This research evaluates the impact of COVID-19 on the profitability of retail organisations, specifically focusing on Tesco in the UK. It aims to identify the concept of COVID-19 in the retail sector, examine its impact on Tesco's profitability, analyze the challenges faced by retail firms due to the pandemic, and recommend strategies to mitigate these challenges. The research methodology includes a positivist research philosophy, deductive research approach, quantitative research choice, survey research strategy, primary and secondary data collection methods, probability sampling, and frequency distribution analysis. Ethical considerations include respecting autonomy, privacy, and dignity, maintaining scientific integrity, social responsibility, and maximizing benefits while minimizing harm.