This report provides a comparative financial analysis of Tesco Plc and Sainsbury Plc, two major players in the retail industry. The analysis utilizes various financial tools and techniques, including ratio analysis, to evaluate their performance between 2017 and 2019. The report examines key aspects such as revenue, net income, balance sheet components, and cost of goods sold, highlighting the strengths and weaknesses of each company. It delves into liquidity ratios, turnover ratios, profitability ratios, gearing ratios, and investor ratios to assess their financial health. Furthermore, the report compares the working capital management and cash flow statements of both companies, providing insights into their financial strategies and overall performance. The conclusion summarizes the key findings, offering a comprehensive overview of the financial positions of Tesco and Sainsbury and highlighting areas for improvement.