This report provides a financial analysis of Marks and Spencer (M&S) for the years 2015 and 2016. It begins with an overview of the company, its core business activities, and its key competitors within the UK retail market. The analysis includes a calculation and comparison of various financial ratios, such as liquidity, profitability, efficiency, and gearing ratios, benchmarked against industry averages and competitors like Next Plc and Burberry Group Plc. A critical evaluation of M&S's position is conducted using PESTLE analysis, offering insights into the political, economic, social, technological, legal, and environmental factors affecting the company. The report concludes with a summary of the findings and recommendations regarding M&S's financial performance and market position.