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In conjunction with the attached (and referenced) financial reports, this report will analyse the financial position and reporting of M&S PLC (M&S). This report is purely based on the interest of current and potential investors in M&S stock, and how to assess the returns on their investment relative to other investments in the retail industry. Next PLC will be used as a comparator, to analyse the current and future position of M&S Group PLC. MARKS AND SPENCER GROUP. Reports for 2008 revealed that M&S are amongst the top 50 retailers with their rank at 43rd in the list. Also a constituent of the FTSE 100, their position in these two lists itself speaks about the recognition the company has. (1) Products, Menswear, Womenswear, Kidswear, Food and Drink, and Homeware (furnishings and appliances). (2) Market ‘Your M&S’, the Marks and Spencer brand has a vast product market as it caters for every kind of shopper.

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