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The case provides background to the retail industry as well as excerpts from specialist reports forecasting the evolution of the retail industry in Thailand. The operating and financial data, covering a period of six years, of two companies in the retail industry in Thailand are also given. This case enables students to carry out computations and analyses to make comparisons of the financial performance of the two companies: Big C and Siam Makro Public Limited. Based on the comparisons of the financial performance of two companies within the same industry, students can draw conclustions with regard to the differences in the strategies of the two companies and how these differences affect their performances.