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2 Project on Avenue SuperMarsts ltd | By Prit
 Project Report

On

Avenue Supermart Ltd.

Prepared By: Ganatra Prit H.

Class: B. B. A.

Sem: 2

Enrolment No. : 01020122785

College : Smt M.T.Dhamshaniya College of Commerce

Guided By: Prof. Dr. H.B. Vaishnani

Submitted to: Saurashtra University

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4 Project on Avenue SuperMarsts ltd | By Prit
INDEX:

 Declaration
 Acknowledgement
 Preface
 General information
 Production & Service Information
 Human Resources Department
 Marketing Information
 Accounting & Financial Information
 Suggestion & My Observation

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6 Project on Avenue SuperMarsts ltd | By Prit
 Declaration
I, Ganatra Prit H., the undersigned solemnly declare that the project
report on Avenue Supermart Ltd. Is based on my own work carried
out during the course of B. B.A. Sem-2 under the supervision of Prof.
Dr. H.B. Vaishnani.

The work has not be submitted to any other institution for any other
degree diploma certification in this university or any other University
of India or abroad.

I have followed guidelines provided by the university in the writing

the report.

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8 Project on Avenue SuperMarsts ltd | By Prit
 Acknowledgement
I would like to express my special thanks oh gratitude to Saurashtra
University for including this project report which has helped me in
doing a lot of research and also getting to know of many new things.

I would like to express my special thanks of gratitude to my Prof. Dr.

H.B. Vaishnani who gave me guidance to do this project report.

I would also like to thank my parents and friends who help me in a lot
in finalizing this project within the limited time frame.

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10 Project on Avenue SuperMarsts ltd | By Prit
 Preface
Industry visit project report is a part of the syllabus of B. B. A. Sem-
2. It gets students ready for enhance our analytical skill as well as
practical know-how skill. The project covers both the main things one
is theoretical aspect and second one is practical aspect.

Making this Industry visit project report has helped me to understand

how company or industry work effectively.

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12 Project on Avenue SuperMarsts ltd | By Prit
CHAPTER 1. GENERAL INFORMATION

 Introduction
 History
 Company at a glance
 Size and type of organization
 Vision & mission
 Other information

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14 Project on Avenue SuperMarsts ltd | By Prit
Introduction:

D-Mart is a one-stop supermarket chain that aims to offer customers a

wide range of basic home and personal products under one roof. Each
D-Mart store stocks home utility products - including food, toiletries,
beauty products, garments, kitchenware, bed and bath linen, home
appliances and more - available at competitive prices.

The supermarket chain of D-Mart stores is owned and operated by

Avenue Supermarts Ltd. (ASL). The company has its headquarters in
Mumbai.

In now a days D-mart is one of the biggest leading retail stores in

India and it has wide range of different kinds of products available at
one place.

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History:
Avenue Supermart Ltd. Or D-mart is an Indian retail corporation that
operates a chain of hypermarket in India.

D-Mart was started by Mr Radhakishan Damani and his family to

address the growing needs of the Indian family. From the launch of its
first store in Powai in 2002.

The store was started at very low level of investment in only 2 store in
India on 1 state and in this time the D-mart has 300+ stores in India
on 15+ states.

This is a historical achievement for any company who deal with retail
business and D-mart done it in very well way.

(Founder photo and first store photo)

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17 Project on Avenue SuperMarsts ltd | By Prit
  Company At Glance:

Name of the company Avenue supermart Ltd.

Founder Mr. Radhakrishn Damani
Year of establishment 2002
Number of stores 300+
Valuation of company 5031 Cr
Contact details Telephone no: 022-62337171
Email
I’[email protected]
Register office Anjaneya Cooperative Housing
Society Ltd,
Opposite Hiranandani Foundation
School,

Orchard Avenue, Powai,

Mumbai, Maharashtra – 400076.

Type of company Public limited.

Type of organization Retailing business, Service Sector

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  Size & type of organization:

Size:

D-mart is hugely invested unit of the company at regional level

market it beats almost every small players in the game.

Now a days it has more than 300+ stores in India in 15 different

states so we can say that the D-mart is a giant invented retail store.

Type of organization:

There are mainly 6 type of company in as per the company’s act

2013

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 1. Public company:

Unlike private limited companies, the share of the public limited company can
be held by the general public. It’s established according to company law and
can be traded on the stock exchange platforms without a hitch. These types of
companies should register for the ROC certification before actively
participating in any commercial activities.

2. Private company:

If you’d like to enjoy your company as a private entity, private limited company
registration is an ideal choice. Usually, the shareholders take the responsibility
of liabilities equally to safeguard their assets. In these companies, the net capital
is the total shares held by each shareholder. Unlike many other companies, the
private limited company shares aren’t eligible to trade or transfer publicly.

3. Limited liability company:

limited liability, condition under which the losses that owners (shareholders)
of a business firm may incur are limited to the amount of capital invested by
them in the business and do not extend to their personal assets.

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 4. Unlimited liability company:

a company whose shareholders will have to use their money or property to pay
the company's debts if it fails financially: So long as the company is solvent, the
shareholders of an unlimited company need have no dealings with its creditors.
Compare. limited company.

5. Partnership company:

This type of company reflects sole proprietorship in several ways. However, the
significant difference between sole proprietorship and partnership is the number
of people involved. Partnership businesses consist of two or more people in
which the responsibility of each member is stated in the agreement clearly.

6. One-person company:

One Person Company registration entered the Indian market recently. Most
small businesses or startups run by a single person choose this kind of
registration. Under this registration, the owners get liability protection, so they
don’t even require any partnerships.

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Avenue Supermarts was incorporated as Avenue Supermarts Private Limited on May
12 2000 at Mumbai Maharashtra as a Private Limited Company under the Companies
Act 1956. Subsequently name of the Company was changed to Avenue Supermarts
Limited due to conversion from a Private Company to a Public Company pursuant to a
Special Resolution passed by the Shareholders at an Extraordinary General Meeting
held on February 1 2011. Pursuant to the aforesaid change of name a fresh Certificate
of Incorporation was issued to the Company by the RoC on May 3 2011.

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  Vision & mission:

They research, identify and make available new products and

categories that suit the everyday needs of the Indian family. Their
mission is to provide the best value possible for their customers,
so that every rupee they spend on shopping with D-mart gives
them more value for money than they would get anywhere else.

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  Milestones:

Some of the important milestones of the company achieved in last

2 decads are mentioned here.

Year No. stores

2002-03 2
2007-08 12
2012-13 62
2020-21 234
2021-22 284

 Parent & subsidiary companies

Parent company of D-mart and all other brands is Avenue

Supermarts Ltd. (ASL).

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  Other information:

D-Mart is promoted by Avenue Supermarts Ltd. (ASL). The company has its
headquarters in Mumbai. As of 31 March 2022.

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26 Project on Avenue SuperMarsts ltd | By Prit
CHAPTER 2. PRODUCTION & SERVICE
INFORMATION

 Products of the company

 Working Process
 Manufacturing Process

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28 Project on Avenue SuperMarsts ltd | By Prit
Products of the company

⮚ Brand name, product range/service provided:

Brands of avenue supercar Ltd.

⮚ D-mart
⮚ D-mart premia
⮚ D-homes

Gnarly company doesn’t produce their own product they only sell other
companies product. Like Britannia’s product nestle products, parleji product,
other cosmetics products,

Major company wants to sell their product via dmart.

⮚ Product range:

● Dairy and frozen products

● Fruits and vegetabels*
● Daily essentials
● Dmart brands
● Home & personal care
● Bed & bath

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30 Project on Avenue SuperMarsts ltd | By Prit
 D-mart Prima

Dmart prima is own brand of Avenue super marts ltd. That Gnarly
produce grocery, like sugar, wheat, Dal, jera spices etc. are selling under this
brand. Manly daily essential to be selling in this type of brand

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32 Project on Avenue SuperMarsts ltd | By Prit
 D homes

Second one is d homes. Gnarly they sell kitchen products like. Water
bottle, cleaner fan, led lights, hair brier etc….. these product useful for
every homes that why that brand name is D-homes.

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 Company dose not have any manufacturing unit . They outsource
those products from others production company . and they sell them with
their brand name.

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 Mostly d mart sells other companies products to the costumers and
earn profit on them.

Working Process

Dmart working process is very simple and effective. D Mart work and 4RQC
method. Dmart working method highly inspired by American retailar company
wallmart

4RQC

● R - Right product
● R - Right price
● R - Right place & quantity
● R - Right price bord
● QC - Quick Check out

That helps to customer to easy to shopping and quick check out. By

this method every store work effectively and easily.

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 Store working

Generally in every store there are three departments. Those

three department directly connect to the customer.

1. First one is cash department

2. Second one is core department
3. Third one is non core department
4. forth One is h k department
5. Fifth one is account department

6. Sixth one is security department

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37 Project on Avenue SuperMarsts ltd | By Prit
Cash department

Generally case department manage cash from the

customer. At second name is billing department. Department very
important to every Store. We can say that cash department is the lag
of Dmart

Cash department as a one main office that called cash

officer. In case officer under there are two to three junior case officer
cash officer. The last there are many staff in that department.

At the end it comes normal staff do billing for customer and collect
cash from them. Cash department is very helpful to quick check out

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In department there are three types of staff

First one is cashier that collect cash from the customer and
do billing g of the product

Second one is the Packers that help to the customer for

managing their purchased product and also helps to the cashier for
the other works

Third one is the cash officers managers all those of packers

and cashier timing. And handling the cash department. At the end of
the day cash officer collect cash from the cashier and give it to the
Cashier clean cheat.

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Core epartment

Core manage daily essentials products. Like groceries, food items, cosmetics,
detergent, dairy products, spices products, etc in the Flore .

Core dapartment has one main officer . There under there are many
subordinate staff for health. That hate story film the product manage the product
pricing manage pricing of the product.

You feeling the product means computer products on the ramp in better
way that customer attract attract for the product.

In this department there are section of promoters of the others company

aur managing there oven company product.

For example Britannia company sent to the promoter to the store for
managing their own product in the D Mart .

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Non Core department

This Department deal with the kitchen product, clothing product, plastic
product, footwear product , stationery product, bedroom products etc…

That also include the main noncore officer under the subordinate of
staff and promoters.

H.K Department

hK department mens housekeeping department of the Store maintain cleanliness

at the store.

Account Department

Account department manages profit and loss of the store

cash of the store. Every book of calculation. I don't get much
information of the department. Tera account officer in the department
and their subordinate.

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Security Department
That manage security in every store. It is very important to manage
security of the store.

DPART MENT CHART

CORE NON-
CORE

CASH
SECURITY

H.K ACCOUNT

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Manufacturing Process

Company does not Manufacturing own products. They don’t have any
manufacturing unit. They out source Their other small companies and sell
it via their brand name.

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44 Project on Avenue SuperMarsts ltd | By Prit
CHAPTER 3. HUMAN RESOURCES

 Number of Employees
 Employee Amenities & Welfare Activities

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46 Project on Avenue SuperMarsts ltd | By Prit
Employees Information :

Human resources (HR) is the department within a business that

is responsible for all things worker-related. That includes
recruiting, vetting, selecting, hiring, onboarding, training,
promoting, paying, and firing employees and independent
contractors.

Miss Urja is the HR of d Mart kuwadva that I visited

D-Mart had a total of 10,713 permanent employees

and 58,597 employees hired on contractual basis.

In kuwadva road dmart there are 180+ employees including Officers ,

managers, security guards etc...

Every d Mart branch has their own HR. That solves employees problem and
quarries relayed job , salary etc..

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Education Required For Employees

Manly small subordinate don't need to highly qualified. They only need to basic
education . To communicate with each other.

Officer and manager need to highly qualified . For managing other staff
members they need specific education and experience on their respective fields.

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Welfare Activities For Employees

 For employees satisfaction well fare activity are must to conduct in

every firm.

 In Avenue Super marts Ltd. D MART there are many well fare
activity conduct In time.

 Employees earn respect in their respective fields. And earn incentive

for their good work.

 Every three s the organised Umang dance competition for employees.

 Company Celebrates employees birthday party also.

 Company do many things for employees satisfaction

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50 Project on Avenue SuperMarsts ltd | By Prit
CHAPTER 4 MARKETING INFORMATION

 Main products and their brand

 Supply Chain
 Promotion activity

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52 Project on Avenue SuperMarsts ltd | By Prit
Main Products and Their Brands

D-mart is the brand name of avenue supermarts ltd.

There are many subsidiary company and brand of the company. Like grace
powder, reflect washing products , Prima . D homes etc are the brands of the
company

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Supply Chain

Avery Dmart has Purchasing officer that order needed products

from the supply. Manly that direct purchase product from the producers. That
effect of the profit margin from both side.

PRODUCERS

(No middle man)

STORE

This method allows to store to earn profit over

margin. That way they give more and more discount to the consumers
. that supply chain is the main key source of profit of every store.

Dmart tag line also say

DAILY DISCOUNT, DAILY SAVINGS

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Promotion activity

They Don't focus on marketing much that is

biggest disadvantages for the D Mart. In today s market marketing is important .
They do marketing but limited. They believes that the more discount is the
biggest marketing for them.

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56 Project on Avenue SuperMarsts ltd | By Prit
CHAPTER 5 ACCOUNT & FINANCIAL
INFORMATION

 Share Capital
 Sales
 Profit & loss
 Profit
 Financial Highlight
 Dividend

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58 Project on Avenue SuperMarsts ltd | By Prit
Introduction:

Finance may be defined as the art and science of managing money. It

includes financial service and financial instruments.

Financial management simply means that the management of money in any

organization. Financial management is a one king of most important part of the
organization management because without the proper finance a firm cannot
leave a single day.

Some financial management authors are define finance as a blood of body.

Our body needs a proper blood flow to do daily work and to be a active if the
flow of blood becomes high then the high pressure situation arises and if the
flow is too much low then the low pressure situation arise.

That’s like finance if in any organization they have a too much low finance
then they are not able to run their organization in day to day transaction or the
firm will face a big failure in growth. In other way if the firm has too much high
finance then also the waste of resources may arise through lack of controlling
tool that is also a bad sign for any firm.

So we can say that financial management is a most important part of any

business whether it is a small or a big.

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Share Capital

After the IPO listing (as Avenue Supermarts Ltd.), it made a record
opening on the market on the National Stock Exchange. After the close of the
stock on 22 March 2017, its market value rose to ₹39,988 crore. This pegged
it as the 65th most valuable Indian firm, ahead of Britannia
Industries, Marico and Bank of Baroda

As of 21 November 2019, the market capitalization of D-Mart is close

to 114,000 cr, making it the 33rd largest company listed on the Bombay Stock
Exchange.

Avenue Supermart reported its Q1FY23 update and the company has seen
almost a 2x growth in revenue on a year-on-year basis. The revenue stood at Rs
9806 cr vs Rs 5031 cr last year.

Nowadays it performing very well in the stock exchange and the price of its
share is gradually rising by boom and provides a good return to their investors.

So we can say that it is overall a good company to invest in this time frame.

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Sales

NET SALES

Year Net Sales in Cr.

2017-18 15,008.89
2018-19 19,916.25
2019-20 24,675.01
2020-21 23,787.20
2021-22 30,352.50

From the above data we can say that the sales of Avenue supermart is
continuously increasing in every year expect 2020-21 because of covid and lock
down period but still the drop is minimal.

Chart of net sales in Cr.:

35,000.00

30,000.00

25,000.00

20,000.00

15,000.00 Series1

10,000.00

5,000.00

0.00
2017-18 2018-19 2019-20 2020-21 2021-22

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Profit & loss

5 years operating profit

Year Operating profit in Cr.

2017-18 1,337.31
2018-19 1,642.18
2019-20 2,122.13
2020-21 1,741.73
2021-22 2,501.52

Chart of last 5 years operating profit:

3,000.00

2,500.00

2,000.00

1,500.00
Series1

1,000.00

500.00

0.00
2017-18 2018-19 2019-20 2020-21 2021-22

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 5 years net profit:
Year Net profit in Cr.

2017-18 784.66
2018-19 936.35
2019-20 1,349.89
2020-21 1,165.31
2021-22 1,616.17

Chart of 5 years net profit:

1800

1600

1400

1200

1000
Series1
800
600

400

200

0
2017-18 2018-19 2019-20 2020-21 2021-22

From the above both table we can clearly say the profit of firm is increases in
very much good way. Almost every year the profit increased expect 2020-21
due to covid period. This is clearly indicates that the firm will take a handsome
profit in current year too.

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 Financial highlights

Year Current Assets in Current Liabilities in Net profit in Cr.

Cr. Cr.

2017-18 1311.54 253.25 784.66

2018-19 1196.52 424.82 936.35
2019-20 4754.60 3.73 1,349.89
2020-21 4175.93 0.00 1,165.31
2021-22 3489.93 0.00 1,616.17

Chart of last 5 years financial highlight:

5000

4500

4000

3500

3000
Current Asets in Cr.
Current Liabilities in Cr. Net profit in Cr.
2500

2000
1500

1000

500

0
2017-182018-192019-202020-212021-22

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 Dividend pay-out

The company is listed in stock exchange on 21 march, 2017. From this

day they are not provide any divined to their investors due to internal
circumstances.

This is may be a negative sing for the company’s image and goodwill.

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66 Project on Avenue SuperMarsts ltd | By Prit
CHAPTER-4: FUTURE PLANS

The aim of the company is to become a future of Indian retail market by

covering 30-40% of retail market store.

For achieving this aim they are focusing on large scale expansion of the
units they are continuously starting a units in one by one states. Now a time they
are reaching at almost 14 different states and 1 NRC in India.

For achieving this goal the firm has to evaluate the price of products
which they are serving to the consumers because the margin of profit is just 5%
that’s too much low at all but according to their strategies they are providing
goods at low price level for 1-2 years and then slowly increase the price and
profit margin that may give them lose in early stage but after a set down in the
specific area they can enjoy a good market share as well as good profit margin
this is a main strategy of avenue supermart Ltd.

Although they are also aiming that they can provide a all verity of goods to
consumer at one roof and at minimal price range. By this thing they can
generate the good will of the firm and make I sound in retail market.

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There are some key future plans of avenue supermart Ltd.

 Establishing more than 1200+ stores over the nation.

 Entering in international market.
 Trying to establish some stores in rural areas.
 Overcome the competitiveness of other substitute companies
like Reliance retail Pentalume etc.
 Try to give a good return to their investors.
 To attract Maximum consumer with a minimal price.
 Increase profit margin.
 To give a good share in Indian economy by developing Morden retailing.
 To give a good life-style to the consumers and upward the
development rate of country.

So that’s all even though company has many other plans to for their future
which are not mentioned here but they are not important at all.

The expansion of the firm is defiantly happens in near future because they
knows what consumer need?

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CHAPTER 6 : MY OBSERVATION &
SUGGESTIONS

 Opportunities
 Threats
 Observation
 Suggestion

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70 Project on Avenue SuperMarsts ltd | By Prit
 Opportunities for D-Mart :

D-Mart is one of the largest supermarkets. Therefore they might have many
opportunities approaching them that could give them a chance to capitalize to
increase their returns.

 Improving Technology: Improved technology will enhance the in-store

experience of customers and it, therefore, can charge a premium for that.

 Quality of Service: Retailers like D-Mart should capitalize on the propensity to

pay more and therefore improve the quality of service.

 Growth Potential: D-Mart stores aspire to be India’s most valuable retail stores
for its customers. They can take this as a motivation to grow more in the market
such as global expansion and tie-ups with international brands.

 Developing Economies: The entire economy is open, and D-Mart has a rising
opportunity to access burgeoning developing economies.

 Personalized Service: Customers are always looking for more personalized

service and are even willing to pay more for it.

 Scope for Increasing Market Share: D-Mart has a great scope of expanding its
market share by opening more stores in the southern states

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 Threats to D-Mart:

D-Mart also has some threats on their business from the outside. It is very
important to anticipate them before one becomes a victim to them.

 Online Competition: People today are more and more inclined to shop online
rather than visit a store and do all the hard work. Online competitors like
Amazon Pantry and Local Platforms are becoming tough competitors of
supermarkets like D-Mart.

 Online Start-ups: There is a massive increase in the number of start-ups and

they generally provide even lower prices and personalized experiences.

 Low Barriers to Entry: In retail, there are low barriers to entry which means
there is not much restriction to start a business and so there is high competition.

 Unorganized Retail: A large population of the target market still prefers to buy
goods directly from local convenience stores and shops.

 Government Policies: There is a continuous change in government policies

across different countries. Moreover, political unrest in the country can impede
business, resulting in lower performance and higher costs.

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My Observation :

At the end of all practical work and studies now I am at a clear though
of mind about the future of Avenue Supermart Ltd. Or D-mart and my
review is that,

In this time if we taking ratios of the firm and take a decision

regarding the investment that will come negative but if we think in
practical way the market price of its shares is gradually increases
step by step from its listing so we can say that the investor should
avoid the calculative data and at least give a chance to this firm
because of its stable market run.

In other way during my training period I realised that the

employee management of this firm is moderate or we can say that not
so good not so bad. Top management has not any liabilities towards
the ground employee and they are hiring the staff on CASA base or in
a contractual agreement for 3,4,6 or 12 months after that if company
requires them they continue the contract otherwise they remove that
particular staff that’s why the employee turnover ratio of the firm is
very much high. Only top or middle level management can enjoy all
special benefits lower level employees are just ignored by them.
That’s why for the employment propose D-mart is not good at all but

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in case of part-time job for students D-mart is very good place to
work.

In the way of the expansion of the firm is defiantly happens

because of their good image and goodwill towards the customers.
People are becoming used to mall culture and as compare to the other
retail store D-mart has quite good interface for the consumers, like a
price boards on product arrangement of product and sales return
service etc. This generates a good and positive environment in
consumer’s mind. This may be the big reason behind the success of
D-mart in very short time of period.

From the view of competitors D-mart has its own separate

consumer base which gives D-mart a good market shares. Also it
sales the things at very much low level of price as compare to other
big retailers. Regional big retailers are not able to give that level of
service to their customer due to low investment. So D-mart can easily
wins the retail market.

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My Suggestion :

By doing this research I find out many mistakes of the company

which may causes a big negative effect on the life of the
company.

To overcome that bad effects there is some suggestions which may be

prove effective,

 Firm has to improve their profit margin by asking some

higher price for their goods.
 Firm has to improve their employment policies.
 They has to keep in mind a traditional buyer will not come on
that place where the all things are in English language so they
should concentrate on the regional languages so traditional buyer
can understand the whole procedure.
 They have to keep in mind that they also have to compete
with online store too which provides same kind of things on
door to door delivery like Jio mart or Amazon.
 They should focus on the marketing campaign because from last 6
months they are reduce their marketing advertising.
 They should give more chance to regional product like regional
namkeen companies or other manufacture to display in the section
rather than the national brands like Parle, Sunfeast Britania etc.
 They have to focus on a balance development of store like if in a
Rajkot the company has 4 outlets but only 2 are performing well
rest of 2 are just on “No Profit-No Lose” situation, at the this thing
is increasing the maintenance cost of the firm.

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  They should focus on food services like fast foods and other food
items so that they can attract more consumer and they can
achieve a good profit from that and cover the profit margin.
 They should try to increase the number of the store to cover
the whole market of retailing.
 They should try to be helpful in increase the national GDP
growth so national development can be happened.

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 To Conclude:

D-Mart is one of the most successful retail chain stores in India. It is also known
as the ‘Walmart of India’. Through its industry analysis, we learned that it
prides itself on being a one-stop destination for all of the family’s needs and that
the USP of D-Mart is its low prices and great discounts. We also learned that it
suffers from an increase in competition which makes it difficult to maintain a
high customer base.

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78 Project on Avenue SuperMarsts ltd | By Prit
 Conclusion

So after doing all this research, analysis, calculation or from my personal

opinion too I came on this phase that,

The overall condition of the firm is significant they has nil liabilities on them
or also the sales volume is high or the performance of stock of company is also
stable or profitable.

Also firm has very good market value and it is a India’s 33rd biggest company
since it is listed in stock exchange, also they are not doing any misleading or
faulty marketing to promote their brand, they also done some charity related
activities too.

In consumer mind-set the image of the firm is also good and they are believe in
that the store will give them qualitative goods at reasonable price. So we can
say that consumer are also in favour of D-mart.

But there are negatives also the profit margin is most important part for any
running business but in this is case this is quite low, employee related policies
are also not sound and all of their stores are not running in same position or we
can say that all the stores are not profitable visa-versa situation are there one is
achieving too much revenue while one is in lose situation.

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So at the and I can say that the future of Avenue Supermart Ltd. is surly good if
they are overcome some mistakes and increase the profit margin then the firm
surly make a big share in retail market in next 10 years of time.

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 Bibliography:
For making this project work done I took help from several peoples,
books and web-sites which are mentioned here,

 D-mart cash officer Sanjay Vaja

 D-mart manager Mr Rajdeep (in some specific work only)
 D-mart H.R.
 https://www.moneycontrol.com
 https://en.wikipedia.org
 https://www.investopedia.com
 https://economictimes.indiatimes.com

I also referred a book

There is many more things which helps me but it does not mentioned here.

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82 Project on Avenue SuperMarsts ltd | By Prit
 AT
YOUR
SERVICE

83 Project on Avenue SuperMarsts ltd | By Prit