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Marks and Spencer plc (commonly abbreviated to M&S and colloquially known as Marks or Marks & Sparks) is a major British multinational retailer based in London, England, that specialises in selling clothing, beauty products, home products and food products.
The company was started as M and M Sports in 1987 by Mark Ellis and Martin Churchward. [5]Following a buy-out by private equity group ECI Partners in 2004 the company’s identity changed to MandM Direct in order to reflect their move into selling fashion and lifestyle brands.
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Oakham chicken is exclusive to M&S, and is not from the Rutland town of Oakham. Free-range eggs have been on sale since 1997 and M&S is deeply committed to upholding animal welfare. [1] Gastropub. Gastropub are ready meals inspired by pub cuisine for home cooking [1] It got a 'Golden pub-meal commendation' in 2005. [1]
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Next plc, trading as Next (styled as NEXT) is a British multinational clothing, footwear and home products retailer, which has its headquarters in Enderby, England. [3] It has around 700 stores, of which circa 500 are in the United Kingdom, and circa 200 across Europe, Asia and the Middle East. [1]
Matalan Retail Ltd is a British clothing, homeware and toy retailer based in Knowsley, Merseyside, founded by John Hargreaves in 1985.. In August 1988, its operations director at the time, Duncan Sullivan, transformed Matalan into an out-of-town warehouse-style, membership-only cash-and-carry business, inspired by Sam's Club in the United States.
If she uses FIFO, her costs are 20 (10+10). If she uses average cost, her costs are 22 ( (10+10+12+12)/4 x 2). If she uses LIFO, her costs are 24 (12+12). Thus, her profit for accounting and tax purposes may be 20, 18, or 16, depending on her inventory method. After the sales, her inventory values are either 20, 22 or 24.
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