Resumen
Retail industry holds a very significant position in all economies. In many sectors, that the production companies and other members in distribution channel can sustain their vitality depends mostly on efficient and effective performance of this retail industry. It is observed that in Turkey, there have existed some problems regarding the efficiency of retail industry especially for the last decade, and that it has been challenged in competition, which has resulted in regression in performance according to the indicators. In such a period, a close look at BIM Birlesik Magazacilik A.S., a significant actor with the concept of ?discount store? in retail industry, will enable us to gather valuable data as it has succeeded to reach the number of 6.765 stores in 2017 since it first started to carry on business in 1995, and was opened to public in 2005.To be able to provide an insight for the future of retail industry, financial performance of BIM chain stores is essential to be compared to that of overall retail industry in Turkey, which will help make some important points. If retail industry can positively review itself through the consideration of this comparison data, it will be able to achieve a higher position in terms of national economy. Within this framework, considering the financial statements of BIM chain stores and other retail businesses performing in Turkey between 2011 and 2016, it has been aimed in this study to identify whether there is a difference between their financial performances. The data on production sector has also been included in these comparisons in order to be able to better identify the condition of retail sector. With this respect, financial statements of 500 retail and 3.506 production businesses performing in Turkey between the years, 2011 and 2013, and those of 591 the former with 3.057 the latter between 2014-2016 have also been investigated. When it comes to financial data for BIM chain stores, their financial statements in the years, 2011-2016, published in the part ?investor relations? of its own website have been investigated as it is a business open to public. The data obtained in line with the purpose of this study has been analysed through ratio analysis method. Analysis results have widely been considered in the part of practices.