While yesterday's results showed that Wal-Mart remained America's most profitable retailer, it is not quite yet the largest in sales.

The company became profitable in 2002 with the signing of four Top 20 retailers.

Japan's most profitable retailer, it is respected here as a model of disciplined management and no-nonsense efficiency.

The crisis in what has been known as Britain's most profitable retailer comes after criticism by outsiders who said the company had failed to introduce new ideas to remain competitive.

Good news is expected from Marks & Spencer today as it tries to compete with Sainsbury as the UK's most profitable retailer.

It is the most profitable retailer in Japan.

Bland as that might sound, the company thinks it will be the cornerstone of its effort to leave bankruptcy behind and emerge as a profitable retailer.

By then, Marks & Spencer had grown to become Britain's most profitable retailer, with annual sales of $7.8 billion and 550 stores worldwide.

Today, six years after his release in a spy exchange, he is a leading businessman in Poland, director of this country's most profitable retailer.

Established and profitable retailer of luxury bed linen and accessories.