Abstract
This case study explores the significant reasons for the failure of British Home Stores (BHS). We employed a case study analysis based on Taffler's bankruptcy model and SWOT analysis to predict the failure of BHS Group. Our results reveal that the management and leadership of the BHS Group are accountable for the eventual failure of the BHS Company. The crucial insight for this case study was to discuss 'what incorrect business decisions were taken and led to drop precipitously in 3 to 4 years'. We argue that retail companies must seek proactive financial services if they face financial distress. In addition, this study recommends reducing borrowings and adjusting staff levels by adopting 'click and collect' services or expanding online shopping spaces. More importantly, irresponsible management, weak governance practices, less up-to-date technological enhancement, and failure to predict companies' financial health are all crucial elements of the retail companies' failure.