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Research Paper | Business Management | Volume 15 Issue 5, May 2026 | Pages: 1625 - 1630 | India
Operational and Financial Efficiency and Performance: An Empirical Study of Decathlon
Abstract: This study examines Decathlon's operational efficiency and financial performance during the post-COVID recovery period from 2020 to 2024. A sequential explanatory mixed-methods design was used, combining secondary financial data analysis with primary survey responses from customers in Bengaluru. The study evaluates revenue growth, employee productivity, store performance, and the impact of omnichannel retail integration on operational efficiency. Findings indicate that Decathlon's revenue increased from €11.4 billion to €16.2 billion, while revenue per employee improved substantially (from €115k to €161k; a 40% increase), indicating enhanced workforce productivity. Two hypotheses were tested: H0 (no significant correlation between operational efficiency gains and revenue growth) is rejected, and H1 (omnichannel synergy enhances store-level productivity) is confirmed through secondary financial data (annual reports/NFRD) and primary surveys (n=65) conducted in Bengaluru. The research found that product productivity was the driving force behind sustained growth in the last year even as the overall year-over-year growth was slowing, with RFID technology and the increased use of digital selling accounting for significant in-store performance improvements; that is, 89% of products found; 82% of products checked out faster; 85% of Net Promoter Scores. In addition, the "local-for-local" (68% of being local) strategy of India provides evidence to the gaps in literature with respect to phygital frictions vs financials in terms of ₹4,008 Crs for 2024. The results support the operational efficiency of the post-pandemic period as being the major source of resiliency in the market for sports retail and will serve as benchmarks for the other developing markets.
Keywords: Retail Industry, Sports Retail Market, Operational Efficiency, Operations Management, Empirical, Statistical Analysis
How to Cite?: Bindu K R, Dr. Raghavendra K S, "Operational and Financial Efficiency and Performance: An Empirical Study of Decathlon", Volume 15 Issue 5, May 2026, International Journal of Science and Research (IJSR), Pages: 1625-1630, https://www.ijsr.net/getabstract.php?paperid=MR26523115457, DOI: https://dx.dx.doi.org/10.21275/MR26523115457