In Saudi Arabia, there are several retail industries. These retail industries are specialized in different areas. There are several key issues that affect these industries but the dominant issue is the oil price (Ramady, 2010). This is because the economy of Saudi Arabia and most countries in Middle-East mainly relies on oil to support their economy. This means that a fall in the oil industry would result to an economic recession in the country. In this study, our focus shall be on four retail industries which include: Abdullah Al Othaim Markets Company, Aldrees Petroleum and Transport Services Company, National Agricultural Marketing Company and the Saudi Automotive Services Company. As we shall notice in our study, these companies are affected by almost the same issues they are all located in the same political, economical and social environment. Abdullah Al Othaim Markets Company According to Tadawul (2010), “Abdullah Al Othaim Markets Company is a company that specializes in selling foodstuff and other consumer products both in retail and wholesale.” According to Johany et al (1986), “this company was established by Suleh Al-Othaim trading in the year 1956 and the company is located in a city called Riyadh in Saudi Arabia.” This company has several supermarkets from where food stuffs and other consumer products are distributed from. The company has several stores too. According to Johany et al (1986), “other services offered by Abdullah Al Othaim Markets Company include catering, mechanics, electronics repair, computer maintenance, storage services and building.” Macro Analysis of the Company Macro-analysis of industry is carried out using the five forces in the Porter’s model. They determine not only the attractiveness, but also the profitability of a given industry. They are therefore very important to an aspiring entrepreneur. The five forces include: the supplier power, buyer power, threat of entry, threat of substitutes and competitive rivalry. To start with, the company has a favorable buyer power. This is so because Saudi Arabia has a large population hence a higher demand for products in the company. Moreover, the company gets more customers during the month of Ramadan. This is because the Saudi people’s expenditure tends to rise during this month due to the fact that most people spend a lot on food compared to other times of the year. Given the high demand for food, food prices increase during this time. Spending on food by most customers increases double during the Ramadan month. Thus, Abdullah Al Othaim Markets Company in Saudi buyer’s power is increased during this period. Secondly, Abdullah Al Othaim Markets Company has great supply power. This has been achieved by the expansion of its stores and good pricing. At the same time, the company makes use of the retail industry’s online website www.souq.com to make most of its supplies. Thus, most customers are able to pay for products by use of credit cards. Thirdly, the threat of entry into the company is high. It is possible to penetrate into the company because in Saudi market, monopolistic tendencies are not encouraged. Besides, the differences between conventional and Islamic fiscal practices contin