The resources and competences of the Next Plc is gained best by continuation of the following strategies in its operating businesses by developing and improving product ranges of Next success in which is reflected in whole sales and for sales performance. Next Plc increases the number of Next Directory customers and their average spend. The competences of Next Plc are to maintain the financial strength of the group through financing structure and an efficient balance sheet. Cancelling and purchasing the shares of Next Plc when it is earnings enhancing and in the shareholders interests. Profitability increases Lipsy selling and Next retail space. New appraisals of store must meet demanding financial criteria before the investment is made and success is measured by monitoring gained profit and sales contribution against appraised targets. Next Plc manages net and gross margins by better sourcing of product, efficient stock levels management, working capital and continuous cost control.