Marks and Spencer has announced plans to close 110 stores, including 85 full stores and 25 Simply Food outlets.
It follows 35 stores which were closed last year.
The company today reported a 9.9 per cent fall in underlaying pre-tax profits - down more than £50m on the previous year.
Marks & Spencer chief executive Steve Rowe said the company was “deep into the first phase of our transformation programme” and is in the process of “fixing many of the legacy issues we face."
Following the announcement, shopworker's trade union USDAW said they are deeply concerned by the latest of store closures.
They said all M&S shopworkers were put under threat of redundancy in November 2016 when the company announced a restructuring that would affect more than 100 shops over a five year period, adding they did not say which stores will close and so far they have seen four waves of closure announcements.
Dave Gill, Usdaw National Officer, said: "The tragic irony of the company claiming store closures and restructuring had hit profitability will not be lost on M&S staff who are all working under the threat of redundancy. M&S management are not treating their staff with the dignity and respect they deserve.
"Their piecemeal approach to reorganising the business is extremely distressing for the staff. It offers no comfort when a M&S spokesperson was reported saying no decision has been made over which shops will close and that 'staff will be the first to know', when the threat of redundancy hangs over every M&S shopworker"
It is not yet known which stores will close.