The report analyses market performance of L’Oreal Homme perfume which is a strategic Business Unit of L’Oreal UK. L’Oreal UK is a subsidiary of L’Oreal PLC, which is headquartered in France. The report analyses L’Oreal Homme perfume market performance in the UK cosmetic industry. The perfume performance in this report is gauged by use of strategic tools which are external analysis (PESTEL analysis and Porters five forces), Internal analysis (value chain), Key issues with the company and Strategy analysis. United Kingdom government provides an appropriate business environment for cosmetic industries coupled with stable leadership. Tax policy and regulation are appropriate for L’Oreal Homme perfume market performance. L’Oreal UK has mastered differentiation strategy and thus realising high sales for L’Oreal Homme perfume. In future the company needs to embark on focused differentiation in order to expand the market fully in the UK cosmetic industry.