An Aberdeen-based retail industry expert said M&S was likely to consider both location and product mix in choosing which stores to shut.
Andrew Turnbull, senior lecturer in retail marketing at Robert Gordon University, added: “As a reaction to a weak, some would say poor, recent performance, M&S, as Tesco before it, is retreating back to safe ground.
“It no longer has any real differentiation in respect of its clothing or homeware brands.
“This explains why, in poor performing stores, it is coming out of these other product categories altogether and focusing on Simply Food.”
Mr Turnbull said the food side of the business was much more profitable and capturing the public imagination.
He added: “Why they haven’t moved into the home delivery market is beyond me.
“Increasing space in store has already, in fact, been given over to food and this represents the continuation of a trend.
“Many people will have noticed the number of Simply Food outlets opening at garages, taking advantage of the convenience approach to food and food preparation.
“Store closure will link to stores that are no longer profitable, not just because of the product mix, but also the location.
“I don’t have enough knowledge of the Scottish estate to pass any comment on specific stores, but the only observation I would make is that Scotland should be in line for some of the new convenience food outlets that are planned.”
