According to analysts, Airtel’s selling and distribution (S&D) costs are considerably higher than those of Jio, its major competitor. This disparity arises from several factors such as the nature of their operations, network infrastructure, and customer acquisition strategies. Airtel has a larger customer base and a wider network coverage, leading to increased S&D expenditure. On the other hand, Jio, with its disruptive pricing and digital-first approach, has managed to keep its S&D costs comparatively low. These findings shed light on the varying strategies employed by Airtel and Jio in the highly competitive telecom industry.