Executive recruitment firm which specializes in advising & placing senior managers in the retailing

You work for an executive recruitment firm which specialises in advising and placing senior managers in the retailing industry. The Card Factory plc is looking for a new Strategic Development director and one of your clients is considering leaving a well paid and secure senior position at WH Smith plc and applying for the post. The client has commissioned you to write a report advising her on the financial position and financial strength of Card Factory. Your client is particularly interested in how Card Factory compares with WH Smith (a company she knows well). She has provided you with some WH Smith ratios she has access to which are based on an average of the last three years annual reports. You are also aware that the post offers the likelihood of a significant reward package that includes stock options. Required Write the requested report analysing the financial performance and position of Card Factory, as well as commenting on the attractiveness or otherwise of the share options. Ensure that you make clear recommendations. Summarised figures from the annual report of Card Factory are provided in the added pdf file, please see pages n.3, n.4, n.5. Compare then Card Factory ratios with the average ratios for WH Smith plc.