Market capitalization 2014 Net income P/E Dividend 5 years Rev Med Oper. Interest $Mil $Mil Times Yield% CAGR% Margin% CoverageIndustry Average 1,270 18 — — 6.8 1.7 41.1WH Smith PLC (GBP) 1,293 91 14.7 2.9 -2.6 7.8 —Dixons Carphone PLC 4,344 48 44.4 1.6 248.7 6 4.9Sports Direct International CPL 3,770 180 21.6 — 14.6 8.9 30.5ASOS PLC 1,757 36 47.4 — — 7, 1 805JD Sports Fashion PLC 827 47 17.3 1.6 14.7 5.4 37.2Source by: WHSmith plc (SMWH) industry peers (extract), MORNINGSTARConclusionOn the one hand, ABC has performed well in terms of manufacturing income. On the other hand. Significant drop in profit. This is due to the new borrower bank loan, as the interest on the loan has reduced the profit. In all of this research on business and financial performance of WHSmith plc, this report reveals that their performance and position is improving every year. The company is very successful in achieving its business goals and this is what allows it to increase its sales every year and as a result the company becomes more profitable. If we look at the ratio analysis in the section above, we can easily see that most companies' ratios are improving and they are becoming stronger and stronger than before, both in financial and financial terms. 'in financial terms.