I have a case "S plc with total assets of 312 million including 14 million in cash with total liabilities of 98 million "

I need some guidance & 20 references in APA style, to be able to make a report as a consultant manager for a grocery retail chain . To evaluate 2 alternative proposal for building a new superstore and to make a takeover bid by H plc . By having the option to build the superstore at one of 2 locations. Should I recommend that both superstore should be build or at least one should be build while S plc also seeks to acquire H plc. Whit methodology & an evaluation .