our report should consist of three parts: demonstration of your understanding of the industry that the company operates in and its key risks ; identification of the key accounting policies and estimates for the company and an explanation of WHY you felt those were key (i.e., what concerns you); and, an analysis of the company's financial results and position (using the financial statements and ratios). Ultimately, I want your analysis to help you assess whether or not you believe Spin Master is a healthy financial investment for yourself. Be clear on your recommendation