Merlin Entertainments is the largest European entertainments company operating in Europe. Merlin runs 99 attractions in 22 countries across four continents. Our aim is to deliver unique, memorable and rewarding experiences to millions of visitors across our growing estate. We believe that we achieve this objective largely thanks to the commitment and passion of our team and the strength of our brands, which will never fail to be distinctive, challenging and innovative. In every respect and to every group of stakeholders, Merlin will always be an exciting company to be involved with.

http://www.merlinentertainments.biz/

my gut reaction was AVOID
however, the 5 year chart below is an interesting view

Goldman Sachs today reaffirms its neutral investment rating on Merlin Entertainments PLC (LON:MERL) and cut its price target to 400p (from 470p).