Page 11 - CIMA SCS Workbook February 2019 - Day 1 Tasks
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VITA FAMILIARISATION
4.3% to 1.4%. This is largely due to a significant increase in R&D expenditure, all of which has been
treated as an expense.
Gearing has remained low, at just 4.2% in 2018 (measured as debt/equity). This suggests that the
company has capacity to raise further debt should it need to.
A number of Press articles are also included in the pre-seen, which could possibly point to exam
themes.
The first shows that opportunities exist to work in conjunction with large businesses on a program
to make employees healthier.
The second considers the importance of accurate data being produced by the hardware worn by
users, and highlights a legal action brought against a Vita competitor for inaccurate heart rate
data.
The third reveals that the market for such wearable fitness technology is forecast to enjoy double
digit growth for at least the next 4 years, until 2022. Particular mention is given to the market of
parents being able to track the exercise of their children.
Finally, an article reveals that other aspects of healthcare are also becoming relevant to the
fitness tracker market, such as early diagnosis of diabetes.
KAPLAN PUBLISHING 7
