Traction Bikes manufactures a wide range of road, mountain and city bikes which it sells through sports, outdoor and specialist bike retailers. Recent years have seen a strong growth in the market as the popularity of cycling has grown. Traction Bikes has expanded to meet this demand and has spent a lot of its budget on advertising and other promotional activity. Sandra Roche has been Traction Bikes’ Managing Director for the past three years and is analysing the final accounts of the business to see how well the business is doing. She is looking at the accounts for the past three years to identify trends.
