Ressett: CIMA MCS Nov '25 & Feb '26

Ressett: Setting the Standard in Lamland’s Refurbished Tech Market

If you’re sitting the CIMA Management Case Study exam in November 2025 or February 2026, your case study company is Ressett—a Lamland-based reseller of new and used computing products with an online sales network.

As always, we’ve dissected the pre-seen and annotated it in full for our TCS students. Here’s a blog post to help you start connecting the dots…

⚙️ What does Ressett do?

Ressett buys new and second-hand personal computers, monitors, printers, and consumables (such as ink and toner), which it resells to:

• Individual customers
• Corporate clients and public sector institutions

Ressett operates as a professional reseller, acting as a trusted intermediary that procures surplus and used IT equipment, refurbishes and grades it, and then redistributes it. The business generates value through product knowledge, bulk purchasing, competitive pricing, and customer service.

⚙️ Why is this case interesting?

This case is packed with examinable content from across the syllabus. Some examples:

Market saturation & stagnant growth

• The Lamland PC market is mature, with little overall growth.
• Pressures Ressett to focus on competitive pricing, differentiation, cost transformation, and risk management.

Supply challenge

• Ressett’s success depends on securing sufficient volumes of good-quality computers from manufacturers, retailers, and IT disposals.
• Relevant to operational risk (stock shortages), product risk (poor quality machines), and reputational risk (customer dissatisfaction).

Tension between departments

• Inventory and Buying teams operate in silos, sometimes misaligned on order volumes and warehouse capacity
• Great setup for questions on operational risk, internal communication, and performance metrics

Inventory risk and product mix

• High SKU count with perishable stock (e.g., ink and printer ribbons)
• Need to manage FIFO, track stock movement, and avoid obsolete inventory write-offs

Data protection & security risks

• Reselling second-hand PCs creates risk if customer data is not fully erased.
• Relevant to legal compliance, reputational risk, provisions for claims, and potential new regulations.

Online marketplaces

• Growth of platforms like eBay, Amazon Marketplace, and Back Market increases competition, often with lower prices and less emphasis on warranties.
• Relevant to market risk (margin pressure), reputational risk (customers questioning value of resellers), and strategic opportunity (differentiation through service, warranties, and brand trust).

E-waste & sustainability

• Ressett’s business model reduces e-waste by extending the life of PCs, but future regulation and stakeholder scrutiny may demand deeper commitments.
• Relevant to legal risk (compliance with recycling rules), reputational risk (greenwashing concerns), and strategic opportunities (sustainability branding, partnerships).

⚙️ What kind of business is this?

If you’re trying to understand Ressett’s real-world equivalent, CeX (Complete Entertainment Exchange) is the best comparison:

• Buys and sells used tech (computers, phones, gaming gear)
• Operates physical stores and an e-commerce platform
• Offers warranties and product grading, but does not refurbish products
• Runs a franchise model with standardised branding and support

Knowing this will help you visualise Ressett’s strategy, risk areas, and commercial context.

What should students focus on?

✅ Supply and inventory risk – dependence on limited sources for good-quality stock, disputes over grading, and risks of obsolescence/overstocking.

✅ Competitive pressures – stagnant PC market, price-sensitive customers, and growing threat from online marketplaces and rival resellers.

✅ Data protection & customer trust – risks if refurbished PCs are sold without secure data wiping; reputational and legal implications.

✅ People management – issues around supervision, discipline, motivation, and interdepartmental tensions affecting coordination.

✅ Information Systems – reliance on customised systems for sales, stock, and accounts; risks in data reliability, internal controls, and potential system upgrades.

✅ Sustainability & e-waste – importance of sustainability reporting, net zero commitments, and managing risks of regulation or accusations of greenwashing.

✅ Financial management – working capital pressures from stock levels, credit risk with corporate clients, and accounting for provisions/write-downs.

⚙️ Final Tips

• Study the annotated pre-seen in detail.
• Know the industry, the company, the roles of each department and how they interact.
• Apply the syllabus → Demonstrate your grasp of P2, F2 and E2 to strengthen and structure your answers.
• Always tie your points to commercial logic, ethical implications, and long-term value creation

With focused preparation and the TCS 3-Step Study Method — Attempt the Mock, Watch the 4 Masterclasses, and Redevelop Your Answer Plans — you’ll be well-positioned to pass your MCS exam on the first attempt.