Businesses for Sale and Investment in Lara

Independent auditor's report: Consolidated financial statements (last 3 years): The consolidated financial statements of our company and its subsidiaries (the group) for last 3 fiscal years have been audited in accordance with International Standards on Auditing (ISAs). Our examination confirms the fair presentation of the group's financial position, with revenue recognition complexities across Venezuela, Colombia, and the United States emerging as critical audit areas. The group demonstrated a 45.8% gross margin improvement by last year despite geopolitical challenges in its core Latin American markets. Key findings include robust trademark valuation growth (reaching $3,105,988 last year) and successful implementation of a multi-channel distribution strategy that increased cross-selling efficiency by 67.1% - Report on the audit of consolidated financial statements: Our opinion: We have audited the consolidated financial statements of our company and its subsidiaries, comprising: - Consolidated statements of financial position as of December 31 since last 3 years. - Consolidated statements of comprehensive income. - Consolidated cash flow statements. - Notes detailing significant accounting policies under IFRS. In our opinion, these financial statements present fairly, in all material respects: - The group's financial position across its Delaware headquarters, Venezuelan subsidiary, and Colombian operation. - Operational results reflecting its strategic shift from distributor-dependent sales to direct channel management. - Cash flows impacted by working capital fluctuations, including a 52.79% cash reduction offset by improved inventory turnover. Basis for opinion: Our audit adhered to ISAs and IESBA code requirements, incorporating: - Entity-specific risk assessment: Evaluated geopolitical exposures in Venezuela (OFAC compliance) and currency risks in Colombia. - Revenue testing: Sampled 39% of transactions across 64.18% traditional, 23.39% retail, and 8.06% e-commerce channels. - Valuation analysis: Engaged specialists to validate level 3 financial instruments tied to the $5 million debt issuance program. Key audit matters: Multi-jurisdictional revenue recognition (IFRS 15) The group's revenue streams require complex assessment due to: - Geographical diversity: 43.8% brand coverage across three regulatory regimes. - Contract variability: Franchise entrance fees (4.37% of sales) vs. government tender payments. - Cut-off procedures: Verified timing of $6.28 million in last year's sales through shipment documentation and bank confirmations. Audit response: - Tested 78 contracts representing 61% of total revenue. - Reconciled Amazon best-seller rankings (Mi Ni Care brand) with e-commerce receipts. - Confirmed HORECA channel sales through third-party attestations. Intangible asset valuation (IAS 38): Trademark portfolio growth ($2.34M to $3.11M over the last 3 years) required evaluation of: - Brand royalty rates: Compared to industry benchmarks (7-12% royalty range) - Market penetration: Analyzed 76.3% SKU coverage improvement. - Legal protections: Verified patent filings for products formulations. Audit response: - Performed impairment indicators analysis using same-store sales metrics. - Tested trademark renewal payments against USPTO records. - Assessed dilution risks from counterfeit products in Venezuelan market. - Debt instrument fair value (IFRS 13) The $5 million debt issuance necessitated: - Credit spread analysis: Compared to BB-rated Latin American consumer goods issuers. - Hedging effectiveness: Evaluated cross-currency swaps for USD/VES exposures. - Covenant compliance testing: Debt/EBITDA ratio maintenance at 3.2x. Audit response: - Modeled 5-year cash flows under 3 macroeconomic scenarios. - Validated debt pricing against Bloomberg terminal data. - Confirmed hedge accounting treatment with derivative specialists. Other Information: Management’s annual report discusses: - Post-pandemic recovery strategies yielding 17.3% sales growth (over the last 3 years) - Supply chain optimization reducing COGS by 14.6% since 3 years. - Environmental engineering initiatives: No material inconsistencies were identified between management commentary and audited financials. Governance and responsibilities: Management’s role: The executive team (CEO and COO) implemented: - Franchise expansion model: Increased activation rates by 53.7% through FED framework. - Product diversification: Launched oncology-specific line while maintaining 37.9–45.8% gross margins. - Risk mitigation: Maintained OFAC-compliant operations despite Venezuelan sanctions. Auditor’s responsibilities: Our procedures addressed: - Going concern: Analyzed liquidity buffers against $1.43M current assets (2 years ago) - Related parties: Confirmed arm’s length terms with founders' family-owned distribution networks. - Tax compliance: Reviewed transfer pricing documentation for intercompany transactions. Conclusion: Our company’s consolidated financial statements for the last 3 years represent fairly its financial recovery and strategic repositioning. The audit opinion remains unmodified despite challenges posed by: - Working capital volatility: inventory surge to $460,569.77 2 years ago. - Currency risks: VES devaluation impacts on Colombian subsidiary results. - Ownership concentration: 57.5% control by founder. The group demonstrates capacity to execute its $7–10 million valuation growth plan, supported by improved operational metrics and defensible IP portfolio.

Capture Meditech is a leading Indian brand that specializes in negative pressure wound therapy (NPWT) devices and kits. Established 4 years ago, Capture Meditech has quickly established itself as a reliable and innovative provider of NPWT solutions. Capture Meditech manufactures its own devices and NPWT kits. In addition to producing and marketing our own products, we also provide services throughout a nationwide distribution network. Our skilled team is committed to providing our customers with great service and support. Our industry-leading technology for wound management sets us apart from the competition. By leveraging the Make-in-India initiative, we have seamlessly integrated advanced German technology into our manufacturing process to create high-quality medical equipment right here in India. We have also applied for a patent for our NPWT technology, underscoring our commitment to innovation and excellence. Our products not only promise a quick return on investment but also come with unparalleled service and expert support whenever needed. We place great importance on providing exceptional after-sales service support and on-demand training to help you achieve the best outcomes for your patients.

2Ballet is a popular ballet school for children with 57 branches in 4 countries. Children's franchises are the most profitable and fast-growing industry. Advantages of 2Ballet are developed methodology and standards that define all aspects of work, and ensure that school clients (children and their parents, adult students) are motivated and happy to come to school. The professional ballet term 'work in full step' has become the motto of our team and has allowed us to achieve and maintain high results. The method of the school 2Ballet is aimed to involve the child, his aesthetic, physical development and form an interest in art. Our two-year-old students don't only just dance and take a 45-minute lesson but they also perform on a professional stage. We created the program for older students together with teachers of the Moscow State Academy of Choreography and artists of the Bolshoi theatre. We constantly improve the program, making it richer, brighter and more interesting. The company was founded 4 years ago by a married couple (professional ballerina and entrepreneur). One of the promoters is a winner of all-Russian and international competitions in classical choreography, and has two higher education qualifications: Lomonosov Moscow State University (faculty of journalism) and RSUH (faculty of management), for a long time was a foremost teacher of a large dance centre in Los Angeles (California, USA). We have developed and successfully implemented a system of adaptation of children in classical dance training based on the individual characteristics of students. Another owner is an expert in building business processes. Founder of several e-commerce projects and an IT development studio. The gamification experience is used to increase students' motivation for classes. Our business is least exposed to crises and risks: Our school in Lausanne, Switzerland, already teaches 300 students 9 months after going public, despite the Covid-19 pandemic. While restaurants and shops are closed for quarantine, 2Ballet school continues to operate. The main thing is that the business does not have any direct competitors. Owners are located in Russia and the business has a branch in Lausanne but the company was originated in Russia.

2Ballet is a popular ballet school for children with 57 branches in 4 countries. Children's franchises are the most profitable and fast-growing industry. Advantages of 2Ballet are developed methodology and standards that define all aspects of work, and ensure that school clients (children and their parents, adult students) are motivated and happy to come to school. The professional ballet term 'work in full step' has become the motto of our team and has allowed us to achieve and maintain high results. The method of the school 2Ballet is aimed to involve the child, his aesthetic, physical development and form an interest in art. Our two-year-old students don't only just dance and take a 45-minute lesson but they also perform on a professional stage. We created the program for older students together with teachers of the Moscow State Academy of Choreography and artists of the Bolshoi theatre. We constantly improve the program, making it richer, brighter and more interesting. The company was founded 4 years ago by a married couple (professional ballerina and entrepreneur). One of the promoters is a winner of all-Russian and international competitions in classical choreography, and has two higher education qualifications: Lomonosov Moscow State University (faculty of journalism) and RSUH (faculty of management), for a long time was a foremost teacher of a large dance centre in Los Angeles (California, USA). We have developed and successfully implemented a system of adaptation of children in classical dance training based on the individual characteristics of students. Another owner is an expert in building business processes. Founder of several e-commerce projects and an IT development studio. The gamification experience is used to increase students' motivation for classes. Our business is least exposed to crises and risks: Our school in Lausanne, Switzerland, already teaches 300 students 9 months after going public, despite the Covid-19 pandemic. While restaurants and shops are closed for quarantine, 2Ballet school continues to operate. The main thing is that the business does not have any direct competitors. Owners are located in Russia and the business has a branch in Lausanne but the company was originated in Russia.

Kipinä is the fastest-growing international preschool brand in the world, featuring an enhanced Finland curriculum. With 27 branches in Indonesia, Cambodia, Romania, UAE, Qatar, Bahrain, Saudi Arabia, Oman, Kuwait, Iraq, Morocco, Egypt, Azerbaijan, and others, Kipinä is available in 8 languages. Our curriculum, lesson plans and academic resources can be customised for any country and culture. Kipinä provides franchisees with proprietary curricula, weekly lesson plans, custom management software and mobile apps, extensive operations documentation, training workshops, university-certified teacher training in Finnish pedagogy, and extensive resources to help open, launch, market and manage nurseries or preschools that parents and kids love. The promoter's second home is in Spain, where they are currently residing.

This distributor opportunity is available globally, with strong demand for the technology across international markets. It is not limited to the United States. Distributors are needed in various regions worldwide. The initial investment starts at only $1,700 for a new demonstration unit. Operations can be managed remotely or from an existing business location. The Vein-Eye Carry is the only vein illumination device on the front lines in both Ukraine and Israel, helping to save the lives of soldiers and civilians who have been severely injured. Our company is partially owned by the City University of New York and the Department of Energy. We have designed, engineered, and manufactured the premier vein finder on the market. The growth of diabetes, obesity, cardiovascular diseases, cancer, and inflammatory diseases are the leading causes of death, making it nearly impossible to locate veins in affected individuals. The Vein-Eye Carry is registered with the FDA, has the CE Mark, and has been certified safe by Intertek and UL. It is the only medical device capable of penetrating very dark skin, layers of fat, and human hair. We have never encountered a patient where we could not find a vein. Weighing around 4 lbs. , it is lightweight, portable, and can be placed in an ambulance or used in home healthcare settings. Additionally, it is being sold to surgeons to help them detect bleeding in tissue post-surgery.

Alliance Recruitment Agency is a leading manpower consultancy offering recruitment services like executive search, headhunting, and staffing across various industries. They provide tailored solutions for clients globally. The agency is led by experienced promoters in staffing and recruitment. Their brand emphasizes reliability, quality service, and a strong network of professionals. Alliance operates on a service-based model, providing recruitment and staffing for businesses of all sizes, with specialized executive search and headhunting services. The businesses pay us anywhere between 8-12% of annual CTC for getting the candidate. Alliance stands out through its wide range of recruitment services across industries, including IT, healthcare, engineering, and hospitality, backed by a strong network and international presence. Investors can benefit from Alliance’s established brand, proven business model, and global reach. The franchise offers strong growth potential with diverse service offerings and a focus on customer satisfaction.

We are a leading software solutions provider for the hospitality and hotel industries based in Coimbatore, serving over 500+ satisfied clients. Specializing in hotel management software, smart locks, hotel automation services, mobile applications, website development, SEO, and a wide range of IT solutions tailored to our clients’ needs, we offer a comprehensive suite of services. Key benefits of partnering with us: - Simplified processes with reduced complexity. - User-friendly solutions that ensure seamless integration. - Single-unit system for efficiency. - 24/7 dedicated support. Backed by 25 years of industry experience, we bring proven success, with substantial sales and profit potential for our partners. Join us in this thriving sector and benefit from our expertise, innovative solutions, and strong market presence.

Blue Oasis is a TUV-certified and trusted provider of premium shower filters in Dubai, UAE. We deliver high-quality water filtration solutions that enhance our customers' daily shower experiences. Our mission is to transform every shower into a refreshing, spa-like experience by providing clean, pure water free from harmful chemicals, heavy metals, and impurities. We are now seeking to expand our brand through franchise opportunities. The projected monthly sales and profits are achievable based on our experience, thanks to high profit margins and low overhead costs.

Leamigo is a dedicated B2B operator specializing in travel activities and transfers across Southeast Asia, the Middle East, and Europe. Our proprietary B2B agent's portal enables seamless booking of transfers, activities, and land packages worldwide. As a trusted partner for global OTAs and leading airlines, Leamigo is a top brand in Ground Handling. With offices in the UK, UAE, US, and India, and 24/7 multilingual customer support, we consistently lead the tourism industry. Partner with us for exceptional growth and become a pioneer in your region with our cutting-edge technology solutions. The business operates with high ticket sizes and with a higher employee count which helps with the higher monthly sales.

Kool Magic is a brand that has developed a cutting-edge aerosol spray designed to provide instant relief from scorching temperatures, complemented by our unique climate impact-mitigation solutions. With a strong focus on research & development, particularly in nanotechnology, we're gearing up to launch our temperature control consumer aerosol spray into the market. Additionally, we're working on developing large-scale air pollution cleaning devices, antimicrobial solutions, and anti-dust consumer products. Our product is a global solution, swiftly reducing temperatures for car interiors and 2-wheeler seats. Investor gets an exclusive and sole sales & marketing partnership. The company has a valid GST and incorporation license. The sales figures and profit margins are based on industry standards.

We are established three decade-old company based in Bangkok with more than 75000 business to business customers leads and 13 franchisee branches operating authorized service centres representing IT brands from Epson to Brothers. The first Cyber ​​Care service center was established in 1998 with business objectives for repairing and selling genuine equipment and spare parts for computers, printers, and IT, all models, all brands as there was no standardized service center. Each franchisee generates healthy revenue based on our online marketing and CRM support. We are strict in brand management to protect all our franchisees profitability. We are exploring with Electric Vehicles and EV charger brands and welcome partnership enquiries.

As a company, we sell high-quality vending machines and car drying towels. At Rulomatik, we develop and produce high-tech vending machines and inner chamber products as well as state-of-the-art cleaning and hygiene solutions for individuals to be used in various application areas. Most of the Rulomatik production facilities implement a Quality System in accordance with the ISO 9001 standard for the design and production of electronic and electromechanical products. Rulomatik products are certified according to the most important international standards. We look forward to informing you and hearing about our dealership opportunities.

Smöoy is a Spanish company expert in ice cream and frozen yogurt with 50 stores in Spain, and 80+ in Ivory Coast, Singapore, Chile, Ecuador, and Brunei. We have 4 different types of outlets: small kiosks and food truck with a minimum area of 7 sq. m. and outlets between 20 and 50 sq. m (smöoy yogurt and smöoy cream concept). At this moment we are seeking new candidates for Spain and other countries. We are seeking candidates under 2 models, master franchise and area developer. We offer a minimum of 3 outlets to an area developer. A master franchise gives an opportunity to hold exclusive operating rights for an entire country and the number of outlets can be negotiated with the franchise (between 5 to 20, depending on the size country) This account is being personally handled by the person responsible for Smöoy's expansion department in Spain.

We are a fashion designing firm from Israel and specialize in modern modest and stylish women's fashion and beauty. - Our business has been operational for the past two years and is in a growth phase with a lot of future potential. We are the creators of the best looking and quality press on nails. Our vision is to make all women in the world to stop wasting their time, money and health in a saloon without sacrificing the quality gel nail look. Our gel nails are reusable and come with our exclusive glue remover so that women of all ages can play around with their outfits and mix and match nails with their fashion. We see our nails being sold and loved by women all over the world. - We wish to connect with like-minded people who have the same vision as ours and want to work together with them. - The sales and profit margin are achievable.