Need help?

Businesses for Sale and Investment in Mahabaleshwar

Showing 239 - 252 of 778 Businesses for Sale and Investment in Mahabaleshwar. Buy or Invest in a Business in Mahabaleshwar. Listed by Direct Business Owners & Business Brokers.
Filters
  • Mahabaleshwar

  • food business for sale in bangalore

 

Coaching Center Franchise Opportunity

Roots To Shoots, 5 Franchisees, Est'd in 2014, Ahmedabad HQ
  • 1000+ Page Views
  • 200+ Investor Views
Roots to Shoots is a leading coaching center in Gujarat for providing phonics training and English communication skills to kids. The business has ISO 9000 certification and has guaranteed results. Getting a franchise of Roots to Shoots is an exciting and lucrative opportunity for people with a passion for starting their own business with guaranteed returns and handsome ROI. It is a low investment with high returns and has an ever-expanding market. It has potential for both online and offline businesses. The average duration of the courses is 10 months and the business currently caters to 100+ students, and more than 800 kids have been trained under these programs so far. We provide the soft and hard copies of the well-designed course which goes step by step and gives guaranteed results.
Roots To Shoots, 5 Franchisees, Est'd in 2014, Ahmedabad HQ
6.6   Expanding in India
Exp Monthly Sales
USD 1.08 thousand
Space Required
300 - 1000 Sq Ft
Investment Required
USD 16.2 - 18.4 K
Contact Company

Restaurant Franchise Opportunity

Sushi Ponto, 3 Franchisees, Est'd in 2019, Doha HQ
  • 2000+ Page Views
  • 900+ Investor Views
Since our debut in 2020, Sushi Ponto has become a rising star in the Middle East’s dining scene. With multiple outlets now thriving across Qatar, we’ve earned a reputation for delivering exceptional quality and unparalleled customer service. As one of the fastest-growing sushi chains in the region, we’ve built a loyal following by seamlessly blending authentic flavors with creative twists. Our journey doesn’t stop here. Sushi Ponto is on an ambitious path to global expansion, and we’re inviting passionate entrepreneurs to join us in this exciting chapter. With decades of combined expertise from our managing partners and a tried-and-tested franchise model, we offer a strong foundation for success. Franchisees benefit from a comprehensive support system designed to guide you every step of the way—from launching your first location to sustaining long-term growth. Be part of our story and bring the magic of Sushi Ponto to a table near you. Together, we’ll continue to redefine the art of sushi and delight customers around the world! The financial estimates provided for our franchise format are based on our own 3 operational outlets. We get 20-30 daily orders through delivery partners, and 30-40 tables occupied through daily walk-ins. The average order value per table is QAR 150 (with QAR 100 gross profit for dine-in and QAR 50-60 gross profit for delivery orders)
Sushi Ponto, 3 Franchisees, Est'd in 2019, Doha HQ
7.3   Expanding in India
Exp Monthly Sales
USD 41 thousand
Space Required
750 - 1600 Sq Ft
Investment Required
USD 96 - 137 K
Contact Company

Beauty Salon Franchise Opportunity

Orane International, 120 Franchisees, Est'd in 2009, Chandigarh HQ
  • 2000+ Page Views
  • 600+ Investor Views
Orane International is a leading institute dedicated to professional education in beauty, wellness, and cosmetology. With a focus on empowering students through high-quality training, Orane offers a range of diploma, certificate, and degree programs designed to equip individuals with skills for a successful career in the beauty industry. Accredited by NSDC (National Skill Development Corporation) and aligned with global standards, Orane provides practical, hands-on learning and up-to-date knowledge across a variety of specialities, including aesthetics, makeup, hair design, spa therapy, and nutrition. With over 120 campuses across India and expanding internationally, Orane has trained over 100,000 students, many of whom have gone on to build thriving careers in salons, spas, and wellness centers worldwide. Committed to creating a skilled workforce, Orane is an industry leader with a vision to make India a global hub for beauty and wellness education. The institute is also known for its strong placement support, offering students access to exclusive career opportunities and a pathway to success in a rapidly growing industry.
Orane International, 120 Franchisees, Est'd in 2009, Chandigarh HQ
8.3   Expanding in Maharashtra
Exp Monthly Sales
USD 10.8 thousand
Space Required
1500 - 1800 Sq Ft
Investment Required
USD 19.4 - 32.4 K
Contact Company
List your business on SMERGERS.
Get visibility from 110,000+ member network of Businesses, Investors, Acquirers, Lenders and Advisors from 900+ Industries and 170+ Countries
Create Business Profile

Beauty Salon Franchise Opportunity

Orane International, 120 Franchisees, Est'd in 2009, Chandigarh HQ
  • 2000+ Page Views
  • 600+ Investor Views
Orane International is a leading institute dedicated to professional education in beauty, wellness, and cosmetology. With a focus on empowering students through high-quality training, Orane offers a range of diploma, certificate, and degree programs designed to equip individuals with skills for a successful career in the beauty industry. Accredited by NSDC (National Skill Development Corporation) and aligned with global standards, Orane provides practical, hands-on learning and up-to-date knowledge across a variety of specialities, including aesthetics, makeup, hair design, spa therapy, and nutrition. With over 120 campuses across India and expanding internationally, Orane has trained over 100,000 students, many of whom have gone on to build thriving careers in salons, spas, and wellness centers worldwide. Committed to creating a skilled workforce, Orane is an industry leader with a vision to make India a global hub for beauty and wellness education. The institute is also known for its strong placement support, offering students access to exclusive career opportunities and a pathway to success in a rapidly growing industry.
Orane International, 120 Franchisees, Est'd in 2009, Chandigarh HQ
8.3   Expanding in Maharashtra
Exp Monthly Sales
USD 10.8 thousand
Space Required
1500 - 1800 Sq Ft
Investment Required
USD 19.4 - 32.4 K
Contact Company

Courier Shop Franchise Opportunity

Kristal Courier Service, 37 Franchisees, Est'd in 2020, Indore HQ
  • 8000+ Page Views
  • 3000+ Investor Views
Kristal Courier Service was incorporated in February 2020 and is in a growing stage. We are one of the fastest, emerging and well-proven courier service, We are a trusted logistics firm and we have onboarded 35+ centers across 27 cities. We offer a wide range of local, domestic, international logistics solutions and value-added services. KCS also allows to build a strong business with the support of a global franchise system. Apart from our own services we also have an end to end logistic (3PL) third party logistics services. KCS is developing a unique opportunity by offering the chance to become a franchise in the courier business. We offer three formats of business that are a Master franchise, booking and delivery franchise, and a booking counter. The franchise owner will look after the courier business in a larger area, representing the organization. Areas, where the company is not currently represented, will be given top priority for the appointment of franchises. We always look forward to increasing our network to reach customers and provide the best quality courier services. The three formats and the terms and conditions are given below: 1. Master franchise format- It will have an agreement for a time period of 3 years after which it is renewable. The total investment cost ranges from INR 2- 2.5 lakhs. The setup cost for this format is INR 1.5 lakhs and there is a security deposit of INR 50,000. We do not charge a royalty instead the owner is liable to share 50% of the profit with the parent organization. There is no brand fee included. It is mandatory for the franchise owner to have a CCTV IP camera, 1 landline connection, and one internet connection. 2. Booking and delivery franchise format- It will have an agreement for a time period of 2 years after which it is renewable. The total investment is INR 1- lakh. The setup cost for this format is INR 80,000 and there is a security deposit of INR 20,000. No royalty is charged instead the owner is liable to share 40% of the profit with the parent organization. There is no brand fee included. It is mandatory for the franchise owner to have a CCTV IP camera, 1 landline connection, and one internet connection. 3. Booking franchise format- It will have an agreement for a time period of 2 years after which it is renewable. The total investment is INR 90,000. The setup cost for this format is INR 80,000 and there is a security deposit of INR 10,000. We do not charge a royalty instead the owner is liable to share 30% of the profit with the parent organization. There is no brand fee included.
Kristal Courier Service, 37 Franchisees, Est'd in 2020, Indore HQ
6.2   Expanding in India
Exp Monthly Sales
USD 431 - 1.1 thousand
Space Required
1000 - 12000 Sq Ft
Investment Required
USD 971 - 2.7 K
Contact Company

Stock Broking Sales Partner Opportunity

Bullforce, 3 Sales Partners, Est'd in 2021, Mumbai HQ
  • 1000+ Page Views
  • 300+ Investor Views
Bullforce (Maliram Makharia Finstock Private Limited) is a new-generation brand in the Indian stock market. Bullforce has 25+ strong years of experience in the Indian equity and derivative markets. Bullforce offers a range of services, including stock trading on multiple exchanges like NSE and BSE, personalized investment advice through SEBI registered investment advisors and wealth vaults for bucketed investments. Bullforce has state-of-the-art trading platforms for web and mobile (Android & iOS). We target individual investors, NRIs, HNIs, and institutions, offering a user-friendly platform for opening demat accounts, and trading stocks, bonds, and IPOs with competitive fees. Bullforce also emphasizes customer service and ease of access, making it suitable for both novice and experienced investors. Business model: The key focus is on building the business covering the three segments of the market namely - retail investors, HNIs and family offices/trusts. Average footfall per outlet: about 25 to 40 per day. Competitive differentiation: • Easy and quick onboarding. • State of the trading platform with embedded research features. • Auto slicing of bulk orders for professional traders. • AI-driven investment insights. • Wealth vaults for beginners. Why an investor should take up our brand's franchise: The stock market investment business in India is one of the fastest-growing businesses today and more than 40 lakh new investors enter the market every month. Even with this, equity investors / demat account holders in India are just over 5%. A huge market is opening and we are estimating this is a very promising opportunity for the next 20 years. The company is registered in the MCA and is also registered with SEBI.
Bullforce, 3 Sales Partners, Est'd in 2021, Mumbai HQ
7.2   Expanding in India
Exp Monthly Sales
USD 2.7 thousand
Space Required
200 - 1000 Sq Ft
Investment Required
USD 5.4 - 7 K
Contact Company

Software Company Sales Partner Opportunity

Nanovise, 3 Sales Partners, Est'd in 2014, Bhubaneswar HQ
  • 5000+ Page Views
  • 2000+ Investor Views
Elevate Your Portfolio with Nanovise Solutions: The Future of Secure and Compliant Public WiFi. In an era where connectivity is a cornerstone of customer engagement, Nanovise stands at the forefront of innovation, offering a comprehensive suite of public WiFi solutions that redefine secure, seamless internet access in spaces such as hotels, restaurants, educational institutions, and residential complexes. As a potential investor or partner, aligning with Nanovise means investing in the future of digital connectivity, where legal compliance, security, and user experience converge to create unparalleled value. Our platform, powered by the robust Microsoft Cloud, ensures operational excellence with features like automated backups and an intuitive admin portal for unmatched control over network management. This not only enhances operational efficiency but also significantly reduces the overhead associated with network management, making it a smart choice for businesses looking to scale. Nanovise prides itself on its unwavering commitment to compliance with Department of Telecommunications (DoT) guidelines, ensuring that every deployment is not just cutting-edge but also legally sound. Our innovative MESH network technology offers extensive coverage at competitive costs, addressing the market's need for affordable yet extensive connectivity solutions. The unique advertising module within our platform presents a novel revenue stream, transforming the login interface into a dynamic advertising space, allowing businesses to engage with their customers uniquely and effectively. With comprehensive network control and an integrated support system, we assure a secure and seamless internet experience, enhancing customer satisfaction and loyalty. For investors and partners, Nanovise represents a strategic opportunity to be part of a scalable, future-proof business poised for growth in the expanding market of public WiFi services. Our advanced billing solutions and suite of applications not only streamline operations but also enhance the service portfolio of our clients, offering a competitive edge in the digital age. Join us at Nanovise as we pave the way towards a smarter, safer, and more connected future, where every connection represents not just a point of access but a gateway to enhanced customer experiences and business opportunities.
Nanovise, 3 Sales Partners, Est'd in 2014, Bhubaneswar HQ
7.2   Expanding in India
Exp Monthly Sales
USD 810
Space Required
0 - 500 Sq Ft
Investment Required
USD 1.1 - 5.4 K
Contact Company

Convenience Store Franchise Opportunity

Easy Mini Mart, 1 Franchisee, Est'd in 2016, Indore HQ
  • 4000+ Page Views
  • 1000+ Investor Views
Business is an FMCG store for B2C sales. - We have shopping outlets for the purchase of daily household goods. - The business formerly started as an e-commerce store for FMCG products and we are now expanding into physical retail outlets. - The website is still operational and contributes to around 30% of the total sales. - We have one outlet in Indore with a monthly footfall of 1,000+ people and we plan to set up 10,000+ stores pan India and globally. - The current monthly revenue is INR 50 lakh and we expect the same, if not more, for other stores depending on the location.
Easy Mini Mart, 1 Franchisee, Est'd in 2016, Indore HQ
6.1   Expanding in India
Exp Monthly Sales
USD 20.5 thousand
Space Required
1000 - 1500 Sq Ft
Investment Required
USD 21.6 - 27 K
Contact Company

Online Marketplace Franchise Opportunity

Beck And Call, 4 Franchisees, Est'd in 2015, Chennai HQ
  • 20000+ Page Views
  • 10000+ Investor Views
Promoted by Hong Kong and Singapore based NRIs (chartered accountants) with solid business experiences, Beck & Call Mobile Application is a global game-changer mobile application first of its unique application is a smart hyper-local services marketplace aimed at bridging the gap between business, talent & technically skilled professional service providers, and end-users. The emphasis is to promote the talent and skills of the Individual service providers in both organized and unorganized sectors who lacks promotion and branding at an affordable cost. Beck & Call mobile app search covers globally all categories of Businesses and Services with an aim to get all local service providers across every category which includes doctors, lawyers, auditors, musicians, dancers, film artists, magicians, gardeners, interior designers, smart TV mechanic, Electrician, gadget repair, beautician/spa, home cleaning, home tutors, puja pandits, photographers, laundry, ladies tailor, AC services, car/bike services. Unique Features: 1. Database of highly skilled professionals and unorganized workers in urban areas which creates huge employment Opportunity. 2. Easy and quick search of Individual service providers area, category/keywords, and city-based. 3. Users real-time tracking and chatting with moving service providers. 4. Users can access adequate service providers locally at their fingertips. 5. Users have choice to do price comparison of different service providers and select. 6. Any service providers can provide advertisement in the site. 7. Verified detailed individual service provider profile with photo, rating & review service. 8. Minimal subscription fee for enrolment. 9. Multiple language platform with English and Hindi translation. 10. Training tie-up with vocational training institutions to upgrade skills of service providers. Value Proposition: 1. Registration of service providers in urban areas under one umbrella. 2. Enormous opportunities for employment generation with the implementation of Smart City. 3. Web portal & mobile application expected to increase the income of the unorganized workforce. 4. Mutually beneficial synergistic benefits for the users and service providers. 5. Enhancement of incomes of service providers at affordable online promotion costs. 6. Accomplishment of a part of skill and digital India initiative with the PMO. 7. Localised search of service providers will receive listed opportunities in specific areas. 9. Profiles will be available in the local language, English, and Hindi. 10. Free accessibility of the databases by corporate houses, individuals, and smaller businesses for appropriate services.
Beck And Call, 4 Franchisees, Est'd in 2015, Chennai HQ
8.2   Expanding in India
Exp Monthly Sales
USD 5.4 - 10.8 thousand
Space Required
100 - 1000 Sq Ft
Investment Required
USD 5.4 - 81 K
Contact Company

Coaching Center Franchise Opportunity

DAMS, 30 Franchisees, Est'd in 1999, New Delhi HQ
  • 1000+ Page Views
  • 200+ Investor Views
The medical PG Coaching business stands on a firm footing and strong expertise. With NEET PG and Proposed NEXT need for coaching in this segment is ever increasing, further the market size is doubling every five years with many new medical colleges being opened to increase the number of MBBS doctors. - DAMS is the pioneering institute which started this segment in 1999 and bring forward collective expertise and experience of distinguished faculty members and educators. Plus, our teaching methodology and unique testing tools on eMedicoz app help students gain the extra edge. DAMS as an institute commands huge respect in medical fraternity. - PG coaching has become a trend and more of necessity for every MBBS student aspiring for PG Medical Entrance Exam. In light of the fact that there is going to be unified entrance examination on licensing called NEXT all across the country, it is just and reasonable that the proposed business module is far more profitable than as stated in the following pages of this document. - The usual center strength at DAMS Face to Face varies from 400 to 500 and every time. The classes for each batch are conducted mostly two to three days a week (normally on weekends for first batch and on weekdays for second batch). Plus, students also get access to LIVE & recorded sessions on eMedicoz app as well. - We are a registered and GST compliant business.
DAMS, 30 Franchisees, Est'd in 1999, New Delhi HQ
8.4   Expanding in India
Exp Monthly Sales
USD 1.1 - 10.8 thousand
Space Required
0 - 4000 Sq Ft
Investment Required
USD 1.1 - 86 K
Contact Company

Auto Repair and Service Franchise Opportunity

Motorglaze, 8 Franchisees, Est'd in 2018, Mumbai HQ
  • 100+ Page Views
  • 30+ Investor Views
Motorglaze offers a unique franchise opportunity that combines a premium car detailing studio with a lifestyle café, creating a distinctive experience-driven destination for car owners and enthusiasts. The concept is built around world-class car detailing products and professional services, allowing customers to maintain and enhance their vehicles while enjoying a comfortable café environment. This dual-concept model transforms routine car care into a social and lifestyle experience. Motorglaze focuses on delivering high-quality automotive detailing solutions, including interior and exterior detailing, paint protection, and advanced car care treatments, while the café provides a relaxing space for customers during the service process. A key strength of the brand is its dedicated training academy, where franchise partners and their teams receive comprehensive training in both professional car detailing techniques and café operations. This ensures consistent service quality and smooth business operations across all locations. The concept is positioned as a premium lifestyle brand, targeting car enthusiasts and urban consumers who value quality service, convenience, and experience-based offerings. Motorglaze holds ISO 9001:2015 and ISO 45001:2018 certifications, demonstrating strong commitment to quality management, operational excellence, and safety standards.
Motorglaze, 8 Franchisees, Est'd in 2018, Mumbai HQ
7.9   Expanding in India
Exp Monthly Sales
USD 10.8 thousand
Space Required
3000 - 4000 Sq Ft
Investment Required
USD 54 - 65 K
Contact Company

Cafe Franchise Opportunity

Chai Euphoria 19, 3 Franchisees, Est'd in 2023, Jammu HQ
  • 400+ Page Views
  • 100+ Investor Views
Originating from Jammu & Kashmir, Chai Euphoria is a unique tea brand that has been operating for 2 years. - Combines the health benefits of Kulhad (earthen cups) with India’s most loved beverage – chai. - Renowned for its uniqueness, exceptional service, and profitable franchise model, Chai Euphoria is one of the most promising business opportunities for aspiring entrepreneurs today. - The brand currently has three locations in Jammu – 2 are company-owned and operated, and 1 is a franchisee outlet. - Chai Euphoria holds a valid FSSAI license. - Plans to expand into the Delhi, Jammu, and Punjab regions.
Chai Euphoria 19, 3 Franchisees, Est'd in 2023, Jammu HQ
6.2   Expanding in India
Exp Monthly Sales
USD 3.24 thousand
Space Required
300 - 500 Sq Ft
Investment Required
USD 8.6 - 9.7 K
Contact Company

Healthcare Franchise Opportunity

LiLi Scientific Electrolysis, 3 Franchisees, Est'd in 2008, Ghaziabad HQ
  • 800+ Page Views
  • 200+ Investor Views
Pioneers in electrolysis permanent unwanted hair removal in India. Our registered brand name is LiLi. LiLi offers hair removal, anti-ageing, and aesthetic treatments using state of the art technology from Canada. One of the promoters is a former professor in marketing with vast experience in teaching, research, and management & marketing consultancy; and another promoter has experience of over 32 years in the field of permanent hair removal. The market for permanent hair removal is in its nascent stage in India, and there is high potential for growth in all metropolitan cities, tier-one, tier-two, and tier-three cities within India. The business also has its own training academies located in Ghaziabad, Delhi NCR and Kochi, Kerala for training technicians in electrolysis, antiageing, and aesthetic treatments. The growth potential is very high with hand-holding and marketing support from the company with a good return on investment.
LiLi Scientific Electrolysis, 3 Franchisees, Est'd in 2008, Ghaziabad HQ
7.1   Expanding in India
Exp Monthly Sales
USD 3.24 thousand
Space Required
500 - 1000 Sq Ft
Investment Required
USD 16.2 - 21.6 K
Contact Company

Training Institute Franchise Opportunity

International School of Design, 41 Franchisees, Est'd in 2011, New Delhi HQ
  • 2000+ Page Views
  • 1000+ Investor Views
​International School of Design made a promising beginning under the aegis of educationists & industry leaders few years back. Having set our own challenging benchmarks and goals we gradually climbed every rung of the ladder. Living up to our own expectations we are now one of the prominent players in the design education sector in the country. With a clear vision to contributing back to the national and International design scenario which transpired into best opportunities for our young designers to participate in the real world of Interior, Fashion, Jewellery & Textile design. Our training modules are best suited to make aspiring designers a perfect fit to not only most promising brands of the globe but also initiate startups into a successful business after pursuing their course of study at the International School of Design. A well established brand with ​40+​ centres in India, covering major towns like Mumbai, Delhi, Hyderabad​, and many other​ cities across India. As you aware that the education industry has been voted as the most noble, safest and the completely recession free and long term profit making industry, we invite you to join hands with us in sharing our success story. With 40+ centres across India we can be great partners together and create a benchmark in your city. With a small investment you can own this most promising business for lifetime.
International School of Design, 41 Franchisees, Est'd in 2011, New Delhi HQ
5.7   Expanding in India
Exp Monthly Sales
USD 1.08 thousand
Space Required
2000 - 3000 Sq Ft
Investment Required
USD 10.8 - 16.2 K
Contact Company

Cafe Franchise Opportunity

Kumbakonam Degree Coffee, 273 Franchisees, Est'd in 2011, Chennai HQ
  • 3000+ Page Views
  • 1000+ Investor Views
Our brand is a well-known form of South Indian filter coffee that originated in the town of Kumbakonam, Tamil Nadu, India. It gained popularity in the early 20th century when coffee was introduced to the region by British planters during the colonial era. The unique brewing method of filter coffee involves using a traditional South Indian coffee filter called a dabara set. The coffee decoction is prepared by allowing hot water to drip through the grounds, resulting in a rich and flavorful cup of coffee. Additionally, the business holds a trade license, ensuring compliance with regulatory standards. - With reference to the current outlets, the brand has the capability of earning around INR 1.5 lakh in average monthly sales, with INR 80,000 allocated to operational expenses such as rent, salary, maintenance, and the purchase of raw materials. - All the figures shown are only for hot coffee sales. In addition, there are multiple other products that can contribute to additional sales and profits. These figures are rough estimates and not guaranteed; they may vary depending on location and other factors. - The investment amount provided comprises a brand fee of INR 50,000, with the remaining funds allocated for necessary equipment and utensils, first-time stock, and on-site training.
Kumbakonam Degree Coffee, 273 Franchisees, Est'd in 2011, Chennai HQ
7.5   Expanding in India
Exp Monthly Sales
USD 1.62 thousand
Space Required
100 - 1000 Sq Ft
Investment Required
USD 7.6 - 10.8 K
Contact Company
Frequently
Asked
Questions
  • How many businesses for sale and investment in Mahabaleshwar are listed on SMERGERS?
    There are 788 active and verified businesses for sale and investment in Mahabaleshwar listed on SMERGERS as of 03 April 2026.
  • What level of due diligence does SMERGERS conduct on the businesses/member?

    SMERGERS scrutinizes all profiles and only features a select group of businesses, investors, advisors that meet a basic requirement. When required, certain members may have submitted some form of proof …read more

  • How active are the business profiles listed on SMERGERS?

    We regularly filter out businesses which are inactive or have already closed a transaction. Typically, if the business is actively looking to sell/raise capital, the status is shown in green.

  • How can I be sure about privacy and confidentiality?

    We understand the level of confidentiality required in strategic transactions and we strive to provide a safe and secure experience for our members. Please review our privacy policy. We …read more

  • How can I contact a business listed on SMERGERS?

    You need to be logged in before you connect with a business. Click here to register and message the business If you are already logged in, please use the contact …read more

  • Should you buy an existing business or start a business from scratch?

    Buying an existing business is generally an easier way to start a business with an immediate head start. It saves valuable time and administrative efforts, considering starting from scratch is …read more

  • How successful has SMERGERS been in helping its users successfully close a deal?

    SMERGERS is a discovery and matchmaking platform with a global reach. It helps in connecting Businesses, Investors, Acquirers, Lenders, M&A Advisors and Boutique Investment Banks across locations, industries and transactions. …read more

  • Show more

Chat with Us
Welcome to SMERGERS