Businesses for Sale

Specialized Civil Engineering Services is a Visakhapatnam-based company operating in the Building, Construction, and Maintenance industry, offering a range of services such as inspection, testing, distress management of concrete and steel structures, surveying, soil investigation, architectural and structural design, and project management. - The company has a diverse range of clients, with 70% of its contracts coming from government entities such as Sail Bokaro, Rourkela Steel Plant, Military Engineering Services, Coal Corporation Ltd, HPCL, and Naval Dockyard, and 30% from private clients including Cube Highways, Reddy Labs, and Cheminor Drugs. - With over 40 years of experience, the promoters of the company bring a wealth of industry knowledge and expertise to the table, which is evident in their successful track record and strong business relationships. - The company has a proven track record with a significant number of live and past projects, servicing a total of 10 live projects and over 300 past clients, showcasing their ability to secure and deliver on projects consistently. - The company has also been recognized for its innovation, having been awarded for the development of an innovative digital asset management system, highlighting its commitment to leveraging technology for operational excellence. - We have all the required certificates to function. - The registered office is in Mumbai, but all operations take place out of Vishakhapatnam.

Currently operating as a fishing charter. - Expandable business opportunity with the ability to branch out into new markets and activities. - Averaging 14 to 20 charters per month. Covid year had no charters, 2 years ago we had 138 charters, last year stood at 183 charters, and we are projected to do 220 charters this year. - Over 500 5-star reviews on TripAdvisor, Fishing Booker, FaceBook, and Google. - Licensed to operate water sports by St Maarten Govt, with no new licenses being issued. - Well-established marketing brand, website, and online presence. - We are the only local fishing charter able to accommodate up to 8 guests. - Commercially licensed boat, fully compliant and equipped with SOLAS-compliant safety equipment and pro fishing gear. - Other assets include a boat lift and office (leased) - Plenty of scope for growth and expansion.

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.

Established in An Giang, this fully operational Vietnamese agarwood company boasts 30 years of expertise in research-based cultivation technology. - The company is a pioneer in inducement technology, producing high-quality agarwood products including incense, oil, powder, and chips sold predominantly to the Middle East. - Serves five wholesale clients, positioning itself as a trendsetter in the global agarwood market. - Employs a lean team of 7 skilled professionals, enabling proper oversight and management in production and distribution. - The company's products cater to both the luxury incense market and essential oil industries, enhancing its revenue diversification strategy. - Known for the highest quality standards, the company’s products are particularly well-received in the UAE, a significant market for Agarwood. - Registered business with a valid operational license and business license ensuring compliance with industry standards.

Mumbai-based manufacturers of household steel products. - The manufacturing unit can produce over 25,000 pieces on a monthly basis but currently producing over 3,000 pieces. - We procure the raw materials from Mumbai. - Supply to over 25 retailers and 30 wholesalers in Pune, Nashik, Bangalore, Delhi, and Kolkata. - The company is a sole proprietorship and has no debts or liabilities.

The company has a diverse portfolio of high-quality electronic products which they get manufactured with the top manufacturers where they have entered into strategic partnerships. - Company's product range includes a wide variety of electronic products such as LED TVs, AC, air coolers, geysers, mixers, fans, and washing machines. - With a strong customer-centric focus the company prioritizes the efficient utilization of its resources to provide its clients with exceptional value and meet their needs. - The company’s focus is on delivering exceptional value to its customers through innovative products. - By leveraging its extensive network of suppliers and strategic partnerships, the company is well-positioned to capitalize on emerging market trends and expand its market share, driving continued growth in the years to come. - The promoter has a combined experience of more than two decades in the industry. - Company was awarded the Young Achiever award by Mr. Vijay Rupani (CM) Gujarat, the most popular and trusted brand in Gujarat by Mr. Nitin Patel.

Land and school buildings in Kelapa Gading with a land area of ​​4,104 m2 and a building area of ​​6,849 m2. - The building has about 30 classrooms. - Has modern infrastructure and assets. - Can make a lease up to IDR 7 billion yearly. - The current tenants have a lease agreement ending this year.

The business is a Kolkata-based tax & audit compliance firm with 17 years of operational experience. - We offer a comprehensive range of services, including legal, civil, taxation, and matters related to the Registrar of Companies (ROC). - Our clientele includes both individuals and corporations, with a current base of around 400 clients, 60% institutional and 40% individual. - We are a leading firm in Kolkata and are estimated to rank among the top three in the entire state. - Our client acquisition is largely driven by referrals and word-of-mouth. - Alongside our permanent staff, we work with 10–12 associates. - The firm is registered as a partnership entity and has Udyam registration, necessary trade licenses, and provisional tax registrations.

Company that is very specific in high voltage underground cable and substations installation services. - Group was started in 2006 and the Dubai entity was formed in 2009. - All entities in the GCC area (6 in total - Dubai, Abu Dhabi, Oman, Bahrain, Saudi Arabia and Qatar) are owned and operated by the two main partners/promoters with only a local national partner for company law purposes in each location. Same range of services offered in all locations. - Over 25 highly reputable main contractors as clients. - Approved by Dubai, Abu Dhabi, Oman Qatar and Saudi / Bahrain electrical utility companies. - Company receives repeat orders from many key customers. - Excellent business relationship with all customers. - Grown from USD 1 million to approx USD 12 million yearly turnovers since inception. - Approved by all local authorities and a recognized industry player. - Saudi Aramco certificate received for a challenging project completion. - Both the partners have over 30 years of experience in the high voltage sector.