Businesses for Sale

1. A leading engineering company located in Chembur, Mumbai having its plant at Wada of 40+ years involved in execution of Engineering Procurement Construction projects and manufacturing of static process equipment. 2. Till date, we have completed 1,000+ projects. 3. We have 18+ clients, with top clients such as Aditya Birla Group, TATA advanced systems, Air India, Cipla, Biocon, Syngene, FIAT, etc. 4. Our EPC projects include mechanical projects such as storage vessels/pressure vessels, industry utility piping, silos, conveyors installation, LPG bullets installation, large diameter tanks, structural fabrications, etc. 5. All the equipment is manufactured by us according to the project requirements. We procure our raw materials from manufacturing companies like JINDAL, SAIL etc. Manufacturing is done based on the orders received. 6. Processing & manufacturing capacity of equipment manufacturing (SS+MS) – 150 MT/month – 1,800MT/year and Structural Work – 300 MT/month – 3,600MT/year. 7. We have strategic partnership with German client - BMA and executed various projects for supply to various countries viz Saudi Arabia, Oman, Indonesia, etc. in the last five years amounting to INR 35Cr. 8. Our top projects in recent years include the supply of 22 no’s of ASME ‘U’ stamp heat exchangers to ONGC ranging from 70 m2 to 1050 m2 capacity which was designed to withstand pressure of up to 150 bar and temperature of 120 deg Celsius. – INR 13Cr, single project for M/s. Balkrishna Industries Ltd (BKT) – Bhuj for INR 45 Cr and Skywalk project for Ulhasnagar east & west amounting to INR 20 Cr. 9. Projects done in a year range between 6 to 20, where the duration of each project is 5-6 months. The average value of each project is approximately INR 5-20 Cr. 10. Our factory is approved by Chief Controller of Explosives (PESO) for fabrication of cryogenic and non-cryogenic pressure vessels under unfired rules 2016, which is valid for 1 more year and is renewable. 11. We have 16 permanent employees and 100+ contract factory workers.

We are a pharmaceutical development company with our own brand of products catering to the West Bengal region. - Production of these medicines is outsourced to a reputed manufacturing firm. Manufacturing capacity is more than enough to cater to our demands. - Our clients are typically doctors and stockists/distributors. We have around 40 clients at the moment. - We also have a website that enhances our authenticity and is basically used to cater to client inquiries. - Promoters have more than 25 years of experience in this field. - Due to the lockdown, we are facing a financial crisis and need to pay off our creditors. - The sales have dropped because we have closed up our business in Assam. - According to our valuation expectations, we forecast our physical assets to be around INR 3 crore in the next couple of years. - Our workforce has 6 medical representatives, 2 managers, and 1 distribution manager.

Our business is into providing expert services in the die cast mould tooling and mould manufacturing sectors. - We are engaged in designing and developing mould, mould base, and mould equipment. - Our clients are in the automobile and engineering sector. We have 60 clients with 15 regular clients of our business. - Strong relations with 4-5 vendors across Maharashtra for raw materials. - Our business is the best in this segment and we are mould base supplier for the tooling industry.

Our business is into providing expert services in the die cast mould tooling and mould manufacturing sectors. - We are engaged in designing and developing mould, mould base, and mould equipment. - Our clients are in the automobile and engineering sector. We have 60 clients with 15 regular clients of our business. - Strong relations with 4-5 vendors across Maharashtra for raw materials. - Our business is the best in this segment and we are mould base supplier for the tooling industry.

Our business is a month old and we have managed to establish a bunch of customers, gradually growing the customer base for the gaming cafe. - We are seeking potential buyers for a promising gaming and iced beverage business near a central university. - The opportunity is Ideal for investors with capital to boost marketing and operations for this business which is currently at its initial stage. - We see a daily footfall of about 10-15 customers and are fully equipped with the latest gaming titles.

Our restaurant is a highly renowned and famous destination for tourists and locals to enjoy a variety of vegetarian and non-vegetarian dishes of the Nepalese and Indian cuisines. - The restaurant receives around 25 to 30 walk-ins per day and makes 8 to 10 home deliveries of direct orders. - We are not listed with any delivery applications or websites. Revenue is generated only through fulfilling direct deliveries and walk-ins for the restaurant. - The restaurant can accommodate and serve up to 60 people at a given time. - Average revenue earned every day varies between NPR 13,000 to NPR 14,000. - This business transaction includes the rights to the brand name of the restaurant, transfer of the entire business entity along with food and alcohol licenses.

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.

33 tastefully furnished rooms sizing the room range from 18 sqm - 24 sqm on the 2nd - 4th floor. - Restaurant business located in the building on the ground floor, potential to generate annual revenue of around THB 5 million (approximately USD 150,000). It is not operational yet. - All rooms have a private shower, toilet, and AC. - Prime location in the popular Asok area, walking distance from public transportation BTS and MRT, shopping, and entertainment venues. - High demand among business travelers and tourists. - Loyal customer base and solid reputation in the industry. - Potential total annual revenue of around THB 8 million (approximately USD 230,000) with a potential net profit of around THB 1.5 - THB 2.5 million (approximately USD 43,000 - USD 72,000) - Well-maintained building with updated infrastructure as business still running. - Current owner is selling to raise capital to fund a new business venture and is willing to provide support during the transition period. - Opportunity for a new owner to build on existing success and expand the business. - Buyer would get the complete business. Building and physical assets will be made available upon further negotiations with the landlord. - We have an occupancy rate of 70% - 90%. - The room charge per night ranges from THB 800-1,400. - The business has part-time employees as well.