Businesses for Sale

This is a spa and salon business, which is operational since 2016. - We have a spa business which is our own, and have also taken franchise of a hair salon brand. - Facility is located in Indiranagar, which is one of the most sought after commercial localities in Bangalore. We receive 15 to 50 clients everyday. - Have served more than 10,000 customers since inception. - New buyer would receive ownership of the outlet, along with all assets of the spa and salon. The buyer will also receive license of the franchise brand.

Computer training centre in Sehore with 2 branches. - Have also given a franchise of our training institute which is running successfully. - We offer accounting training services to students and we also sell Tally software to various businesses and offices. - Have partnered with Tally Solutions to sell their Tally software and we have sold to 570 clients till date. - In the past 3 years, we have trained more than 700 students. - Currently, we have 200 students in total. - Typical course duration is 1-2 months. - We also offer placement services to our students and have placed over 250 students. - For revenue generation, we receive a commission for selling software, receive a fee for training and receive a royalty from the franchisee. - Around 60% of the revenue is from training and the rest is from the software sales. Revenue from the franchise royalty is negligible. - Buyer would get the business with the brand name, furniture, computers.

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.

Franchise of a well-known bike services company, specializing in motorcycle gears, customization, and accessories. The franchise agreement can be included in the sale upon further negotiation. - Offers customization and modification of Royal Enfield bikes alone, with an average of 2-3 customizations per month. - Daily average walk-in of 10 customers, indicating a steady flow of business. - Offers a unique selling proposition of legal compliance in customization and full modification services with a 1-year warranty and GST billing. - Positioned in a prime biking route, at the center of three states, the business offers customization services to clients from various regions including Hyderabad, Bangalore, Punjab, Chennai, Jammu, and Kashmir. - The business is operating in Pathankot, a strategic location near Asia's largest ammunition base which results in 50% of the store's client base being army officers. - Strong digital presence with 5k+ followers on Instagram and 12k+ followers on YouTube, showcasing a strong marketing and customer engagement strategy. - The business has a team of 5 employees consisting of 2 technicians, 2 helpers, and one blogger, highlighting the resources and skill sets available.

1. Business offers a franchise of the renowned pure vegetarian restaurant chain, based in Chandigarh, providing the potential for leveraging the established brand and customer base. 2. With a remarkable presence on reputable food portals and a record of accomplishment of receiving online orders, the business has already captured a significant market share in the area. 3. The restaurant boasts a seating capacity of twenty-seven customers, providing a cozy and inviting dining experience. 4. Business has successfully tapped into the online market, with 60% of sales generated through online orders, demonstrating adaptability to changing consumer trends. 5. With a dedicated team of 11 employees, the business has the necessary manpower to efficiently manage operations and cater to customer needs. 6. Transferable franchise contracts present an opportunity for the new owner to benefit from an established network, with 6 years remaining before renewal and a 7% royalty on sales. 7. The outlet holds a valid Food Safety and Standards Authority of India (FSSAI) certification, ensuring compliance with food safety regulations and standards.

This is a rapidly growing business with high scope for scale. - Since our inception last year, we have served over 40+ clients. - We are a franchise of a well-known interior brand and receive franchise support including design software, manufacturing support, logistics, leads generation (including B2B), and advertising/marketing. - The total sales generated every month is INR 20 lakhs of which we get 28% and the franchisor gets the rest. - We serve 3-4 customers on a monthly basis. - Excellent track record of completing projects on time. - Reference customers from existing clients are steadily growing. - The design/Sales team and execution team are well-versed in the operations of the business and can handle all operations with little to no supervision. - Awarded the most promising Modular Kitchen Brand by Karnataka Traders Chamber of Commerce.

Existing franchise of a reputed music academy. - Can be taken over with or without the franchise. - We have been running successfully for over 2 years with a good number of students and top of the line infrastructure. - We have over 200 students who are enrolled across various courses. - We pay a royalty of 20% of monthly revenue to the franchiser. - There is a competent team of trained an efficient teachers and front desk managers to manage the day to day ops. - This is partnership venture and is on sale because of the partners having other commitments and not being able to give time to the business.

We own full-right of the brand. - The company is in the acceleration stage. Business is fully set up and ready to expand. - Product targeting fast-paced urban crowd in the city area. - Currently, there are 19 outlets operating under our brand name. Out of which, we have given 15 outlets as a franchise and 4 are self-operating outlets which we own. We also have overseas expansion plans. - The financials mentioned is for the 4 outlets only. - Also generate revenue by charging licensing fees and royalties. We charge licensing fee of MYR 98,000 for 3 years and MYR 138,000 for 5 years. The royalty we charge is 3-5% of the sales value. - There has been a significant growth in sales this year as compared to last year because we have opened 2 more outlets this year. - There are 10 permanent employees who are sufficient to run the business, no additional contract/temporary employees are required. - We have a central kitchen from which the food gets distributed to the outlets. - The brand has super-high exposure with outlets in prime locations such as Kl Central and KLCC. - Brand is 100% registered under MyIPO.

Coaching center offering training programs for 2 of the largest exams in India. - Business has been running profitable since inception with zero debt or loans taken. - Headquartered in New Delhi at an excellent location. - Training around 800 students annually. - Have a strong resource base of highly competent faculty, study material, 2 websites and a mobile application. - The 2 websites are well ranked and have thousands of students visiting everyday. - Had given out 12 franchise in the past whose support we have stopped because we bagged a GOI project towards which we had to devote most of our resources. - The acquirer can offer a franchise model at their discretion.

The cafe is located beside NH-44 & running successfully with 3 more franchise outlets. - Receives 100+ customers on a daily basis. - Registered on Zomato and receive around 70-80 orders monthly. - We want to sell out complete brand & franchise rights. - Seating capacity of the cafe is 50 pax. - Chef has 5 years of experience.