Businesses for Sale

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.

We get bookings through our online website and we have served at more than 100 events and household parties till date. We are growing and increasing in sales every year. We serve large corporations and events across Connecticut. With our diverse product line there is no competition within our market. Orders usually occurs through website or from company request quotes and for birthday parties. We have 3 trucks, 3 freezers, other ice cream equipment and a fully functioning website to take orders.

We get bookings through our online website and we have served at more than 100 events and household parties till date. We are growing and increasing in sales every year. We serve large corporations and events across Connecticut. With our diverse product line there is no competition within our market. Orders usually occurs through website or from company request quotes and for birthday parties. We have 3 trucks, 3 freezers, other ice cream equipment and a fully functioning website to take orders.

We serve as the primary suppliers for the Athens Water Company, specializing in the development of innovative electrofusion fittings and HDPE manifolds designed for residential connections. - We export to most of the European countries, China, South Korea, United Arab Emirates, Syria, Bahamas, Jamaica among others. - We are certified by ISO and EVETAM. - We have a huge market share in the Greek market. - Our maximum capacity is EUR 2 million. - The company was awarded the SKZ-DVGW German certificate for Gas and Water Networks. - Currently, we serve 120+ clients.

We receive around 5-10 walk-ins daily. - Also have our website through which we sell and receive around 3-5 orders daily. - The products are procured through multiple vendors locally as well as imported from Turkey. - We offer a unique and perhaps unprecedented experience in the city of Sharjah, United Arab Emirates. - Our adopted strategy is to focus on products that bring happiness to our customers and to choose only luxury items, from the best reputable brands and original sources wherever they are around the world. - Currently the business is at loss as the owner is not able to give time to the business.

Located in the Al Dafra region of Abu Dhabi, this retail business focuses on trading Auto AC spare parts and industrial tools, serving both local and industrial needs. - With a unique specialization in auto air conditioning spare parts catering to all vehicle types, the business ensures optimal performance for diverse automotive brands in Abu Dhabi. - The business started operations last year in October, and has recently expanded its product line to include high-demand industrial tools and consumables, broadening market appeal to industries and general consumers. - Strategic zone benefits from proximity to key clients, including EPC contractors of ADNOC, particularly in the rapidly developing Habshan and Ruwais areas. - Consistently services 25 customers daily showcasing a robust daily footfall, indicating strong community engagement and business potential. - Operates under a valid trade license, ensuring compliance with local and national business regulations in Abu Dhabi. - Potential for growth and scaling due to its strategic West-Abu Dhabi location as the area continues to develop within the United Arab Emirates retail landscape.

30 year old business. - The business provides machining services, and also services in welding and light metal fabrication. - Well known the the locality and has established long-term customers. - Business recently bagged a purchase order to provide machining services for a well known customer. - This project will earn about $40,000 in revenue per year for 20 years.

Home patient care, hospital, and doctors store with an online retail platform that was established 8 years ago to cater to the medical needs of patients, hospitals, and doctors across India. Complete running healthcare, home patient care, doctor and hospital needs store with an e-commerce website. Our store offers a wide range of medical supplies, equipment, and pharmaceutical products, providing convenience and accessibility to our customers. We strive to be a one-stop solution for all healthcare-related requirements, ensuring the highest quality products and exceptional customer service. We get new contacts like Star Air, Global Logic, United Way, Birla Sakti Cement - Kesoram, Prime India, Jawahar Navoday Vidyalaya, Kashvi International, Orient Cements, National Cancer Institute Nagpur, Aditya Birla Hindalco, ONGC Tripura and Godrej Properties from this website. We receive a good number of online and offline orders. The number of orders processed orders till date - 5,964 online orders. The online store receives 4,000 visitors monthly. 75% of the visitors are through organic search & 25% through paid marketing, returning, and referral. The conversion ratio ranges from 5-7%. 2 trained staff (executive + store boy).

Miami-based company revolutionizing workouts by transforming exercise equipment into entertainment hubs with their innovative TV mounts. - Providing fitness enthusiasts with an innovative and immersive workout experience. - The TV mount is designed to securely attach screens to various home gym equipment such as treadmills, ellipticals, and bikes, enhancing exercise routines with entertainment and motivation. - Despite minimal marketing efforts, the business has achieved significant sales success, with up to 30 units sold monthly. - The product is primarily sold through Amazon and has garnered a 4.3 rating on the platform. - The company's brand is protected by multiple invention patents and is a USPTO-registered brand with its own domain. - The manufacturing of the product is outsourced from China, with an average product value of USD 10. - All the employees except the owner are outsourced. - The promoter is based in Colombia while the business is registered in Miami.

Authorized retailer for 40+ renowned brands for occasion dresses for prom, homecoming, and formal dresses. - We make money through online sales on our website, where customers can browse and purchase our products. - Last month's website visitor count was 150,000. - Our AOV is USD 450. - Strong reputation for quality and style. - Opportunity to expand and collaborate with new designers and brands. - Growing demand for special occasion dresses in the market. - Potential to leverage online marketing and social media for increased visibility. - Room for growth through targeted advertising and customer outreach. - Professional marketing agency, charges a standard monthly fee of USD 5,000 for marketing and 5% of sales above USD 100,000 of monthly sales. - Further expanding the brand portfolio by adding new designers and exclusive collections. - Exploring international markets and expanding the customer base globally. - Collaborating with influencers and fashion bloggers to increase brand awareness. - Developing strategic partnerships with event planners, wedding venues, and bridal boutiques for cross-promotion. - Shopify Plus, makes it incredibly easy for a new owner to navigate and work with. - Eligible for Shopify fast, which offers flexible funding of USD 200k, get this fund in one click and pay as you go. To keep the business running smoothly, several key tasks need to be performed regularly: - Inventory management: Our business implements a meticulous system of updating our website daily to reflect the availability of dresses in the designer's inventory. To accomplish this, we utilize the services of a trusted third-party provider specialized in maintaining real-time inventory data. This ensures that our customers have accurate information regarding dress availability, enabling them to make informed purchasing decisions. - Order fulfillment: Processing customer orders, upon receiving customer orders, we promptly transmit the order details, including shipping labels or customer address, to the designer warehouse. - Customer service: Providing excellent customer support, handling inquiries, resolving issues, and ensuring customer satisfaction. - Website maintenance: Regularly updating product listings, adding new arrivals, optimizing the website for smooth navigation, and managing online promotions. - Marketing and promotion: Implementing marketing strategies to increase brand visibility, attract new customers, and retain existing ones. This may involve social media marketing, digital advertising, and collaborations with influencers or fashion bloggers.