Businesses for Sale

The business is seasonal. During the low season (winters) we generate EUR 5-7k monthly but during summer we generate over 7-10k monthly. - The guesthouse has 6 rooms. - We are on a platform like booking. com and we receive around 30 bookings through the portals monthly during summer. - During the season time our guesthouse will be fully occupied. - Also have a kitchen but it is used by the staff. We do not provide food for the guests.

Women's apparel store that receives around 7-8 walk-ins daily. - The business receives around 100+ orders in a month. - The sales of the business more than double during wedding seasons and festival times. - There are 2 shareholders in the business with a shareholding of 50-50. - The sales of the business have dropped because we are not able to focus on it due to personal circumstances.

Women's apparel store that receives around 7-8 walk-ins daily. - The business receives around 100+ orders in a month. - The sales of the business more than double during wedding seasons and festival times. - There are 2 shareholders in the business with a shareholding of 50-50. - The sales of the business have dropped because we are not able to focus on it due to personal circumstances.

Currently, there are 410 students registered. - It is a state syllabus school. - We provide extracurricular activities like sports and dance. - There is a huge-playing area in front of the school to conduct sports. - We have 18 employees (17 teaching staff and 1 non-teaching staff)

Present walk-ins are 200-250 members per month, walk-ins are increasing compared to last 3 months. - Franchise of a reputed brand. - We pay INR 12K monthly royalty to the brand. - Facility has 4 hair stations, pedicure and manicure stations, a reception area, washroom, and a massage room.

Coaching centre offering IIT-JEE and NEET foundation courses for both 10th, +1, and +2 students. - We enrolled around 120 students for our classes last academic year. - The cost for 10th students is INR 30k for these foundation courses and the cost for +1 and +2 students is INR 50k. - We have 7-8 teachers but none of them is full time and all the employees who work with us are part-time. - The business has not started enrolling students for this academic year because we are looking to sell.

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 have around 300+ families who are our regular customers for their monthly grocery requirements. - Successfully running for the last 4 years with good market domination. - The business has around 40 suppliers. - We receive around 100-200 customers on a daily basis. - The average ticket size is INR 150.

• Bed & breakfast property located in Bangalore, India with 10 rooms and listed on Airbnb and TripAdvisor. • Trip Advisor awards: 5 times and Airbnb super host (3 Years). • 100% booking rate and guests include backpackers, corporate, international students, and co-working startups, as well as sightseeing. • Products & services include Bed & Breakfast for travellers, corporates and students, 1 maid Room with a separate washroom, 2 living rooms, 03 kitchens, 2 dining halls, 1 common washroom.

Commercial, industrial spaces that can generate very high returns located in commercial spots. - This space will be suitable for hotels / malls / hospitals / showrooms / service centres / call centres / manufacturing industries / cold storage / warehouses / terminals / educational institutes. - The land on which the building is being built is 15,500 sqft. 7,500 sqft of land space will be utilised to construct this commercial building. 4k sqft of construction has been completed and the rest is being completed. - Almost 50% of the construction of this complex is completed. - The commercial space will have ground + 2 storeys. - The business is registered in Bangalore, but the property for sale is located in Goa.