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.

The company manufactures and sells Indo-western girls' wear for little girls through retail and online stores. - The company offers casual, formal, and festive readymade girls' wear for ages 1 to 12 years. - We provide an excellent opportunity for the acquisition and expansion of a well-established, profitable business platform. - The company has a strong market position, a loyal customer base, a proven track record, and immense potential for phenomenal growth in the future. - The owner has 30 years of experience in the industry. - The company holds necessary licenses, including TM and GST. - Our sales split is 80% retail and 20% online. - We have a manufacturing capacity of 500 units per month, currently operating at 50% utilization. - The company employs contract workers based on requirements.

The company is a D2C brand engaged in the manufacturing and retailing of health supplements. - Our top-selling categories for supplements include stress, anger, mood swings, sleep, and focus. - Manufacturing is outsourced and carried out on a demand-driven basis. - Our product formulations are developed by partners who also supply to well-known brands like Emcure, Tata 1mg, and Nutriva. - We work with over four vendors who assist with manufacturing, labeling, bottling, and packaging. - We sell approximately 40 SKUs every month, primarily through online platforms such as Amazon, Flipkart, Meesho, and Tata 1mg. - A new investor can capitalize on growth opportunities by forming partnerships with doctors to boost sales. - The company is registered as an LLP and holds a valid GST registration and FSSAI license.

Opportunity to own a non-operational clothing eCommerce business in Surat, exclusively dealing in premium Supima t-shirts for men and women. - The apparel venture boasts a fully integrated online presence with eCommerce capabilities, including a fully developed website and robust social media channels. - The business operated only for 2 months, presenting an untapped potential market for high-quality Supima t-shirts, with the groundwork already established. - Future growth can be accelerated by completing registration with leading online marketplaces such as Nykaa and Myntra. - The sale includes an existing inventory of Supima t-shirts, necessary packaging materials, a functional website, and active social media accounts, making it a turnkey opportunity for interested buyers. - Benefit from low initial operational costs with a contract vendor already established for manufacturing and procurement of materials. - Ideal for entrepreneurs looking to delve into the apparel and eCommerce sectors with minimal setup time, thanks to a strategic location in Surat, a hub for textile production. - The current proprietor is selling due to relocation abroad, paving the way for a seamless transition to new ownership without any operational disruption.

Operates as a franchise specializing in high-quality men’s wear. - Products are sourced directly from the brand's dedicated manufacturing facility. - Focuses solely on retail operations, catering exclusively to walk-in customers. - Strategically located in a prime area, ensuring consistent foot traffic and visibility. - Handles an average daily customer base of approximately 120 individuals. - Fully compliant with all business regulations, including necessary licenses such as GST registration. - Operates under a franchise agreement with no ongoing royalty obligations. - The initial franchise fee has already been paid, ensuring smooth and uninterrupted operations. - Aims to deliver exceptional service and high-quality products to meet customer expectations. - Since the operations were only recently started, we are currently operating at break even and expect to be profitable soon.

Well-maintained QSR business with 2 franchises running at the same location in Balewadi, Pune, operational for 1 year. - There are two restaurants under one roof, one is a pizza brand while the other is a burgers and coffee brand. - The business totally generates a total monthly revenue of UNR 22-23 lakh with average monthly expenses ranging between 11 lakh. - Pizza brand brings in INR 15 lakh of revenue while the burger brand gets in about INR 6-7 lakh. - The buyer will have to continue paying a 6% royalty on sales for the pizza brand and 4% for the burger brand. - It occupies a 2,000 sqft rented property with a monthly rent of INR 3 lakh. - The establishment has a team of 15 employees and operates under franchise affiliations. - The business does not hold specific certifications or licenses except GST and FSSAI. - This running setup is an attractive opportunity for acquiring a functioning restaurant with established revenue streams. - We are an audited partnership firm and the buyer can view the audited accounts as well.

Dino-themed North Indian restaurant for sale – Fully equipped & ready for franchise expansion. Concept & design: - Fully themed dino concept restaurant – eye-catching, family-friendly setup. - Includes life-size dinosaur models – great for ambiance & social media buzz. - Comes with a dino costume – perfect for live dino shows and events. Equipment & furnishings: - Fully equipped kitchen setup – ready to operate immediately. - Includes all sofas, tables, air-conditioning units, lighting, and decor. - POS system included – manage sales and inventory smoothly. Brand & online presence: - Comes with active social media channels (Malaysia-based) with solid follower base. - Trademarked logo included: secure and own the brand. - Professional website included: online-ready presence from day one. Business potential: - Buyer can continue operations at the current premises. Or relocate and operate in another state or country. They also have opportunity to expand the business by introducing franchisees, offering potential for growth and wider market reach. - Perfect for entrepreneurs looking to scale a unique concept. Selling price: MYR 350,000 – includes all the equipment with licenses and registrations. Support will be provided. price negotiable for serous buyers. - The business has the potential to generate MYR 200K in monthly sales if relocated to another state or country, as the concept of a dinosaur-themed restaurant is a huge success. - As the first of its kind in Asia, the restaurant has received excellent customer feedback, although the current location has been a limiting factor. This is why we encourage the new buyer to take over the assets and expand to a new location. - The restaurant has a seating capacity of 70 and primarily generates sales through dine-ins, with additional orders through online delivery platforms such as Grab. The buyer can also change the cuisine if needed. - The business averages 50-100 orders per day, with higher demand at weekends.

The business comprises a 32,000 sq m land and a 13,000 sq m building area in Sinburi. - It has been non-operational for the past 3 years and hence there is no run rate sales mentioned. - The business holds a factory license, a Board of Investment (BOI) license, and physical and corporate privileges, making it an attractive opportunity for a wide range of industrial ventures. - With a loss carried forward worth THB 50 million for tax deduction, potential investors can benefit from the tax advantages associated with this loss. - The property, well-kept with regular spending on maintenance, is valued at 20 million for the land and 80 million for the factory builidng, making it a valuable investment opportunity. - The location enjoys a good neighborhood for sourcing raw materials, which is particularly advantageous for potential insulator manufacturing ventures. - The business has previously been involved in a joint venture between two major companies, resulting in high reported revenues. - The property had the power to source raw materials at a very low cost, adding to its potential appeal for future industrial operations.

This Hyderabad-based music academy operates as a franchise of a reputed national brand, offering high-quality training in piano, guitar, keyboard, vocals (Carnatic & Hindustani), and drums. - With over 230+ enrollments, the academy caters to a broad age range (4 to 50+ years). - The academy’s primary revenue stream comes from subscription-based music classes, with flexible payment options monthly, quarterly, half-yearly, and annually. - Additional income is generated through the sale of musical instruments and books, and students are supported in preparing for globally recognized music certifications, conducted conveniently through an exclusive brand partnership. - Operations are fully compliant, holding GST and Trade License. - The academy is staffed and fully equipped, offering a turnkey opportunity for investors. - A 20% royalty on tuition revenue is paid monthly to the franchisor, ensuring continued brand and operational support. - The academy emphasizes student engagement through regular performances, assessments, internal competitions, and recognition programs. With a strong online community of 2,000+, positive student feedback, and a well-structured curriculum.

Here are the key highlights of the business: 1. Client base: Wonder Herbals has a loyal customer base of over 100,000+ clients across Telangana and Andhra Pradesh, with a strong presence in local communities and online sales. 2. Product range: Over 200 successful Ayurvedic health and beauty products, catering to a wide range of wellness needs including skincare, hair care, immunity, and digestive health. 3. Revenue model: The business operates on a retail and e-commerce model. Revenue is generated through direct sales from the AS Rao Nagar store and online sales, which have been the focus post-pandemic. 4. Promoter experience: The business was founded by an experienced promoter with 15+ years in the Ayurvedic health and beauty sector, establishing a well-regarded brand with deep product expertise. 5. Business relationships: Strong relationships with suppliers, distributors, and manufacturing partners, ensuring reliable sourcing of high-quality Ayurvedic ingredients and streamlined production. 6. Awards & recognition: Wonder Herbals has received local recognition for its contribution to Ayurvedic wellness and has built a reputation for delivering effective, natural products. These highlights make our company a highly attractive and scalable business opportunity for someone looking to grow in the Ayurveda market.

Pune-based DIPP-approved startup jointly developed innovative patented product in collaboration with DRDO. -The company is incubated under the MeiTy startup program and has obtained a government grant from MeiTy. -The product is indigenously developed and the only made-in-India product in this category. -We have obtained a technology license from DRDO for manufacturing, sales, and further development for a period of 10 years on a renewable basis. -Potential customers include Indian Army, State Police forces, CRPF, SPG, ATS, and various government and private security agencies. -More than 5,000 tests have been conducted on the product. -The product has undergone field trials with the Indian Army, Telangana State Police, Maharashtra ATS, J&K State Police, and CRPF. -Indian Army has reviewed the product extensively and raised an RFP with an initial order value of up to INR 40 lakhs as a pilot project with subsequent bigger orders post-initial usage. -Promoters have more than 25 years of experience in the domain of electronics, computers, and mechanical engineering. -The company was not operational for 1.5 years due to Covid and subsequent semiconductor unavailability issues. -The business has the potential to resume once semiconductor availability normalizes. -All vendors for raw materials have been identified and engaged at various levels. -Relevant manufacturing tools, including dies and mold, are available for mass production. -Technical collateral, including product manuals, are ready. -Sales and marketing collateral are ready, including brochures, online videos, and presentations. -GeM portal registration for the product is done. -Next stage development plan is in place.