As of March 01, 2026 · Based on 19 months of financial data (Aug 2024 – Feb 2026)
| Metric | Value | Notes |
|---|---|---|
| TTM Revenue | $1,223,328.68 | Income_Statement.csv → TOTAL REVENUE, last 12 months sum |
| TTM Gross Profit | $416,301.44 | Income_Statement.csv → GROSS PROFIT, last 12 months sum | margin = Gross ÷ Revenue |
| TTM Net Income | $125,716.77 | Income_Statement.csv → NET INCOME, last 12 months sum | net margin = Net ÷ Revenue |
| TTM Cash from Operations | $152,993.54 | Cash_Flow_Statement.csv → NET CASH FROM OPERATING ACTIVITIES, last 12 months sum |
| Last 3-Mo Avg Net Income | $5,741.04 | Income_Statement.csv → NET INCOME, avg of last 3 months (Dec 2025 / Jan 2026 / Feb 2026) |
| Cash on Hand | $231,407.38 | Balance_Sheet_Restated.csv → Cash and Cash Equivalents, Feb 2026 (latest month) |
| Total Equity (Net Worth) | $304,923.57 | Balance_Sheet_Restated.csv → TOTAL EQUITY, Feb 2026 = Owner's Capital + Retained Earnings |
| Hotspot Revenue Trend | +$1,396.55/month | Hotspot_POS_System.csv → gross_sales grouped by month; slope = np.polyfit linear regression over all months |
| Retail Revenue Trend | +$58.91/month | Retail_POS_System.csv → net_sales grouped by month; slope = np.polyfit linear regression over all months |
| Cash Control Health | 93.9% | Daily_Deposit_Log.csv → over_short column | formula: (total days − shortage days) ÷ total days × 100 | 35 shortage days (over_short < 0) out of 577 total days |
| Shrinkage Loss (SP) | $22,415.00 | Sum of loss_sp TOTAL rows: Retail ($0) + Hotspot ($17,260) + Lottery ($5,155) from Inventory Reconciliation CSVs in outputs folder |
| Avg Monthly Payroll | $21,289.77 | Payroll_Records.csv → gross_pay + benefits + payroll_tax summed per day, grouped by month, then averaged across all months | ~5 unique employees/month |
| Monthly Rent | $2,500.00 | Rent_Invoices.csv → monthly_rent_amount column, first row (fixed flat rate, same every month) |
| Avg Monthly Utilities | $927.75 | Utility_Bills.csv → amount grouped by month then averaged (absolute value; original values stored as negative) |
| Metric | Value | Notes |
|---|---|---|
| Seller's Discretionary Earnings (SDE) | $177,716.77 | Formula: TTM Net Income ($125,716.77) + TTM Owner Withdrawals added back ($52,000.00) | Withdrawals from Cash_Flow_Statement.csv → Owner Withdrawals, last 12 months sum (abs value) |
| Valuation — SDE 2.0x (Low) | $355,433.54 | Formula: SDE ($177,716.77) × 2.0 | Conservative floor for small retail businesses |
| Valuation — SDE 2.5x (Mid) | $444,291.92 | Formula: SDE × 2.5 | Typical multiple for retail/service businesses with stable revenue |
| Valuation — SDE 3.0x (High) | $533,150.31 | Formula: SDE × 3.0 | Premium multiple for clean books, growing revenue, low debt |
| Valuation — Asset-Based | $473,424.57 | Formula: Total Assets ($479,276.71) − Total Liabilities ($5,852.14) | Source: Balance_Sheet_Restated.csv, Feb 2026 |
| Valuation — Revenue 0.5x | $611,664.34 | Formula: TTM Revenue ($1,223,328.68) × 0.5 | Sanity-check method; typical range 0.3x–0.7x for small retail |
| ── RECOMMENDED ASKING RANGE ── | $444,292 – $533,150 | Formula: low = max(SDE×2.5, Asset×0.9) = $444,292 | high = max(SDE×3.0, Asset) = $533,150 | Asset-based dominates here because Balance Sheet is strong |
| Buyer Gets: Cash | $231,407.38 | Balance_Sheet_Restated.csv → Cash and Cash Equivalents, Feb 2026 |
| Buyer Gets: Inventory | $6,213.00 | Balance_Sheet_Restated.csv → Hotspot Voucher Inventory ($6,213.00) + Retail Merchandise Inventory ($0.00), Feb 2026, at cost |
| Buyer Gets: Total Tangibles | $237,620.38 | Formula: Cash ($231,407.38) + Inventory ($6,213.00) |
| Shrinkage to Disclose | $22,415.00 | Sum of loss_sp TOTAL rows: Retail ($0) + Hotspot ($17,260) + Lottery ($5,155) from Inventory Reconciliation CSVs — already restated in Balance Sheet |
| Metric | Value | Notes |
|---|---|---|
| Safety Reserve | $66,957.92 | Formula: Avg monthly OpEx ($22,319.31) × 3 months | Source: Income_Statement.csv → TOTAL OPERATING EXPENSES, all-months average |
| Available Cash | $164,449.46 | Formula: Cash on Hand ($231,407.38) − Safety Reserve ($66,957.92) |
| Startup Cost (Loc 2) | $150,000.00 | Assumption constant in Block 1 (EXPANSION_STARTUP_COST) — covers fit-out, licenses, equipment. Edit in Block 1 if you have a real quote. |
| Inventory Needed (Loc 2) | $295,000.00 | Assumption constant in Block 1 (EXPANSION_INVENTORY_NEEDED) — set at ~50% of current inventory book value ($6,213.00). Edit in Block 1. |
| Total Capital Needed | $445,000.00 | Formula: Startup Cost ($150,000.00) + Inventory Needed ($295,000.00) |
| Self-Fund Possible? | NO ⚠ | Test: Available Cash ($164,449.46) ≥ Total Capital Needed ($445,000.00) → FAIL |
| Self-Fund Gap | $280,550.54 | Formula: max(0, Total Capital Needed − Available Cash) = max(0, $445,000.00 − $164,449.46) |
| Months to Accumulate Gap | 22.0 | Formula: Self-Fund Gap ($280,550.54) ÷ Avg monthly net CF from ops ($12,749.46) | Based on TTM average monthly cash generation |
| ── LOAN OPTION ── | ||
| Loan Amount | $200,000.00 | Assumption constant in Block 1 (LOAN_AMOUNT). Edit if applying for a different amount. |
| Monthly Payment | $3,960.24 | Formula: standard amortization = P × [r(1+r)^n] ÷ [(1+r)^n − 1] | P=$200,000, r=0.00583/month, n=60 months |
| DSCR | 2.65x | Formula: (TTM Operating Income ÷ 12) ÷ Monthly Loan Payment = ($125,716.77 ÷ 12) ÷ $3,960.24 | ≥1.25x = lender will typically approve |
| Loan Feasible? | YES ✅ | Test: DSCR (2.65x) ≥ 1.25x threshold → PASS |
| ── LOCATION 2 PROJECTIONS ── | ||
| Loc2 Monthly Revenue (est) | $61,166.43 | Formula: (TTM Revenue ÷ 12) × ramp rate = ($1,223,328.68 ÷ 12) × 60% | Ramp rate set in Block 1 (EXPANSION_REVENUE_RAMP) |
| Loc2 Monthly Gross Profit | $20,815.07 | Formula: Loc2 Monthly Revenue × Gross Margin % = $61,166.43 × 34.0% | Gross margin from TTM Income Statement |
| Loc2 Additional Fixed Costs | $18,817.00 | Formula: Rent ($2,500) + Payroll ($15,000) + Utilities ($900) + Insurance ($417) | All assumption constants in Block 1 |
| Loc2 Estimated Monthly Net | $1,998.07 | Formula: Loc2 Gross Profit ($20,815.07) − Loc2 Fixed Costs ($18,817.00) | Does NOT include loan payments |
| Break-Even (months) | 75.1 | Formula: Startup Cost ($150,000.00) ÷ Loc2 Monthly Net ($1,998.07) | Months until Location 2 recoups its own startup cost |
| Combined Annual Net (est) | $102,170.76 | Formula: (Loc1 monthly net + Loc2 monthly net − loan payment) × 12 | Loc1 avg = $10,476.40/mo, Loc2 est = $1,998.07/mo, loan pmt = $3,960.24 |