I have been working on purchasing a E-commerce business over the last 5 months. I had an LOI accepted in September and have been negotiating the contract since. Now, the contract is ready to sign, but the Q4 financials came back very weak. In 2021 they finished the calendar year doing $3.4MM in revenue doing $1.2MM in Q4###-###-#### finished at $2.1MM with Q4 pulling $540K. I am working on receiving a better answer from the seller on why this has happened. In general, I would like to ask, is it worth me proceeding with this business with my EBITA $120k less? Assuming I can drop my purchase price, do I want to take over a declining business?