Which months would you use to price a seasonal nursery?
A fictional nursery earned $96k in 2024 and $104k inredactedIts next January–June statement shows $90k. The two complete years average $100k. Doubling the interim figure would put $180k into the acquisition model.
I’d request monthly results for both prior years and compare this spring with those same six months. Then I’d see what usually happens to payroll, inventory and sales after planting season. What would make you comfortable giving the seller credit for growth before another full year closes?