From: Sylvia Rognstad <[EMAIL PROTECTED]>
Subject: [h-cost] Buying a costume business

I just heard about an opportunity to buy a costume business and recalled that
someone of one of these lists was discussing such a prospect that
came up in >Denver, CO.  I am a costume person, not a business person
and know absolutely
>nothing about such purchases.  I was wondering if anyone has any
knowledge of >costume rental/construction businesses or if anyone here
owns/runs one and >might be able to give me some insight.  All I know
so far is that the owner wants >30 grand for 2000 costumes and
equipment,  I assume.

Sylvia,
The methodology that is normally used for valuing a business is called
Valuation.  There are many books on the shelves in the business
sections of bookstores and biz-schools.  You are looking at a business
that combines elements of the service industry and retail industries.
The inventory sounds like it's primarily comprised of short term
durable goods with a relatively long shelf life.
One very readable book is _The Darkside of Valuation_ which takes the
reader thru a step by step process of valuing Starbucks.  The process
is the same, irregardless of the size of the business. Some things
you'll do:
* You'll evaluate current income & expenses. You look ahead to see
where you can expect sudden or seasonal changes in either and map
these out.
* You evaluate the discounted cash flow the business produces.
* You'll find some comparatives in similar business. While this is
harder with private businesses, some business brokers do maintain
records & certainly keep up with the gossip.
* You'll have to estimate future growth (in part this will be based
on what you think you can accomplish).
Using all of the above you come up with an estimate of the value of this biz.
You might even take this valuation with you to the bank to show asset
value (and to establish the fact that you did carefully consider the
value).  This doc will also help if you need the biz itself as
collateral for any business loan you may want. (That's much better
than offering your house as collateral!)

Of the top of my head, I suspect you should get some experience
running the storefront and keeping the books of this particular shop
to gain some understanding of the business and whether you wish to
purchase it.
Secondly, you should ask the current owner what method s/he/they used
to value the business and evaluation it in against your own work.
Next, in an unrelated comment, you might wish to consider an
assets-only purchase to reduce business risk from any outstanding
warranty, unpaid taxes, loans or debts.  If, on the other hand the
value of leases and other obligations is better than the current
market, then you might want to purchase the whole business.
Your best info will come from key reccurring customers and from any
major suppliers (perhaps that trucking or shipping company).  Make a
point of visiting the major creditors such as banking officer,
landlord(s) and lienholders. You should probably have the seller
introduce you face to face. This should be an overt & aboveboard
investigation not some cheesy TV private eye routine.

Apparently she has done very well in the
business over the years.  Is there any way to find out what her profits
have been?  Can I see her tax records?  You can see I'm very green
about business matters.

If the business is public (which i sincerely doubt) then the records
are public.  If it's privately held, then the only legal way to do it
is to ask nicely.  If she says "no", walk, no run! away from this
"opportunity" with all speed.

...need a lawyer
YES!  but not til after you do the valuation. I suspect this is either
an S-corp or a std corporation.  The lawyer will ensure that all the
things you purchase end up in your possession.

FYI, my MBA is in finance with a valuation emphasis.  I'm happy to
answer questions.
--cin
Cynthia Barnes
[EMAIL PROTECTED]
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