Do footfall and gross margin support rent and staffing throughout the year?
Compare sales, gross margin, footfall, conversion, stock turn and staffing by month and location. Identify markdowns, shrinkage and owner labour hidden in reported profit.
How much inventory is current, owned and saleable at normal margin?
Review lease assignment, permitted use, rent steps, inventory count and ageing, supplier terms, till controls, licences, fixtures and voucher liabilities.
Would customer demand persist at this location under a new owner?
A weak lease, declining footfall, obsolete stock and customer loyalty to the current owner can make historic turnover difficult to repeat.
How will stock, vouchers and cash controls be reconciled at completion?
Transfer stock, tills, staff, suppliers, vouchers, online profiles and regular-customer communication with a verified cut-off inventory.