The business is built on personalized in-store fitting in an extended-size specialty category that mass retailers and online sellers do not serve well. Two of the three stores are long established and together produce roughly four fifths of company revenue. The third opened in 2024 and is still building toward the sales levels of the older two, and it currently carries more rent than the two established stores pay combined. Sales were up at all three locations in the first half of 2026 against the same period in 2025, with second-quarter sales up about 18 percent overall.
Company-wide seller's discretionary earnings were $157,940 in 2025 on the filed federal return. The two established stores on their own are estimated at approximately $201,000 once the third location's current operating drag is set aside, and that third store is offered as a growth position rather than as trailing earnings. The full derivation is in the memorandum.
Each store is run by an on-site manager. The owner handles buying, vendor relationships, banking and financial oversight and is active in the business, so a buyer should plan either to fill that role or to hire for it.
The balance sheet carries no long-term debt and no line of credit. Inventory at cost was $481,202 at the most recent year end and is included in the asking price, subject to a physical count at closing. Furniture, fixtures and equipment carry a net book value of $8,100 and are also included. All three leases are assignable.
There is no e-commerce channel, and more than two decades of customer purchase history built through fitting appointments has never been used for structured marketing. The owner also reports prior DME accreditation and referral relationships with local plastic surgeons, both dormant. Neither is a current revenue line and neither is priced into the asking price.
The founder will provide a two-week transition at no additional cost, with further consulting available by agreement. Financial statements, tax returns and the full add-back detail are available in the data room once an NDA is executed and an introductory call is completed.
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The business is built on personalized in-store fitting in an extended-size specialty category that mass retailers and online sellers do not serve well. Two of the three stores are long established and together produce roughly four fifths of company revenue. The third opened in 2024 and is still building toward the sales levels of the older two, and it currently carries more rent than the two established stores pay combined. Sales were up at all three locations in the first half of 2026 against the same period in 2025, with second-quarter sales up about 18 percent overall.
Company-wide seller's discretionary earnings were $157,940 in 2025 on the filed federal return. The two established stores on their own are estimated at approximately $201,000 once the third location's current operating drag is set aside, and that third store is offered as a growth position rather than as trailing earnings. The full derivation is in the memorandum.
Each store is run by an on-site manager. The owner handles buying, vendor relationships, banking and financial oversight and is active in the business, so a buyer should plan either to fill that role or to hire for it.
The balance sheet carries no long-term debt and no line of credit. Inventory at cost was $481,202 at the most recent year end and is included in the asking price, subject to a physical count at closing. Furniture, fixtures and equipment carry a net book value of $8,100 and are also included. All three leases are assignable.
There is no e-commerce channel, and more than two decades of customer purchase history built through fitting appointments has never been used for structured marketing. The owner also reports prior DME accreditation and referral relationships with local plastic surgeons, both dormant. Neither is a current revenue line and neither is priced into the asking price.
The founder will provide a two-week transition at no additional cost, with further consulting available by agreement. Financial statements, tax returns and the full add-back detail are available in the data room once an NDA is executed and an introductory call is completed.
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