From Portland Business Brokers Group.
Break out the ways coffee reaches the customer
Wholesale accounts, subscriptions, online orders and a cafe can have very different margins. Present them separately before combining them into a company total.
For wholesale revenue, show order frequency and how long accounts have stayed. Distinguish a recurring purchase pattern from a written minimum purchase commitment.
Can the next owner repeat the cup?
Document roast profiles, equipment settings and quality routines. A production team with clear responsibilities gives a buyer more confidence than a promise that you can explain everything later.
- List roaster capacity and the actual weekly production schedule.
- Explain green coffee sourcing, payment terms and storage.
- Separate leased equipment from equipment owned outright.
- Record who manages key accounts and equipment servicing.
Explain what the earnings include
Owner compensation, cafe labor and delivery costs should not disappear from the story. A replacement for the work you do may be a real ongoing expense.
Prepare support for every proposed addback. Personal draws are not automatically an extra profit item, and borrowed money is not operating income.
Protect continuity while exploring a sale
A buyer should learn about the business through a staged process. Discuss when customer names, recipes and supplier terms will be shared, and who can see them.