Revenue and contribution margin
Reconcile sales by channel, then subtract discounts, refunds, landed COGS, fulfillment, payment fees and variable acquisition cost. This shows whether growth produces cash or simply more activity.
Inventory
Age inventory, verify quantities, identify obsolete SKUs and confirm valuation method. Determine whether inventory is included in enterprise value, purchased separately or adjusted at closing.
Use the live marketplace to compare real listings against the criteria in this guide.
Suppliers and logistics
Review supplier concentration, lead times, quality history, deposits, shipping modes, customs exposure and backup options. Confirm that terms will continue with a new owner.
Marketing
Inspect spend and contribution by channel, creative fatigue, attribution assumptions, branded search and email performance. Separate repeat-customer economics from first-order acquisition economics.
Customers and returns
Review repeat rate, cohort behavior, refunds, chargebacks, support tickets and product-review trends. Customer satisfaction issues often appear before they fully reach the financial statements.
Accounts and transfer
Confirm transferability or continuity for storefronts, marketplaces, ad accounts, domains, payment processors, email tools and supplier accounts.