Commercial HVAC & Refrigeration Repair — Cape Cod & South Shore, MA Asking price: $950,000 plus inventory at cost (approximately $20,000). Asset sale; real property excluded. Established commercial HVAC and refrigeration contractor serving businesses and municipal facilities across Cape Cod and the South Shore. Revenue of $734,000 and seller's discretionary earnings of $428,000 over the last twelve months ended August 2026, up from $680,000 and $377,000 in FY2025 and $435,000 and $253,000 in FY2024. Earnings have grown faster than revenue in every period. Gross margin recovered to 76% in 2026 as the work mix returned to service. Thirty-nine active service relationships plus one municipal maintenance contract. The largest customer is 13% of revenue and the top three together are 30%, which is unusually diversified at this size. Roughly 30% of revenue comes from off-Cape accounts in the Plymouth area. Demand is non-discretionary: a failed walk-in cooler or cooling system in a seasonal resort economy is an emergency call, not a bid request. The business is debt-free with no accounts payable and no receivables to chase. Advertising was under $2,000 in FY2025, and all growth has come through referral. Financial statements reconcile to the filed 2025 Form 1120-S. The service vehicle, approximately $22,000 of specialty tools, and inventory convey. The buyer or their organization must hold a Massachusetts Refrigeration Technician license. The owner will support a structured technical and customer transition. The business operates from the owners' home workshop, which is not part of the transaction; the owners are open to discussing a separate sale or lease. Growth levers identified by ownership and not yet executed: converting the 38 unwritten relationships into written preventative-maintenance agreements, adding a second technician and truck, expanding installation capacity, and pursuing additional municipal contracts. NDA required. Contact Nova Exit Partners.