Bottom Line: The business partners had a falling out in 2024, which led to mismanagement and overhead imbalances. The owner doesn't have the energy to grow the business and is ready to retire. Selling the business based on assets of $400K worth, brand recognition (over 26 years), and Goodwill. Established in 1998, this is a premier custom and semi‑custom cabinetry manufacturer located in Denver County, Colorado. Known for its craftsmanship, design excellence, and long‑standing partnerships with builders, architects, and designers, the company is well-positioned in both the residential (60%) and commercial (40%) markets with $400K in assets. Skilled team in place with engineers, a designer, a shop foreman, skilled fabricators, and installers. Milestone-based billing, where 65% is charged before manufacturing and procurement, improves cash flow management. Strong relationship with DEN airport general contractors and is one of three approved cabinetry vendors. The new owner can leverage GC relationships to partner on more commercial contracts. 2022: Revenue $1.9M, SDE $321K 2023: Revenue $3.2M, SDE $1.2M 2024: Revenue $2.4M, SDE $68K The business has demonstrated strong revenue growth capacity, generating over $3.2M in 2023 at a 60% gross margin, equating to $1.9M in gross profit and nearly $550k in net income (17% margin). Whileredactedreflects net income loss, these declines were primarily driven by temporary overhead imbalances and non-operational expenses, not a loss of market demand. Why 2023 is Representative of Earning Power? * Revenue surged on the back of successful design + fabrication contracts and demonstrated capacity to perform at scale. * Gross margins hit industry-best levels (60%), showing ability to price and execute profitably. * Overhead was leveraged efficiently, showing how the business can convert growth into meaningful bottom-line profitability. * Normalized SDE of $1.2M in 2023, validating strong cash flow under healthy operations.