My answer to your question about the 10K is this. What’s the profitability after the figures are normalized? If the previous owner paid himself fairly as an hourly employee, added back in soft costs that he may have written off as a business expense that was really personal. What’s left over as the real profit? Then what you would be purchasing is the goodwill plus any hard costs, record bins, furniture, wall art, whatever. Theoretically, the good will is given a 3,4,5, X multiple. If the goodwill can’t be paid off(as in a small business loan) within 5 years, you are paying too much. This is a very broad generalization but a means to think about revenue stream. Hope it works and send us your stores website please.