Two years in, this thing is working.

Year one we did $266,529. Last year we crossed $354,070 — 33% growth — and Seller's Discretionary Earnings turned positive. Both years are on filed federal tax returns, so there's nothing to take on faith here.

The facility runs four regulation indoor pickleball courts with professional lighting, surfaces, and nets. Year-round play, no weather issues. Courts are busiest evenings and weekends, which means the daytime calendar is wide open. Beginner clinics, corporate events, private lessons, league expansion — whoever buys this has a clear first move that doesn't require building anything new.

We also run Arkansas's only dedicated pickleball pro shop, stocked with roughly $62,000 in inventory — paddles, balls, apparel, bags, accessories from the brands people actually ask for. The shop and the courts feed each other. More court traffic means more pro shop sales, and the pro shop pulls buyers from across the state who wouldn't otherwise find us. No competitor in Arkansas has both under one roof.

A $10,000 annual sponsorship contract transfers at closing, paid semi-annually, renewable. There are additional sponsor relationships in place with room to grow as the business gets more visible.

Two leases transfer with 5+ years remaining. The court lease is a fixed monthly number. The pro shop lease runs at 10% of monthly sales — so if a slow month hits, your rent adjusts with it. The landlord knows the sale is coming and is cooperative on assignment to a qualified buyer.

All equipment and fixtures are on IRS depreciation schedules at $97,392. Inventory transfers at cost. Branding, social accounts, customer database, vendor relationships, sponsorship contracts, and operating systems all come with it. I'll stay on for up to 45 days to make sure the handoff actually sticks — vendors, sponsors, staff, the works.

Pickleball participation is up 223% since 2020. Nationally there's one court for every 70 players. ESPN and CBS Sports have broadcast deals. The growth isn't hypothetical — it's showing up in our numbers.

A full CIM with two years of verified financials, SDE addback analysis, asset inventory, and lease details is available after NDA. Proof of funds or lender pre-qualification required before financial disclosure.