FINANCIAL PERFORMANCE OVERVIEW: This established smoke shop demonstrates strong profitability with annual revenue of $260,000 and net income of $72,000, representing a healthy 27.7% net profit margin - significantly above typical retail margins of 2-6%. The business operates with exceptional cost efficiency, maintaining monthly operating expenses of approximately $15,667 while generating $21,667 in monthly revenue.

OPERATIONAL METRICS: Low overhead structure with monthly rent of $2,300 ($27,600 annually) represents only 10.6% of gross revenue, well below the retail industry benchmark of 15-20%. This favorable rent-to-revenue ratio provides substantial operational leverage and profit protection.

LOCATION ADVANTAGE: Prime positioning on high-traffic Port St. Lucie Boulevard ensures consistent customer flow and visibility. The strategic location in Florida's growing Port St. Lucie market, with population growth exceeding state averages, provides sustainable demand fundamentals.

SCALABILITY INDICATORS: Current owner operates multiple South Florida locations, demonstrating proven business model replicability. Minimal owner involvement (seldom visits) indicates established systems and processes, presenting immediate opportunity for hands-on owner to optimize operations and potentially increase margins.

DUE DILIGENCE HIGHLIGHTS: One year minimum operational history with established customer base and documented financial performance. Business generates consistent cash flow with minimal working capital requirements typical of retail smoke shop operations.

GROWTH OPPORTUNITY: Priced for quick sale with recent $50,000 price reduction, creating immediate equity opportunity. Strong profit margins provide flexibility for marketing investment, inventory expansion, or operational improvements to drive revenue growth above current $260,000 baseline.