Valuation -Buying a Garden Center and inventory software

[Ocean2026]

Two topics.

1 Anyone have any ideas on how a Garden Center should be valued. This one has $313,000 in sales a gross profit of about $120,000 after cost of goods and a profit reported on the owner's Schedule C of $38,000 (not including $9000in salary for owner). They have two other employees who can run the place. The land and bldgs are probably worth $150k + not including equipment etc - Its a turnkey operation with $17k in inventory.

2. Are there good software programs that can do inventory and transfer them to books - any that work with macintosh?