BLUE SUMMIT INVESTMENT GROUP

VR & Drone Business Acquisition Due Diligence Packet

Pre-Purchase | In-Person Review | Investment Committee Use
Target Business
Location
Date of Review
Reviewer(s)
Seller / Broker
Asking Price
Purpose: verify revenue, expenses, lease obligations, equipment condition, drone inventory economics, transferability, hidden liabilities, and post-acquisition growth opportunities before an offer is made.

1. BUSINESS & SELLER OVERVIEW

Legal Business Name
DBA / Brand Name
Entity Type
Years in Operation
Owner(s) / Ownership %
Reason for Selling

Seller Interview

Hours owner works weekly
Business operates without owner?
Time business has been for sale
Previous offers received
Seller financing available
Transition support offered

Why is the seller leaving now?

Biggest operating challenge

What would the seller improve first if keeping the business?

2. LEGAL, LICENSES & OWNERSHIP

Liens, lawsuits, judgments, debts, or excluded assets

3. FINANCIAL VERIFICATION

Monthly Revenue Reconciliation

MonthPOS SalesBank DepositsVarianceNotes
January
February
March
April
May
June
July
August
September
October
November
December
Average Monthly Revenue
Average Daily Revenue
Average Ticket
Average Rides Per Day
Best Month
Worst Month

Variance explanation: cash not deposited, owner withdrawals, refunds, chargebacks, merchant fees, or other

4. REVENUE STREAM ANALYSIS

Revenue StreamCurrently Offered% of SalesAvg. Monthly RevenueGross MarginVerified
VR Motion Rides☐ Yes ☐ No$%
Other VR Experiences☐ Yes ☐ No$%
Drone Sales☐ Yes ☐ No$%
Drone Accessories☐ Yes ☐ No$%
Drone Repairs / Service☐ Yes ☐ No$%
VR Headset Sales☐ Yes ☐ No$%
Parties / Group Events☐ Yes ☐ No$%
Other☐ Yes ☐ No$%

5. MONTHLY EXPENSES

ExpenseMonthly AmountVerified FromNotes
Base Rent
CAM Charges
Payroll
Insurance
Internet
Software / POS
Merchant Fees
Utilities
Maintenance & Repairs
Cleaning Supplies
Marketing
Franchise / Royalty Fees
Other
Total Monthly Expenses
Estimated Monthly Cash Flow
Owner Add-Backs

6. LEASE & MALL REQUIREMENTS

Base Rent
CAM
Total Occupancy Cost
Lease Start
Lease End
Security Deposit

Lease escalations, transfer fees, insurance requirements, mall rules, and other obligations

7. CUSTOMER TRAFFIC OBSERVATION

Observation Start
Observation End
Day / Date
Walk-By Traffic
People Who Stopped
Purchases / Rides

Traffic quality, nearby anchors, customer mix, peak times, and conversion observations

8. VR EQUIPMENT INSPECTION

ItemManufacturer / ModelSerial #ConditionLast ServiceIncluded
Motion Ride #1
Motion Ride #2
VR Headsets
Controllers
TV / Display
POS Hardware

Known defects, downtime, repairs, warranty, service contacts, and replacement cost

9. DRONE SALES, COST & MARGIN ANALYSIS

Record actual seller cost, current selling price, current market price, and margin. Verify with invoices, supplier portals, or POS reports whenever possible.
Brand / ModelQtySeller Cost EachCurrent Sale PriceGross Profit EachMargin %Included?
$$$%☐ Yes ☐ No
$$$%☐ Yes ☐ No
$$$%☐ Yes ☐ No
$$$%☐ Yes ☐ No
$$$%☐ Yes ☐ No
$$$%☐ Yes ☐ No
$$$%☐ Yes ☐ No
$$$%☐ Yes ☐ No
Total Drone Inventory at Cost
Total Drone Retail Value
Expected Gross Profit

Drone Supplier & Operations

Primary Supplier(s)
Dealer / Wholesale Account Transferable?
Authorized Dealer?
Warranty / Return Responsibility
Average Monthly Drone Units Sold
Average Monthly Drone Gross Profit

10. DRONE ACCESSORIES & SERVICE REVENUE

Item / ServiceQty / VolumeUnit CostSale PriceMarginIncluded
Batteries$$%
Controllers$$%
Propellers$$%
Chargers$$%
Cases$$%
Repairs$$%
Training / Setup$$%
Other$$%

11. ASSETS INCLUDED VERIFICATION

AssetQtyOwned / Financed / ConsignedConditionFair ValueIncluded
VR Motion Rides$
VR Headsets$
Drones$
Drone Accessories$
POS / Payment Hardware$
TVs / Displays$
Furniture / Fixtures$
Spare Parts / Tools$
Website / Domain$
Social Media Accounts$
Customer Database$
Brand / Franchise Rights$

Assets pictured or observed but not included in the listing

Excluded, financed, leased, or consigned assets

12. SYSTEMS, STAFF & OPERATIONS

POS System
VR Software Platform
Number of Employees
Monthly Payroll
Who Opens / Closes?
Who Maintains Equipment?

Daily opening, closing, sanitation, safety, maintenance, and cash-control process

13. HIDDEN REVENUE OPPORTUNITIES

OpportunityCurrently Offered?Startup CostMonthly Revenue PotentialPriority
Third VR Ride / Attraction$$
Birthday Party Packages$$
Corporate / Team Events$$
School / Church Group Packages$$
Membership / Loyalty Program$$
Drone Training Classes$$
Drone Setup / Registration Assistance$$
Drone Rentals$$
Drone Repair / Calibration$$
Accessories / Upsells$$
Online Sales$$
Mall Promotions / Partnerships$$

Value-Creation Questions

What products or services do customers ask for that are not currently offered?

What produces the highest gross profit?

What sells fastest?

What could be added for less than $5,000?

What could increase revenue without increasing rent?

14. RED FLAGS & DEAL KILLERS

Critical concerns

15. ACQUISITION SCORECARD

CategoryMaximumScore
Revenue Verification20
Cash Flow & Margins15
Lease & Location10
VR Equipment Condition15
Drone Inventory Economics10
Operations & Staff10
Transferability5
Growth Opportunities10
Seller Cooperation5
Total Investment Score______ / 100

16. VALUATION & CAPITAL REQUIREMENTS

ComponentEstimated Value / CostNotes
VR Equipment Fair Market Value$
Drone Inventory at Cost$
Other Inventory / Assets$
Verified Annual Cash Flow$
Working Capital Needed$
Immediate Repairs / Improvements$
Lease Deposit / Transfer Costs$
Total Capital Required at Closing$
Asking Price
Recommended Offer
Maximum Purchase Price

17. 100-DAY VALUE CREATION PLAN

PriorityActionOwnerCostTarget CompletionExpected Impact
$
$
$
$
$
$
$

18. FINAL RECOMMENDATION

Investment Committee Rationale

Reviewer Signature
Date