I have been approached by a retail/wholesale coffee roaster who wishes to sell their business. The owners are moving to a different part of the country due to the husband getting a new job. It is a small operation with total sales of $35,000 per year. They have offered all the equipment, inventory, and customers but neither of us know how to put a fair price on the business. Does anyone know how to value a business like this? Is it worth it to buy an established business of should we start off fresh. Thanks.