Step one: Prepare clean and software-generated financials, no manual statements. The most basic nowadays is using an accounting software. If you are know your way in excel or Google sheet, then you may do it on your own. Accounting ABC is collecting your daily transactions then allocate them under the appropriate chart of account to be able to produce the financial statements: profit and loss , income statement and cash flow. The tax return is also required. Moreover, make sure that your FS are accrual based not cash-based. Know the difference. Step two: Subtract all the transactions that are related to alcohol, spiritual beverages and pork if you sell them. Since we will stop serving them after the acquisition, we want to have an accurate picture of the opening hours and their contribution to the revenue.