Escape Room Acquisition & Valuation Summary.xlsx

	A	B	C
1	Escape Room Acquisition & Valuation Summary
2	Marcelo Morales - Encrypted Escape/ Captured LV
3	Every item either increases or decreases risk. Risk determines the multiple. Lower risk = higher value.
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5	Category	Grade	Final Modifier
6	Financial Strength		-
7	Team & Leadership		-
8	Systems & Operations		-
9	Location & Market		-
10	Product & Game Experience		-
11	Intangibles & Scalability		-
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13	Multiplier Adjustment	Value	Notes
14	Raw Modifier	-	Sum of six capped category modifiers
15	Recommended Modifier	-	Automatically capped to -40% / +30%
16	Selected Final Modifier	-	Override if judgment warrants
17	Base Multiple	2.50x	User input / market starting point
18	Final Adjusted Multiple	2.50x	Base multiple × (1 + selected modifier)
19	Normalized EBITDA / SDE	-	Normalized earnings after replacing owner labor
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21	Indicated Business Value	-
22	Additional Investment Required	-
23	Total Capital at Risk	-
24	Expected Avg Annual EBITDA	-
25	Estimated Payback (Years)	0.0
26	Estimated Annual ROI	0.0%
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28	FINAL DECISION
29	Decision	CONTINUE DUE DILIGENCE
30	My Maximum Offer	-
31	Overall Business Grade
32	Selected Final Multiplier	2.50x
33	Why?
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35	Core Buyer Questions
36	Am I seeing the full financial picture?
37	If I buy it tomorrow, will the cash flow continue?
38	Am I buying a business or buying a job?
39	What happens if the owner or manager disappears?
40	Is this the right place at the right time?
41	Would I drive 30 minutes to play here?
42	Does the market know and trust this business?
43	Can the business be replicated and scaled?
44	How much capital must I invest after purchase?
45	Would I still buy it if I were not emotionally excited about the games, building or location?
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