Start with what creates the order.
Ask why customers buy, how they discover the product and which channels carry the demand. A sales total cannot show the role of repeat purchasing, paid acquisition, seasonality, marketplaces or creator relationships. Each changes the operating work and the evidence a buyer needs to examine.
Trace the route from order to margin.
Review how orders, discounts, returns, payment fees, shipping, stock and fulfilment costs relate to the reported economics. The first task is not to rebuild every account in public; it is to locate the systems that must reconcile during deeper diligence and the assumptions that could change after closing.
Treat suppliers and inventory as decision points.
Supplier terms, product lead times, minimum orders, ageing stock and fulfilment arrangements can determine whether a store is truly transferable. A buyer should understand who owns the relationship, what changes of control may require and how much working attention the inventory cycle needs.
Check the accounts before you depend on them.
Storefronts, marketplaces, processors, advertising accounts and logistics tools may each have transfer rules or replacement steps. A purchase can be attractive while its current account configuration is not portable. Plan that distinction as part of a real transition.
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