How do I check a tanning salon’s sales before I buy it?

A single yearly sales figure hides almost everything a tanning buyer needs to know. Two salons can report the same total and be very different businesses, one built on loyal members and the other on walk-ins who drift away when the weather turns. Ask for the sales broken down, and ask for them month by month.

The mix of memberships, packages and visits

Ask for revenue split by how clients pay: monthly memberships, bundles of sessions, and single visits. Members give steadier income, but packages paid up front may include sessions not yet used. Compare the mix across the last few years to see whether it is shifting. Ask your accountant how the seller records money received for sessions still to come.

Seasons, renewals and churn

Tanning sales usually move with the calendar, so look at every month side by side. Then look at memberships that renew automatically: how many clients joined, how many stayed and how many cancelled. A salon that gains members only to lose them soon after is working harder than the headline suggests.

Retail and the owner’s part in it

Lotions and accessories can add steady sales, but check the margin and the stock on hand. Then ask how much of the trade follows the owner. If clients come because of one person at the front desk, find out whether that person is staying and what they would say to regulars about the change.

• Monthly sales for at least the last few years, by category.
• A list of active memberships with start dates, and any cancellations.
• Records of unused packages and gift sales.
• Retail sales and the stock you would buy.