its really History that you need to look at.. that being solid history. for example, if an online store is trying to sell, dont just look at the last 3 months of sales.. that could be "fudged"..you need to look atleast 1 year history of continuous growth, or same volume, or trends (for holiday seasons) , as well find out all costs they have been spending, such as adwords, clicks, etc.. and do the math!
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