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Cocoanut Row
  • Kind Pen Data Room

PURPOSE

To make you want to acquire the Kind Pen!

BACKGROUND

Founded in Q4 of 2013 in the heart of New Jersey, The Kind Group / Kind Pen emerged from a shared passion for revolutionizing the smoking industry.


What started as a humble vision has blossomed into a leading manufacturer of dry herb vaporizers, vape pens, glass, and smoking accessories.


In 12-years, The Kind Group has achieved in excess of $43.4M+ in sales, $14.5M+ in gross profits, and $2.6M in EBITDA.

THE DEAL

ASSET ACQUISITION

Kind Pen - CocoanutRow.com

$0

NO DEBT OR LIABILITIES OF ANY KIND

INVENTORY

Kind Pen - CocoanutRow.com

RECEIVABLES

Kind Pen - CocoanutRow.com

ECOMMERCE SITE

Kind Pen - CocoanutRow.com

TRADEMARKS

Kind Pen - CocoanutRow.com

OTHER BRAND ASSETS

Kind Pen - CocoanutRow.com

KIND PEN
WAREHOUSE TOUR

CHATGPT VALUATION ANALYSIS

$0 - The deal will likely be structured as an asset purchase. That said, The Kind Group has no debt, liabilities, or litigation at the current time.

$800,000 - Please see the above video and email us @ info @ CocoanutRow . com with questions.

Valuation of Accounts Receivable - Fair value estimate = ~$139,000

1. Overview of Receivables

  • Total receivables (gross): $412,877
  • Aging profile:
    • Current: $19,488 (5%)
    • 1–30 days: $61,759 (15%)
    • 31–60 days: $30,707 (7%)
    • 61–90 days: $34,398 (8%)
    • 91+ days: $266,527 (65%)

Observation: 65% of receivables are aged 91+ days, which materially increases collection risk. This aging profile is a red flag compared to normal consumer hardware/cannabis accessory industry benchmarks (where >90 days is often <10–15% of AR).

2. Valuation Method Applied


Method: Probability-Weighted Discounted Collection Method

  • Assign expected collection rates by aging bucket (based on industry norms, adjusted for distressed collection realities in cannabis hardware/retail distribution).
  • Multiply outstanding by expected recovery.
  • Apply a market discount rate (time value + risk premium) to reflect that receivables are being sold as part of an asset transaction, not collected under normal operations.

3. Assumptions – Expected Collection Rates

  • Current: 95%
  • 1–30 days: 90%
  • 31–60 days: 75%
  • 61–90 days: 50%
  • 91+ days: 15%

(Conservative given sector dynamics, but not a liquidation scenario — assumes some negotiated recoveries.)

4. Valuation Calculation

  • Current: $19,488 × 95% = $18,514
  • 1–30: $61,759 × 90% = $55,583
  • 31–60: $30,707 × 75% = $23,030
  • 61–90: $34,398 × 50% = $17,199
  • 91+: $266,527 × 15% = $39,979

Expected collections (before discount): $154,305

Applying a 10% transaction discount (to reflect immediate transfer, buyer risk premium):

Fair value estimate = ~$139,000
Kind Pen Trademarks
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This ChatGPT report has been prepared for informational purposes only. The information contained herein, including any financial analyses, projections, or valuation estimates, has been provided by the client and/or derived from sources believed to be reliable, but CoRo has not independently verified such information and makes no representation or warranty, express or implied, as to its accuracy or completeness.


CoRo is not a registered broker-dealer, investment adviser, or financial institution, and does not solicit, negotiate, structure, or recommend the terms of any transaction. CoRo’s role is limited solely to providing advisory, marketing, and consulting services, including the preparation and presentation of information made available by its clients. Any transaction that may occur will be negotiated directly between the client and prospective counterparties.


This report does not constitute an offer to sell or a solicitation of an offer to buy securities, nor should it be relied upon as investment advice. Any reliance on the information contained herein is at the sole discretion and risk of the recipient. Neither the U.S. Securities and Exchange Commission (“SEC”) nor any state securities regulator has passed upon the accuracy or adequacy of this information, and any representation to the contrary is unlawful.

TAX RETURNS

Below you will find summaries and full tax returns back to inception (2014).
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VIEW / DOWNLOAD
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SOCIAL MEDIA

Kind Pen - Facebook
Kind Pen - Instagram
Most Realiable Vaporizer - Kind Pen
Most Realiable Vaporizer - Kind Pen

DISCLAIMER + FORWARD-LOOKING STATEMENTS

Cocoanut Row Holdings, Inc. (“CoRo”) provides advisory, marketing, and consulting services in connection with certain business opportunities and potential transactions. CoRo is not a registered broker-dealer and does not solicit, negotiate, structure, or recommend specific transaction terms.


This page may contain forward-looking statements subject to risks and uncertainties that may cause actual results to differ materially. Such information speaks only as of its date and should not be relied upon as a guarantee of future performance.

For full disclosures and legal terms, please see our Data Room Legal Disclosures.

CONTACT

By providing your mobile number, you agree that Cocoanut Row may send you occasional SMS Marketing and Delivery Notification messages related to your inquiry or account. Message frequency may vary. Standard message and data rates may apply. Reply STOP to opt out. Reply HELP for help. See our Legal Disclaimers at: https://www.CocoanutRow.com/Legal