i own my own business, (not cafe related), and the message is simple...get advice and if at all possible get an auditor or like to scan thru their books. as someone pointed out there can often be gross descrepencies in actual/ declared profit/ loss. look at their returns and claim for GST etc. only an accountant, auditor or business analyst will know this sort of stuff well. why one is more expensive than the other could be a gazillion reasons; more often than not in retail, alot of it will be driven by length of time left on a lease, length of lease renewal terms, lease repayments etc. other things that influence the price could be neighbouring businesses, is it part of any franchise or multiple-store arrangement, ease of parking, interior furbishment and design, facilities, equipment, assets to the business, outdoor seating approvals from council, business hrs restrictions, max seating approvals, food prep approvals or just beverage. the amount you bring in is not necessarily the only driver of purchase price.