IPTV OLD SMART is an IPTV player developed using Flutter, designed for those wishing to play their own IPTV lists and credentials through a modern interface. This application supports M3U/M3U8 lists and Xtream Codes and includes features like live TV, movies, series sections, an electronic program guide (EPG), favorites, history, and resume watching options. It also provides support for multiple audio tracks and subtitles, and series information via an external service. User accounts are managed through a cloud-based authentication system, offering a 10-day free trial with architecture for premium users. An administrative panel allows for user management and device control, with measures to prevent free trial abuse. The app and website are multilingual, and all related brand and design assets are part of the sale. Not a content provider, the application requires users to have licenses for their content. Currently in its pre-commercial phase, the project does not yet generate income or have a paying customer base. The infrastructure is cloud-based, supporting product information and account management. Operating costs are low, with minimal expenses primarily for the domain. Prospective growth paths for a new owner include publication on major app stores, implementing in-app purchase systems, adding features such as Chromecast and parental control, and international marketing. The acquisition offers a ready-developed project, enabling continuation from pre-launch rather than beginning new development.