Night Owl Gear is an eCommerce business specializing in night optics, flashlights, batteries, and drones, reporting an average of $140,000 in gross sales for 2016. Their customers include independent consumers, various government agencies, law enforcement, protection services, the military, corporations, and civilians, with a focus primarily on the U.S. market. The company has forged strong relationships with numerous leading manufacturers, successfully establishing a recognized brand within its niche. Night Owl Gear has achieved over 200% growth compared to the previous year, identifying further growth opportunities in untapped marketplaces like eBay and Rakuten. The company anticipates continued growth in line with this trend. The prospective sale of the business includes an eCommerce website, approximately $12,500 worth of inventory, vendor relationships, and social media properties on platforms like Facebook and Google. The return rate is notably low, with only 25 returns over two years, typically charging a 15% restocking fee. Inventory is managed through Amazon, facilitating direct shipping without the need for onsite warehousing. Currently, inventory is pending sale and can be transitioned back to Amazon FBA or transferred to the buyer as preferred. Night Owl Gear operates as a direct reseller and distributor, with compliance restrictions on exporting night vision and thermal products outside the U.S. The company has engaged in extensive advertising efforts on platforms such as Facebook, Google, CandlepowerForums, FlashlightForums, and Reddit, establishing itself as a leading supplier in its categories.