Top Roe/Luna Rooftop is a mixed-beverage licensed establishment at 120 W 5TH ST, Austin, Texas (TABC MB1091148). Over the most recent 12 months it reported $3,006,199 in gross alcohol sales, averaging $273,291/month with a best month of $374,863. Sales mix: ~92% liquor · 6% beer · 2% wine. The building at this address is owned by MILLER 120 W 5TH PROPERTY LLC (7,600 sqft, $2,128,138 assessed value per county records). Applying Texas bar cost benchmarks yields an estimated annual net of approximately $850,101 (~28% margin). Acquisition value is estimated at $2,125k–$2,975k across revenue-multiple, SDE-multiple, and cap-rate methods. All revenue figures are gross mixed-beverage receipts as filed with the Texas Comptroller; they exclude cash income such as cover charges, game machines, or merchandise.