The Spot is a mixed-beverage licensed establishment at 1180 THORPE LN STE 130, San Marcos, Texas (TABC MB957875). Over the most recent 12 months it reported $454,730 in gross alcohol sales, averaging $37,894/month with a best month of $54,576. Sales mix: ~58% liquor · 35% beer · 6% wine. Applying Texas bar cost benchmarks yields an estimated annual net of approximately $127,752 (~28% margin). Acquisition value is estimated at $319k–$447k 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.