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It this goodwill number ridiculous?

I'm looking at purchasing an established niche retail business (15 yrs). Sellers price is goodwill ($350K) + listed assets ($165K). Avg net profit for the last 4 yrs is $37K. Goodwill is very hard to account for but that valuations seems way high to me.

I found a retail store in the same business for sale on this site and their asking price is 1/2 of what this seller is asking.

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