Advise – What would you buy or pay for this small business?

Hi business gurus. I'm looking into buying an existing small business. The scenario is the owner is 65+ years of age, and he's looking to sell entirely or partially as a partner. This LINK is this company's Canada Revenue reported General Index of Financial Information.

Does it look good or is this something I should walk away from? What other information should I ask the owner?

Any feedback would be appreciated.

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