I have an opportunity to purchase a wine brokerage. The broker has 120 active accounts and has exclusivity with his wine list for sales in Montgomery County Maryland. How do I determine the value and is this a good business and is it lucrative?

What are the average sales volume over the past couple years.

What is the actual profit, 120 accounts don't mean much if they are losing money each year

There's a running joke in this business.
How do you make a small fortune in the Wine Trade, Start with a BIG one.

Unless you know exactly what you are doing I wouldn't even consider this opportunity.
Wine is more about passion of the product then simple sales.