Does the new investor start a new break-even analysis, Financial Accounting

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Does the new investor start a new break-even analysis

Problem

When purchasing an investment that already broke even, does the new investor start a new break-even analysis for the cost of buying the company? For example, if I brought a company for $100,000, would I even consider the break-even analysis of the previous owner or look to create the analysis for myself, thus calculating how long it will take me to break even from sales?

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