The only time to get an exact and accurate inventory count, and valuation, is at the time the business is being transferred. To do so beforehand, would mean that any merchandise sold after inventory is taken, but before close of escrow - Peter Siegel, MBA with BizBen & others discuss this topic.
Comments & Feedback From Pro Intermediaries & Pro Advisors On BizBen:
I agree with others that it should be done in congruent with the liquor transfer and close of escrow, but I would also recommend hiring a professional inventory service, who work in a team of 3-4 people who have the machines to do an accurate count and will discard of expired items along the way and not count them towards the ultimate total. The inventory counting company is also a third party, because typically buyer and seller dispute how much inventory and the dollar amount, obviously buyers want to pay less, and sellers want to be paid more.