Simple math indicates $74 million revenue is unlikely considering the equipment assets - ratios are nearly double that of larger companies having better economies of scale. While refrigeration probably enhances this, I doubt it doubles it.
Anyone genuinely wanting to explore these ratios should go to a good university library and ask to see the reference text, The Cost of Doing Business by Robert Morris and Associates. It is the bible of business industry ratios relative to asset type, number, etc - a very enlightening book that is updated annually.
Good luck.
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