Are you sure it is the same store? 20 years ago (and probably only applies to my state) you could only order 3x (I don't recall exact numbers or details) your current inventory once you announce the going out of business sale, and you had to be in business for a year an a half. People would open a furniture store, give good deals for 18 months - just to eat. Then they will sell out for a lot of money to a going out of business company who would cram the store with inventory, raise prices and then do the sale. When the doors closed (because they were out of inventory) the old owner would start a new store in the same location under a slightly difference name and repeat the cycle.