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The sell price is based on the cost of the next building, not the cost of the one you're selling. Each building costs 1.15 times as much as the previous one, so you're getting back 0.85×1.15 = 97.75% of the cost.This is the culprit; not how freely you can freezing/unfreeze your garden as the reddit thread suggested. If a freeze cooldown was the only tweak, it'd still be an obscenely abusive and braindead easy production method; you'd just put slightly more effort in, like planting with nursetulips and maybe using discount aura/spell for way more profit per buy/sell cycle. It would still beat out any conventional methods, with zero influence from your actual cps.