By the time I'd bought a new tyre etc I'd have had started to make a loss, so better to let the new owner sort that out.
I didn't replace much on it, maybe the saddle and post, and it needed a new key which the toggle screws in to, but it got new cables, jagwire, and that kind of thing, but it took a load of labour , and painting, and I let it go for a hundred quid, so I certainly didn't make a profit if time is worth anything.
It looked stunning when done though, and for a full restoration with every bolt, cog, and spoke getting attention it was a great learning exercise for me as it was my first Sturmey hub.
I don't do it for the money. Most guys buy and break, where as I buy and build, so I do it the most expensive way lol.