Tough call. Tires, tubes, tape, and cables could add up to almost $50. Or far less if you are creative. But at $50, that makes for a $70 investment (not counting time and grease). I might guess that the bike would be sold for approximately that much money, so little or no profit.
On the other hand, I am a big proponent of buying inexpensive bikes because a need always seems to find them. Perhaps as parts. Perhaps as a complete sale. Or perhaps to keep as a backup? If I found it, I would buy it. But I would not really think of it as a business decision.
jim