On the face of it, it sounds OK but you surely will have an Accountant and Migration agent to present your case. 95% of 80,000 is above the required 75,000 - the accounts will show that you have this stock level on the last day that the accounts relate - it does not prove throughout the last 12 months that you had such levels - so a better way to show would be 2 years of accounts and take the Net buttets figure at the end of one year and the net buttets figure at the end of the 2nd year and if both are above the required levels, DIMIA may accept this as proof of "throughout the previous 12 months".
You may need to add figures for your 2nd business - if your 2nd business can be counted - it yours a 10% interest or more, have you been running it with your brother at least 2 years, do you have involvement in the management and day-to-day management decisions of the business with your brother.
Lots of definitions have to be met for any business visa and it gets very technical - I can't strees enough, at the risk of repeating myself, get professional advice in Australia - Accounting and Migration.
Tony
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