It is not correct to say "Because when sth or somewhre is making profits , we won't sell it". The expression 'going concern' is positive, and has a standard meaning in accounting, namely that the company is in good financial health.
noun (Finance: Corporate)
A going concern is a business
that is not in danger of failing.
Going concern (Collins Dictionary)
A going concern is a...
...currently operating business that is expected to continue to
function as such and remain viable in the foreseeable future.
Going concern (Business Dictionary)
If I have a successful business, making a profit, and I am offered something valuable for it, such as a sum of money, or shares in one or more other companies, and that valuable thing will provide an income at least equal to the profits I expect to make from my business, then my reasons for refusing to sell will not be financial.