Ok that and your previous post is what i was looking for.
Flooded.....standard procedure, open the throttle to full and crank the engine, probably 30 - 60 seconds that should clear it, it may even fire, then pull it back to idle and continue to crank see if it fires.
The reason I asked how long you had had the boat, have you had a big block before? They can be a biiiiiiich to start. There is quite a few threads on it if you search. They drain the fuel back after a day or so. Generally you need to crank them for about a minute and do nothing during that period. Then 2-3 good pumps of the throttle, and they should fire.
I'm lucky I have fuel flow meters, so I actually watch the fuel flow, it will hit 30l then come back to 2l that's when I pump it, generally around the 1 minute mark.
They also struggle with the auto chokes....flooding the engines.....the PO of mine removed the auto chokes before they sold it to me, being a warm climate and a mechanic, I manage better without them. But you may want to check if they are stuck.
A previous post mentioned timing, which was also something I wanted to mention, if you have spark and fuel, the timing is also important, hence why I asked if it was backfiring, but timing can still be out.
Compression, but if it was running, I would think it should start, but may be down on performance.
The other possibility is fuel condition
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