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Business Valuation Industries where we’ve valued businesses

Haines Norton Chartered Accountants

• Retail • Manufacturing • Motor Industry • Wholesale & Distribution • Hospitality • Service Industries • Childcare • Primary Production • Building & Construction • Real Estate • Wine Industry

UHY Haines Norton (Auckland) Limited

• Professional Services.

22 Catherine Street, Henderson, Waitakere 0612 PO Box 21-143, Henderson, Waitakere 0650 T: 09 839 0087 F: 09 837 2992 E: info@uhyhn.co.nz W: www.uhyhn.co.nz

Kerry Tizard Director DDI: 09-839 0300 kerryt@uhyhn.co.nz

Directors Grant Brownlee John Ballard Kerry Tizard Mark Foster Sungesh Singh Tim Livingstone

09 839 0297 09 839 2200 09 839 0300 09 839 0299 09 839 2184 09 839 0298

grantb@uhyhn.co.nz johnb@uhyhn.co.nz kerryt@uhyhn.co.nz markf@uhyhn.co.nz sungeshs@uhyhn.co.nz timl@uhyhn.co.nz

A sound opinion when there’s a lot at stake

www.uhyhn.co.nz

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What’s a business really worth? The most likely reason for the valuation of a business is that you want to sell it, or you want to buy one. In which case the most important question you need answered is: “how much is it worth?”

How to value the value?

We undertake:

You could equally ask: “how long is a piece of string?” There are no precise ways to value a business, as the criteria applied in measuring business values vary as much as the nature of the businesses themselves.

• Financial analysis

A valuation provides the starting point you need in assessing the value of your shares or of your business.

Some components of business valuation are pretty straightforward, such as calculating the worth of plant machinery, equipment, land and buildings.

• Review of non-financial performance indicators

For buyers, you don’t need any unpleasant surprises if you are investing great sums in acquiring a business. Equally, for sellers, there are risks in providing potential buyers with all your business information. What if the potential buyer is a competitor? That’s where we come in. The paramount consideration is the necessity to engage an independent professional expert, like UHY Haines Norton, to ensure the issues relevant to each situation are appropriately considered. These situations might include: • Purchase, sale or merger of a business • Litigation (including matrimonial and family disputes) • Management buyouts • Succession planning • Joint ventures • Review of potential investments • Due diligence • Minority shareholdings • Restructuring • Dispute resolution • Loss of earnings.

Then there are the imponderables – that is, the assets that don’t appear on the balance sheet: the loyal, hardworking staff that someone will inherit; the “goodwill” that exists between your business and its clients; its reputation in the community; or that extensive database of customers you’ve nurtured over the years.

The value of a UHY Haines Norton business valuation… …is that we know how to value the intangibles as well as the tangibles. Listing these methods would be too extensive to go into here. That’s why we recommend we make contact directly. In our view, you can’t value a business by sitting behind your desk. That’s why we visit every business we value, taking the time to make sure we understand first hand all the issues affecting your business.

• Industry research • Inspections at business premises • Discussions with owners • Benchmarking against other businesses. All staff working within our valuation division also undertake general accounting and taxation services for small to medium businesses. This ensures we’re in touch with what is relevant to business and intimately understand the risks and opportunities businesses may encounter. Ultimately, this means we’re in the strongest position to give the best estimate of the true market value of your business, whatever it happens to be. It may be that to identify key issues in your potential valuation, you just need a discussion without committing to a full valuation. No worries. We’re quite happy to talk about specific valuations with a simple, concise explanation of the likely valuation process. Whatever the business, in whatever industry you’re involved, you’ll find investing your time in a UHY Haines Norton business valuation is time very valuably spent.

www.uhyhn.co.nz

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