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Independent

Central Pacific Valuation provides independent asset and business valuations

Professional

We have the credentials of Big Four and other leading global valuation practices

Experienced

Hundreds of significant valuation engagements completed

Business Valuation Services

We help owners and management teams to identify, understand and leverage the economic value of their businesses and assets. We analyze key factors that impact value, including profitability, competitive and geographic factors, and unique aspects of products or services. In addition, our professionals review past performance, assess future potential and examine external factors to place your value in context.

Areas of Expertise

  • Transactions
    • Buy-sell agreements
    • Shareholder buyouts
    • Management buyouts
    • Joint venture planning
    • Pre-acquisition analysis and modeling (buy and sell side)
  • Tax Planning and Reporting
    • Estate and gift tax reporting
    • C-corporation to S-corporation conversion
    • Tax restructuring of legal entities and/or asset transfers
    • IRC Section 409A valuations
  • Corporate Planning
    • Exit and succession planning
    • Development of financial projections
    • Scenario analysis and modeling to support strategic decision-making
  • Financial Reporting
    • Purchase price allocations under ASC 805: Business Combinations
    • Goodwill impairment testing under ASC 350: Goodwill and Other Intangible Assets
    • Entity and asset valuations under ASC 820: Fair Value Measurements
  • ESOPs
    • Annual ESOP valuation updates
  • Financing
    • Lending support valuations

The Valuation Process Flow

Data Gathering

We will perform an information gathering exercise, including management interviews, to gain an understanding of the current financial and strategic position of the company and/or assets, including analysis of historical operating and financial results.

Analysis

A typical process is to perform research into the relevant market and competitors and build the valuation model. We then undertake research to develop appropriate discounts or premiums to the indicated value.

Draft Conclusions

We will share the draft valuation conclusions with the client and seek ongoing discussion and feedback.

Conclusion

Issuance of final report upon completion of the engagement.

Founder & Managing Partner

Shannon Lowther is the founder and Managing Partner of Central Pacific Valuation. She has 20 years of financial services industry experience, with 15 years of experience providing valuation services to corporate clients. Shannon has worked for two of the Big Four valuation practices in Los Angeles and San Francisco/Silicon Valley. Prior to relocating to Bakersfield, she was a Director with the San Francisco and London valuation practices of Grant Thornton LLP, a global accounting and advisory firm.

Education and affiliations

  • MBA , Finance, UCLA Anderson School of Management
  • B.A., International Relations with Honors, University of Redlands
  • Chartered Financial Analyst® (CFA®) designation
  • Accredited Senior Appraiser (ASA)
  • Accredited in Business Valuations (ABV®)
  • Forensic and Valuation Section Member, AICPA

Shannon Lowther, CFA, ASA, ABV