Business Valuation Services | Central Pacific Valuation

Understand Your Business’s Value.
Make Better Ownership Decisions.

We help California business owners understand value and navigate major ownership decisions—from succession and ownership transfers to shareholder matters and business sales.

ASA · ABV · CFA · Credentialed Business Appraisers

Shannon Lowther, Managing Partner at Central Pacific Valuation

Shannon Lowther, CFA, ASA, ABV, Managing Partner, Central Pacific Valuation

30+ Years Combined Experience

2,000+ Valuations Completed

CFA · ASA · ABV Professional Credentials

California Focused, Statewide Practice

Frequently Asked Questions About Business Valuations

How do I go about getting a business valuation?

We start with a short scoping call to understand your needs, provide you with a document checklist, then perform our analysis and deliver a draft report for your review. The entire process typically takes 4 weeks depending on the complexity and document availability.

What does a business valuation cost?

Fees depend on the purpose of the engagement, the size and complexity of the business, and the type of report required. We provide a fixed-fee quote after our initial scoping call, so there are no surprises once we begin. We’re happy to discuss budget expectations before any commitment.

What makes you qualified to do business valuations?

Our partners hold the credentials that matter in this field: CFA, ASA, and ABV. Between us we bring decades of experience across transactions, estate and gift tax planning, shareholder matters, and court-appointed divorce engagements — and our reports are written to be understood by the people who need to rely on them.

More questions? Visit our full FAQ page →

Independent · Credentialed · Experienced

Why Choose Central Pacific Valuation

A boutique firm where every engagement is handled directly by experienced, credentialed valuation professionals—not passed down through layers of junior staff.

Independent

Objective valuation analysis prepared without advocacy, pressure, or conflicts.

Independent Business Appraisers

Credentialed

CFA, ASA, and ABV credentials with Big Four and institutional valuation experience.
Shannon Lowther, CFA, ASA, ABV
Kevin Lowther, ASA, ABV, FMVA

Credentialed Business Valuation Professionals

Experienced

More than 2,000 valuations across tax, transactions, shareholder matters, litigation support, and business advisory.

Experienced Business Appraisal Advisors

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What Do You Need a Valuation For?

Selling or Buying a Business

Pre-transaction analysis before you negotiate, sell, acquire, or restructure.

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Estate & Gift Planning

Valuations for IRS filings, family transfers, trusts, and succession planning.

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Divorce or Dispute

Independent valuation work for resolution-focused matters.

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Partner Buyout or Buy-Sell

Objective analysis for redemptions, exits, buy-sell agreements, and ownership disputes.

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Boutique Firm · Institutional Credentials

About Central Pacific Valuation

Shannon & Kevin Lowther, Business Valuation Partners

Central Pacific Valuation is a boutique California business valuation firm serving business owners, attorneys, CPAs, fiduciaries, and advisors. We provide independent, defensible valuation analysis for tax, transaction, shareholder, succession, litigation support, and advisory purposes.

Estate & gift tax valuations
Shareholder and buy-sell matters
M&A and transaction advisory
Property holding company discount studies
Divorce and dispute-related valuations
Closely held business appraisals

Learn More About Our Firm

Trusted Partner for Legal & Tax Professionals

For Professional Advisors

We work alongside attorneys and CPAs across California, providing independent business valuations that support your clients’ strategic needs.

For Attorneys

Valuation support for estate matters, shareholder disputes, marital dissolution, buy-sell issues, and settlement-focused engagements.

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For CPAs

Estate and gift tax valuations, succession planning, buy-sell matters, and valuation support prepared under the applicable professional standards for the engagement.

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Straightforward From Day One

How a Valuation Engagement Works

Scoping & Proposal

An easy scoping and onboarding process, followed by a clear proposal with defined fees.

Data Requirements

Clear data requirements uploaded through our secure, easy-to-use client portal.

Analysis & Valuation

Credentialed appraisers perform the analysis, applying the appropriate valuation standards and methodologies.

Draft & Final Report

A clear draft for review, followed by a defensible final report written for the people who need to rely on it.

Most valuation engagements can be completed in 4 weeks.

What We Deliver

Business Valuation & Appraisal Services in California

Estate & Gift Tax Services, Central Pacific Valuation

Learn About Estate Tax Appraisals

Estate & Gift Tax Valuations

Valuations for IRS filings, family transfers, trusts, and succession planning.

Comprehensive Business Valuation & Appraisal Services in California

Learn About Our Business Valuation Services

Comprehensive Business Valuations

Full-service business valuations for enterprises and closely held companies.

Property Holding & Asset Holding Company Discount Study Valuation

Learn About Discount Studies

Property Holding Company Discount Studies

Discount studies and entity valuations for real-estate and asset holding companies.

Shareholder Buy-Sell Valuations in California

Learn About Buy-Sell Valuations

Shareholder / Buy-Sell Matters

Objective valuations for buy-sell agreements, redemptions, and ownership disputes.

Divorce and dispute-related business valuations

Learn About Litigation Support

Divorce & Dispute-Related Valuations

Impartial valuation expertise to facilitate resolution in complex disputes.

Mergers & Acquisitions Business Valuation Services in California

Learn About M&A Valuations

M&A & Transaction Advisory

Strategic pre-transaction valuation analysis for buyers, sellers, and advisors.

Deep Local Market Knowledge

Industries We Serve

Manufacturing

Specialty manufacturers and fabrication companies

Agriculture & Tree Nuts

Almond, pistachio, and walnut operations and diversified farming

Electrical Contractors

Electrical and substation contractors

Petroleum Distribution

Fuel distributors, gas stations, and petroleum trucking

Education & Childcare

Private schools, Montessori, preschools, and daycare

Hospitality & Tourism

Hotels, restaurants, and tourism businesses

HVAC & Mechanical

Heating, cooling, and mechanical service companies

Industrial Services

Machining, fabrication, and field service companies

Investment & Holding Companies

Holding companies, venture funds, and diversified holdings

Software & SaaS

Software companies, SaaS platforms, and fintech

Plumbing & Fire Protection

Residential and commercial plumbing and fire sprinkler

Coworking & Commercial Leasing

Coworking spaces and commercial property leasing

Manufacturing

Specialty manufacturers and fabrication companies

Agriculture & Tree Nuts

Almond, pistachio, and walnut operations and diversified farming

Electrical Contractors

Electrical and substation contractors

Petroleum Distribution

Fuel distributors, gas stations, and petroleum trucking

Education & Childcare

Private schools, Montessori, preschools, and daycare

Hospitality & Tourism

Hotels, restaurants, and tourism businesses

HVAC & Mechanical

Heating, cooling, and mechanical service companies

Industrial Services

Machining, fabrication, and field service companies

Investment & Holding Companies

Holding companies, venture funds, and diversified holdings

Software & SaaS

Software companies, SaaS platforms, and fintech

Plumbing & Fire Protection

Residential and commercial plumbing and fire sprinkler

Coworking & Commercial Leasing

Coworking spaces and commercial property leasing

Central Valley Roots, Statewide Reach

Serving Businesses and Advisors Across California

Central Pacific Valuation is based in California’s Central Valley and serves business owners, attorneys, CPAs, fiduciaries, and advisors throughout the state. We regularly support engagements involving Central Valley, Central Coast, Northern California, and Southern California businesses.