Business Valuation California | Business Evaluation in California | Corporate Valuation
About Central Pacific Valuation
Boutique business valuation expertise with institutional credentials — Bakersfield roots, statewide California practice.
Business Valuation Professionals
With over 30 years of combined valuation expertise, we provide sophisticated business valuation services to attorneys, CPAs, and business owners throughout California.
- Full Opinion Reports — for regulatory and tax reporting purposes
- Restricted Opinion Reports — for shareholder transactions
- Calculation Engagements — cost-effective estimates of value
Our focus on clear communication and thorough analysis ensures our clients receive valuation reports that are both comprehensive and understandable. For answers to common questions about our business valuation process, see our FAQ page.
Areas of Expertise
- Gift & Estate Tax Valuations
- Fair Market Value Opinions
- Family Limited Partnership Valuations
- Holding Company Valuations
- Discount for Lack of Control Studies
- Discount for Lack of Marketability Studies
- Mergers & Acquisitions
- Strategic Advisory
Qualifications & Memberships
- Chartered Financial Analyst® (CFA®)
- Accredited Senior Appraiser (ASA), American Society of Appraisers
- Accredited in Business Valuation (ABV®), AICPA
- Associate Member, Forensic and Valuation Section of the AICPA
- Member, Estate Planning Council of Bakersfield
Education
- MBA, Finance, UCLA Anderson Graduate School of Management
- BA with Honors, International Relations, University of Redlands (Phi Beta Kappa)
Shannon Lowther, Managing Partner
CFA · ASA · ABV
Shannon has over 25 years of financial services experience, has participated in more than 2,500 business valuations, and has spent over two decades providing corporate valuation advisory services at leading international firms. Before co-founding Central Pacific Valuation, she served as Director of Valuation Services at Grant Thornton in both San Francisco and London, leading complex valuation engagements for public and private companies, venture capital and private equity funds, and institutional clients.
Her engagement experience spans the full spectrum of corporate valuation — from pre-revenue venture-backed companies through successful IPOs of $750 million to $7 billion, acquisitions by public companies, and private equity-owned firms valued in the billions. She has provided M&A-related financial reporting valuations, tax structuring valuations, and 409A equity valuations for venture- and private equity-backed companies, working extensively under U.S. GAAP and IFRS. Earlier in her career, Shannon held valuation roles at PricewaterhouseCoopers, American Appraisal Associates, and KPMG, and was a founding member of Grant Thornton’s U.S. fairness opinion practice.
In addition to client-facing work, Shannon managed Grant Thornton’s San Francisco valuation practice operations, tripling managed revenues over four years through business development with major accounting and law firm referral networks. Earlier in her career, she co-managed a value-oriented technology equities mutual fund at Murphy Investment Management that outperformed the NASDAQ during her tenure, and performed equity research for institutional convertible securities portfolios totaling over $2 billion at Froley, Revy Investment Co.
Shannon holds the CFA (Chartered Financial Analyst, CFA Institute), ASA (Accredited Senior Appraiser, American Society of Appraisers), and ABV (Accredited in Business Valuation, AICPA) credentials. She earned her MBA in Finance from UCLA Anderson School of Management as a UCLA Investment Fund Fellow, and holds a BA in International Relations from the University of Redlands, where she graduated cum laude and was inducted into Phi Beta Kappa. A Bakersfield native, she returned to the Central Valley in 2017 to co-found Central Pacific Valuation with Kevin.
Areas of Expertise
- Business Valuation
- Financial Modeling
- Mergers & Acquisitions
- Strategic Advisory
- Valuation Consulting
- Financial Analysis
- Litigation Support
Qualifications & Memberships
- Accredited Senior Appraiser (ASA), American Society of Appraisers
- Accredited in Business Valuation (ABV®), AICPA
- Associate Member, Forensic and Valuation Section of the AICPA
- Financial Modeling & Valuation Analyst (FMVA®), Corporate Finance Institute
- Capital Markets Certification, New Zealand Stock Exchange
Education
- Bachelor of Commerce, Accounting & Finance, University of Auckland, New Zealand
Kevin Lowther, Partner
ASA · ABV · FMVA
Kevin has over 30 years of international financial services experience spanning investment banking, equity research, financial markets technology, institutional consulting, and business valuation. He began his career in investment banking in Auckland as a credit analyst and money market dealer, then moved into equity research and stockbroking, where he co-authored a widely-read investment newsletter. He spent several years in financial markets technology, launching the IRESS trading platform in New Zealand and capturing the majority of the market, and delivering a number of industry firsts including the first stock text-messaging service in partnership with Nokia.
Relocating to London, Kevin spent three years with a specialist consultancy advising financial institutions on market data management, then joined Reuters as a global product manager in their institutional equities division, where he led the launch of a new equity trading product for the UK market. He subsequently returned to consulting, advising tier-1 banks and buyside institutions — including Citigroup, Barclays, Schroders, and Tilney Asset Management — on data management, governance, business process reengineering, and information strategy.
Kevin co-founded Central Pacific Valuation with Shannon in Bakersfield, where the firm has completed over 500 business valuation engagements across transactions, estate and gift tax, shareholder matters, and court-appointed divorce work. He holds the ASA, ABV, and FMVA credentials. He is also the founder of StonefieldOS, an AI-powered practice management system for business valuation firms.
Our Approach
1
Scoping & Proposal
An easy scoping and onboarding process, followed by a clear proposal with defined fees.
2
Data Requirements
Clear data requirements uploaded through our secure, easy-to-use client portal.
3
Analysis & Valuation
Credentialed appraisers perform the analysis, applying the appropriate valuation standards and methodologies.
4
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.


















