Business Valuation for Transactions and Ownership Decisions

Business Valuation for Transactions & Ownership Decisions

Independent valuation expertise when buying, selling, transferring or restructuring a closely held business.

Central Pacific Valuation – Independent Business Valuation Expertise

Business Valuation for Transactions & Ownership Decisions

Independent valuation expertise when buying, selling, transferring or restructuring a closely held business.

Business transactions do not always involve the sale of an entire company. Partial sales, shareholder transfers and internal ownership changes often require an independent valuation to establish a reasoned basis for the transaction.

Shannon Lowther, CFA, ASA, ABV, Managing Partner
Shannon Lowther, CFA, ASA, ABV
Managing Partner

Establish Value Before the Transaction

An independent valuation before the transaction can reduce uncertainty and help avoid disputes later.

A professional valuation can establish an objective basis for negotiations, document the assumptions underlying the transaction, and help buyers, sellers and shareholders make better-informed decisions.

Kevin Lowther, ASA, ABV, FMVA, Partner
Kevin Lowther, ASA, ABV, FMVA
Partner, Business Advisory




American Society of Appraisers
ASA
Accredited

|

American Institute of CPAs
ABV
Certified

|

CFA
Charterholder

|

USPAP
& SSVS1 Compliant

|

Direct
Partner Involvement

When Can an Independent Valuation Help?

A business valuation can be useful well before a transaction reaches the point of
signing an agreement. We assist business owners, buyers, sellers and professional advisors with a range
of transaction and ownership decisions.

Business Acquisitions & Sales

Understanding the value of a business before entering negotiations or evaluating a proposed
transaction.

Shareholder Purchases & Redemptions

Valuing an ownership interest when an existing shareholder is buying, selling or redeeming
shares.

Internal Ownership Transfers

Supporting transactions involving employees, management teams, family members or other existing
stakeholders.

Buy-Sell & Shareholder Agreements

Providing an independent valuation when an agreement requires a determination of value or when
owners want to establish an appropriate valuation framework.

Transaction Planning

Helping owners understand the value of their business before deciding whether, when or how to
pursue a transaction.

Partial Interests & Complex Ownership

Valuing controlling and noncontrolling interests where the value of an ownership interest may
differ significantly from its proportionate share of the business.

More Than a Number

Understand What Drives Value

The purpose of a transaction valuation is not simply to produce a number.

A useful valuation should help the client understand what drives the value of the business, the
assumptions underlying the conclusion, and the factors a knowledgeable buyer or seller is likely
to consider.

Scope Matched to the Decision

Depending upon the circumstances, an engagement may range from a focused valuation analysis used
for internal decision-making to a comprehensive written valuation report.

We tailor the scope of the engagement to the decision that needs to be made.

Independent Perspective

An independent valuation can help establish a reasoned basis for negotiations before expectations
become entrenched.

Our role is to provide an objective valuation opinion, not advocate for a predetermined
transaction price.

Experienced, Credentialed Business Appraisers

Central Pacific Valuation is a specialist business valuation firm. Valuation is
what we do.

Shannon P. Lowther, CFA, ASA, ABV

More than 25 years of business valuation experience and involvement in more than 2,500 valuation
engagements.

Kevin S. Lowther, ASA, ABV, FMVA

Business valuation experience combined with approximately 25 years of prior experience in
financial markets, financial data and technology.

Professional Standards

Our work is performed in accordance with the professional standards applicable to the engagement,
including USPAP and the AICPA Statement on Standards for Valuation Services.


Discuss Your Valuation Need


If you are considering buying, selling or transferring a business or ownership interest, let us know
briefly what you are considering. An experienced business appraiser will respond directly.

Request a Confidential Consultation

What Our Clients Say

Joel A. Bock, CPA, MST, Managing Partner

Their professional demeanor and responsiveness allows us to refer them to our clients without hesitation. We have relied upon their work for dozens of income, estate, and gift tax engagements and it has consistently withstood the scrutiny of any taxing authorities.

Cyrus Mojibi, CEO

Kevin and Shannon handled a wide range of complex valuation work for us with exceptional professionalism and care. Their reports were thorough, well-supported, and delivered promptly. I would not hesitate to work with Central Pacific Valuation again.

Thomas R. Maxwell, CPA, MST, Partner

Their work has consistently been thoughtful, well-supported, and defensible, while still being practical and understandable for clients and advisors. I would not hesitate to recommend Central Pacific Valuation to clients, attorneys, or other professional advisors.

J. Darby Howard, Jr.

Given the court deadlines I was facing, it was essential that the work be completed accurately and within a very short timeframe. They demonstrated exceptional professionalism, responsiveness, and attention to detail. I highly recommend Shannon and Kevin to anyone seeking valuation services.

Latest Projects

Ag Field Services Company

Ag Field Services Company

Valued an agricultural field services company for a buyer
Agricultural Group

Agricultural Group

Provided valuation services to a diversified multi-entity agricultural group for a Form 706 estate tax filing (Form 706).
Almond Farming Operation

Almond Farming Operation

Valued an almond farming operation
Automobile Dealership

Automobile Dealership

Valued a minority interest in an automobile dealership for estate and gift tax planning.
Civil Engineering Company

Civil Engineering Company

Valued a civil engineering company for partial sale to management
Construction Company

Construction Company

Valued a minority interest in a commercial construction company for estate and gift tax planning.
Coworking Leasing Company

Coworking Leasing Company

Valued a coworking leasing company
Craft Brewer

Craft Brewer

Valued a regional craft brewery with multiple locations for transaction purposes.
Dairy Farming

Dairy Farming

Valued dairy farming operations for gift tax purposes.
Electrical Contractor

Electrical Contractor

Valued a specialized electrical contracting business for management buyout purposes.
Engineering Company

Engineering Company

Valuation of the company for the purposes of selling to employees.
Farming Company

Farming Company

A 706 estate valuation of farming operations and land owning property companies for tax compliance.
HVAC Services Company

HVAC Services Company

Valued an HVAC servicing company
Industrial Property Holdings

Industrial Property Holdings

Valued an industrial property holding company for gift tax purposes (discount study)
Industrial Services Company

Industrial Services Company

Valued a machining, fabrication, equipment repair and field services company for transaction purposes
Investment Holding Company

Investment Holding Company

Valued a minority interest in a diversified investment holding company for estate and gift tax planning.
IT/Telecom Services

IT/Telecom Services

Valued an IT and telecom specialist serving school districts
Large Farming Concern

Large Farming Concern

Valued a major diversified farming operation in the Central Valley for gifting purposes

Business Valuation Newsletter

Practical articles on valuation, ownership transitions, tax reporting, and shareholder matters.

Need a Business Valuation?

Tell us what you need, and we’ll help you determine the right scope, report type, timing, and fee structure for your engagement.

Schedule a Consultation

Contact Details

Please find our contact details below and contact us today for your business valuation needs!

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    No obligation — most quotes within one business day.

    Professional Affiliations

    AICPA American Society of Appraisers CalCPA CFA Institute Corporate Finance Institute