Pettingill Analytics
Practice Area

Company Valuations

Closely held company valuations for litigation, dispute resolution, and damages quantification.

Core Services
  • Income, market, and asset approaches
  • Discount for lack of marketability
  • Minority interest discounts
  • Lost profits & business interruption

Closely held company valuations frequently sit at the center of shareholder disputes, marital dissolutions, and commercial damages cases. Our valuations follow the AICPA SSVS No. 1 framework and the three traditional approaches, with discounts and premiums applied only where the facts support them.

For lost profits and business interruption analyses, we measure the incremental margin lost — not gross revenue — and we test the projection against the company's actual historical performance and against benchmark data for the industry.

Frequently Asked

Frequently Asked

What standard of value do you use?
The standard of value is driven by the legal context. We confirm with counsel whether fair value, fair market value, or investment value applies before beginning work, because the standard materially affects the discounts and premiums considered.

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