Our transaction experience makes us your logical choice to provide valuation expertise, fairness opinions and general financial consulting services, or to perform as expert advisors. We are hired by a variety of stakeholders to perform fairness opinions and valuations including corporate boards, shareholders, buyers, sellers, lenders and on behalf of the courts and for strategic planning purposes.

Valuations: W.Y. Campbell & Company regularly provides independent valuation services to both public and private companies in various industries and for many different purposes. Our firm's experience includes valuations of both equity and debt securities for closely held businesses, for large block securities of public companies, for ESOP (Employee Stock Ownership Plan), estate, litigation support, and gift tax purposes. As a result of our combined experience in the area of mergers and acquisitions, W.Y. Campbell & Company fully understands the valuation process prospective purchasers utilize when considering investments.

In order to arrive at an appropriate value for a business entity as a going concern, it is critical that all quantitative and qualitative factors regarding the company be considered. In addition to a thorough analysis of the financial results for the company, much attention must be given to the industry and economic environment within which the company has been operating. The company's relative performance within the industry; the management of the company, its strengths and breadth; its products and their relative position in the marketplace; its organization and the work ideals of its employees; its relationship with its customers and suppliers; and future prospects for the company and its industry are crucial to the proper valuation of the securities being considered.

Fairness Opinions: W.Y. Campbell & Company, as part of its investment banking business, is continually involved in the valuations of the securities of corporations, both private and publicly owned, in connection with mergers and acquisitions, private placements, and for estate and other purposes. In our capacity as an expert in the field, we provide opinions as to the fairness, from a financial point of view, of the proposed price to be paid in certain transactions. In selecting such an expert, management should consider factors such as experience in transactions like that proposed and standing in the financial community. The fairness opinion will be the focus of the disclosure document and one of the principal factors supporting the recommendation and final decision of the board of directors.

There are two major aspects to providing fairness. One is the analytical work to determine the economic values that are present. The second is an appropriate investigation into the accuracy of the data which has been gathered. W.Y. Campbell & Company has the experienced staff to render such an opinion.

Financial Consulting: W.Y. Campbell & Company offers financial consulting services to public and private corporations. Because of our knowledge of the financial markets and our experience in mergers and acquisitions, private placements, public offerings, valuations and appraisals, we are able to advise our clients on the most complex financial matter. Because of our regular involvement in multiple facets of corporate finance, W.Y. Campbell & Company maintains a high degree of awareness of the current business environment, and as such we are able to quickly grasp, understand, and provide solutions to financial problems as they arise.