Stephen Komer, CPA

Senior Consultant

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Expertise: Valuation | Ownership Transition | Mergers & Acquisitions


Steve has more than 30 years of experience in the areas of business valuation, mergers & acquisitions, and financial analysis serving business owners, accountants, and attorneys.  In addition to his experience completing valuation and consulting assignments in the A/E/C industry during his career, Steve’s industry experience also includes managing acquisitions of engineering firms as well as other portfolio companies for publicly traded utility company Duke Energy.

Prior to joining PSMJ, Steve spent more than 15 years as an independent consultant performing business valuations for a wide range of uses – including acquisitions, internal share transfers, stock options, purchase price allocations and litigation support.

Steve’s valuation experience includes:

Business Valuations

  • valuing engineering firms as possible external acquisitions or divestitures
  • valuing energy assets – cogeneration facilities, natural gas and electricity trading books stock options and warrants issued as compensation to officers and employees
  • intangible assets including copyrights, patents, trademarks, service marks
  • business combinations – value intangible/tangible assets and allocate purchase price
  • Employee Stock Ownership Plan valuations to comply with annual reporting requirements

Tax Valuations

  • valuing real estate holding companies and applying limited partnership discounts
  • transfer valuations for minority interests that were gifted to family members

Litigation Support

  • calculation of damages for disputed minority shareholder claim
  • calculation of damages for breach of contract and theft of trade secrets
  • review of expert witness deposition and evidence used by opposing counsel
  • calculation of damages to support $20 million insurance claim (industrial accident)

Steve holds BS and MS degrees in Accounting from the University of Akron and is a Certified Public Accountant.  Steve also enjoys teaching as an adjunct accounting professor, most recently at the University of North Carolina at Charlotte.