Introduction

Koji Bratja is an accredited senior appraiser with these American Society of Appraisers. He has about 15 years of business valuation experience and that's split between smaller boutique firms as well as he worked at a firm called RSM, fifth largest accounting firm in the US. Koji: We do valuations for tax purposes, high net worth individuals looking to transfer interest, avoid taxes at the end of the day. But everything that we're doing is, like you said, kind of on an academic level. It's quite theoretical. You operate under the assumption of your efficient market theory and that's not always the real world unfortunately.