Oracle Capital Partners

What Oracle Capital Partners does

Oracle Capital LLC (doing business as Oracle Capital Partners) was a privately held boutique valuation advisory firm providing complex valuation services to publicly-traded and privately-held companies across the United States. The firm specialized in the valuation of closely held businesses, minority and majority business interests, securities, and intangible assets for purposes spanning financial reporting (ASC 805, ASC 350, ASC 606, ASC 718, ASC 842, ASC 820), tax reporting and international tax planning, restructuring, acquisitions, and litigation support. Its go-to-market was a horizontal professional-services model serving a broad base of public and private companies requiring technical valuation expertise, with delivery led by a senior practitioner trained in Big Four transaction advisory services.

Oracle Capital was acquired by WilliamsMarston in July 2022 and ceased to operate as an independent entity. At the time of acquisition, the firm was nationally recognized for its specialized valuation work, with its President and Managing Partner, Rob Maxfield, joining WilliamsMarston as Partner and West Region Valuation Leader. No pricing model, headcount, revenue, or technology/AI capability information is disclosed in available source data. As of the acquisition, the firm's characteristics are best understood as a talent-and-expertise-driven boutique professional services firm rather than a technology-enabled platform.

Name

Oracle Capital Partners

Legal name

Oracle Capital LLC

Website

https://oraclecapital.com

Company type

Private

Founded year

2005

Operating status

Acquired

Headcount range

11–50 employees

Short description

Oracle Capital LLC (Oracle Capital Partners) was a US boutique valuation advisory firm providing complex valuation services for financial reporting, tax, transaction, and litigation purposes to publicly-traded and privately-held companies. Acquired by WilliamsMarston in July 2022.

Ownership category

akta.pro rank

Product category

Valuation Advisory Services

NAICS

Portfolio Management and Investment Advice (523940), Offices of Certified Public Accountants (541211)

SIC

Investment Advice (6282)

akta.pro primary industry

Business Valuation (Private Companies & Equity Interests) (BPAHANAA)

akta.pro secondary industries

Financial Reporting Valuation (ASC 820/805, IFRS 13/3) (FSAEAHAB), Purchase Price Allocation (PPA) & Intangible Asset Valuation (FSAEAHAF)

Keywords

• Valuation advisory services
• Business valuation
• Intangible asset valuation
• Financial reporting valuations
• Transaction valuation

Headquarters

HQ city

Detroit

HQ country

United States

HQ region

North America

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Technology or R&D, Infrastructure

Core offering

Oracle Capital LLC was a boutique valuation advisory firm providing complex valuation services to publicly-traded and privately-held companies. Its offerings covered valuation of closely held businesses, minority and majority business interests, securities, and intangible assets for purposes such as ASC 805, ASC 350, ASC 606, ASC 718, ASC 842, ASC 820, international tax planning, restructuring, acquisition, and litigation support.

Differentiator

Problem solved

Functional benefit

Products and services

• Business and Equity Interest Valuation Valuation of closely held businesses and minority and majority business interests for financial reporting, tax reporting, restructuring, acquisition, and litigation purposes, delivered to publicly-traded and privately-held companies.
• Intangible Asset Valuation Valuation of intangible assets, including those identified in business combinations under ASC 805, for amortization purposes, impairment testing, tax reporting, and litigation support.
• Complex Financial Instruments Valuation Fair value analysis of complex securities, including equity instruments, debt instruments, hybrid instruments, and structured instruments, using option pricing theory, Monte Carlo simulation, and related quantitative finance models for financial reporting, tax reporting, and management planning.
• Purchase Price Allocation Allocation of purchase price to acquired tangible and intangible assets and liabilities (including contingent consideration) and assignment of appropriate useful lives, performed under ASC 805 / IFRS 3 for financial reporting and fair market value standards for tax reporting.
• Goodwill and Intangible Asset Impairment Testing Impairment testing of goodwill, intangibles, and long-lived assets under U.S. GAAP (ASC 350, ASC 360) and IFRS (IAS 36), performed annually or upon a triggering event for financial reporting purposes.
• Share-Based Payments / 409A Valuation Valuation of share-based payments including stock, options, stock appreciation rights, hurdle/growth shares, and other deferred compensation for financial reporting (ASC 718) and IRC 409A purposes, with assistance determining related compensation expense.
• Tax Valuation Valuation services supporting international tax planning, restructuring, and tax reporting (including IRC 409A, IRC 197, 167, 338, 1060), delivered to corporate taxpayers and their advisors.
• Litigation and Dispute Valuation Independent valuation support for litigation, disputes, and contested matters including fairness and solvency opinions, intended for use by legal counsel, courts, and corporate clients.
• PE/VC Portfolio Valuation Valuation of portfolio company holdings, complex capital structures, tranched preferred, warrants, and equity-based compensation for PE/VC funds and their portfolio companies.
• Real Estate and Personal Property Valuation Valuation of real estate and personal property assets in support of financial reporting, tax, and transaction-related engagements for corporate and individual clients.

Segments1 record

Ideal customer profiles1 record

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Recent moves1 record

Expansion highlights1 record

Direct peers

• VMG Health: Nationally recognized valuation and advisory firm serving healthcare and other industries with complex business and intangible asset valuations, including ASC 805 PPA and impairment work.
• Stout: Specialty advisory firm with a dedicated Valuation practice covering business, intangible, and financial instrument valuations for financial reporting, tax, and litigation — closely aligned with Oracle Capital's service scope and boutique positioning.
• Marshall & Stevens: Long-standing boutique valuation firm specializing in business, intangible, and fixed asset valuations for financial reporting, tax, and litigation — closely comparable to Oracle Capital in scope and boutique positioning.

Broad incumbents

• BDO USA: Top-tier accounting and advisory network with a substantial Valuation & Business Analytics practice; competes directly with Oracle Capital for ASC 805, ASC 350, and ASC 718 engagements and offers broader geographic coverage.
• Houlihan Lokey: Global investment bank with a sizable Valuation Services practice covering fairness opinions, transaction opinions, and complex security valuations — a natural competitor to Oracle Capital on PE/VC and complex instrument mandates.
• RSM US: Large accounting and advisory firm with a dedicated Valuation practice delivering business, intangible, and equity valuations for PE-backed and public-company clients — overlapping Oracle Capital's middle-market and complex-engagement focus.
• Kroll (Duff & Phelps): One of the largest independent valuation, corporate finance, and disputes advisory firms; directly comparable to Oracle Capital across complex financial instrument, business, and intangible asset valuations for ASC and tax reporting.
• Grant Thornton: Major accounting and advisory firm with a Transaction Advisory and Valuation Services practice covering PPA, impairment, and complex instrument valuations — directly comparable to Oracle Capital on ASC-driven engagements.
• WilliamsMarston: The strategic acquirer of Oracle Capital LLC in July 2022; WilliamsMarston is a specialty advisory firm providing accounting, tax, transaction, and valuation services, and is the natural home for the Oracle Capital practice going forward.
• Deloitte (US Valuation practice): One of the largest Big 4 valuation practices; competes for the most complex PPA, impairment, and complex-financial-instrument mandates that Oracle Capital also targets, with materially greater staffing capacity.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat2 records

Key risks5 records

Key highlights5 records

Customer concentration

• LinkedInlinkedin.com/company/oracle-capital-llc

Revenue estimate

Valuation estimate

Number of profiles

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments2 records

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Oracle Capital Partners