About Us


Publishing Purpose

Timothy Moffit, Chair and Associate Professor of Economics and Business at Kalamazoo College, and Michelle Gigowski, Senior Financial Analyst, are valuation and turnaround educators and consultants who have spent many years identifying and modeling the value creating forces for various businesses. The motivation for writing the What’s It Worth? series stems from several decades of teaching and consulting for stakeholders across diverse industries regarding the value dynamics of both tangible and intangible assets.

Introduction to What’s It Worth?

Dr. Moffit and Ms. Gigowski have pioneered the Value Creation Potential Index (VCP Index), which is based on critical cash flow and risk dimensions. Each asset class in the What’s It Worth? series has its own calculated valuation index. The What’s It Worth? series is intended for both those who have a professional or operational background in the business type, and for those who have limited experience in finance, accounting, and the subject business’s operations.