Roger Loh Kit Seng is a Malaysia-based valuation specialist and Director, Financial Advisory at Forvis Mazars. He advises SMEs, IP owners, and corporate clients on the valuation of intellectual property and other intangible assets, with a focus on financing, licensing, commercialisation, financial reporting and transaction-related matters in which IP is a key driver of value.
His work focuses on software and technology assets, trademarks and brands, customer-related intangibles, contract-based intangibles, data or platform-related assets, and patents. He is often engaged when valuations involve difficult modelling, valuation of early-stage businesses, or cross-border considerations across different valuation and reporting frameworks.
Roger’s background in financial reporting and valuation strengthens his IP valuation work in situations where the analysis must withstand scrutiny from auditors, investors, lenders, tax officers, or transaction counterparties. At Forvis Mazars, he plays an active role in firm-wide technical guidance on valuation, modelling, and financial reporting, and is identified as one of the firm’s experts on cost-of-capital issues.
He has worked on intangible asset valuation matters across technology, consumer-facing, and healthcare businesses, as well as other sectors, including assignments involving fair value, purchase price allocation, impairment, internal transactions, and other IP-rich situations. He also has experience in transfer pricing and dispute-related matters involving intangible assets, which he can draw on where relevant.
Roger completed the MyIPO VALUE Programme and IP Valuer Certification. He serves on the Asia Committee of the International Valuation Standards Council and on the Valuation Committee of the Malaysian Institute of Accountants. He is also a member of the American Society of Appraisers and a Certified Valuation Analyst.
1. IP valuation for financing, licensing, and commercialisation
Advises on the valuation of IP and intangible assets to support financing discussions, licensing arrangements, commercialisation strategies, and transaction decisions where value needs to be assessed in a practical and defensible manner.
2. Valuation of technology, brands, and customer-related assets
Performs valuation work involving software and technology assets, trademarks and brands, customer relationships, contract-based intangibles, data or platform-related assets, and patents across a range of industries.
3. IP-rich financial reporting and transaction support
Supports valuation matters arising from acquisitions, fair value measurement, purchase price allocation, and impairment testing, particularly where intellectual property and other intangible assets are important to the business.
4. Complex and cross-border valuation matters
Focuses on complex assignments involving the cost of capital, discount rates, advanced modelling, and cross-border considerations across different reporting or valuation frameworks.
5. Transfer pricing and dispute support
Also supports selected transfer pricing and dispute-related matters involving intangible assets that require careful valuation analysis.