J. Davis Rolfe, Jr.

CPA

Senior Financial Analyst

Davis Rolfe is a senior financial analyst with Mercer Capital. Davis has valuation experience in engagements related to corporate planning and reorganizations, financial reporting, fairness opinions, litigation support, employee stock ownership plans, and estate and gift tax planning and compliance matters.

He is a member of the Transaction Advisory & Restructuring service group and contributes to the quarterly publication Middle Market Transaction Update.

Davis is also a member of the Medical Device and Medical Technology industry team and contributes to the quarterly newsletter Value Focus: Medtech & Device Industry.

Professional Designations

  • Certified Public Accountant (American Institute of Certified Public Accountants)

Education

  • University of Mississippi, Oxford, Mississippi (M.A., Accounting, 2018)

  • University of Mississippi, Oxford, Mississippi (B.A., Accounting and Finance, 2017)

Authored Content

An Overview of Senior Care / Long-Term Care as of Q2 2025
An Overview of Senior Care / Long-Term Care as of Q2 2025
While the senior care industry faces a variety of challenges, including staffing shortages, regulatory pressures, and rising costs, there are also numerous opportunities for growth.
Dental Service Organizations
Dental Service Organizations
By 2028, an estimated 16% of specialized practices will be affiliated with DSOs. These specialized practices have even higher margins than general practices and have been receiving more referrals each year, making them particularly attractive to PE firms.
Ambulatory Surgery Centers
Ambulatory Surgery Centers
The popularity of ASCs among patients and insurers has propelled the value of the ASC market in the United States. Currently, the market is valued at $46 billion and is expected to reach $66 billion by 2033.
Q2 2025- Segment Focus: Senior Care / Long-Term Care
Healthcare Facilities Q2 2025

Segment Focus: Senior Care / Long-Term Care

Senior care is a large and growing industry in the United States. Growth is primarily predicated on demographic shifts, with an aging population likely to need both general and specialized living assistance.
Anatomy of Volatility:  Evolent (EVH)
Anatomy of Volatility: Evolent (EVH)
A few notes on EVH price volatility in recent quarters – we remain observers and may report further notable developments.
Q1 2024
Medtech and Device Industry Newsletter - Q1 2024
FEATURE ARTICLE | Five Trends to Watch in the Medical Device IndustryEXECUTIVE SUMMARYThis quarterly update includes a broad outlook that divides the healthcare industry into four sectors:Biotechnology & Life SciencesMedical DevicesHealthcare TechnologyLarge, Diversified Healthcare CompaniesWe include a review of market performance, valuation multiple trends, operating metrics, and other market data. This issue also includes a review of M&A and IPO activity