When lost profits are in dispute, relatively small valuation assumptions can materially affect claimed damages. This one-page litigation-focused handout outlines 10 recurring valuation issues in lost profits analyses.

Key Issues Covered:

• Lost revenues are not equivalent to lost profits
• Speculative growth assumptions
• Failure to account for mitigation
• Use of risk-free discount rates
• Industry and economic considerations
  

Seemingly minor valuation assumptions may materially affect damages conclusions.