Page 182 - CFF
P. 182
Lost profits in patent matters
Panduit Corp. v. Stahlin Bros. Fibre Works, Inc. sets out a four factor
test accepted by most courts as method for the patent holder to
establish entitlement to lost profits
1. Demand existed for the patented product during the period of infringement.
2. Acceptable non-infringing substitutes were not available to satisfy demand during the period
of infringement.
3. The patent owner possessed the manufacturing and marketing capacity to have supplied
the patented product to customers who purchased the infringing product.
4. The amount of profit the patent holder would have made.
10 © 2019 Association of International Certified Professional Accountants. All rights reserved.
10
