Mylan Pharmaceuticals v. The Procter & Gamble Company

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In an alleged predatory pricing matter, Mylan Pharmaceuticals, a generic drug manufacturer, claimed that Procter & Gamble, the brand manufacturer, and Watson Pharmaceuticals, an authorized generic manufacturer, were selling competing products below cost.

Retained by Shearman & Sterling

In an alleged predatory pricing matter, Mylan Pharmaceuticals, a generic drug manufacturer, claimed that Procter & Gamble, the brand manufacturer, and Watson Pharmaceuticals, an authorized generic manufacturer, were selling competing products below cost. The matter was filed in California State Court, claiming violation of the California Unfair Practices Act.

Ms. Hammer opined on the correct method for calculating product profitability over the period.

Counsel for Watson Pharmaceuticals retained cost accounting expert Christine Hammer, a senior advisor with Cornerstone Research. Ms. Hammer opined on the correct method for calculating product profitability over the period by determining net product revenues and fully allocated costs. The case settled.

Case Expert

Christine M. Hammer

Certified Public Accountant;
Senior Advisor, Cornerstone Research