Supriya Misra

A Certified Public Accountant, Supriya has ten years of experience focusing on dispute advisory and litigation consulting. Her industry experience includes manufacturing, healthcare, oil & gas, defense and government contracting, food processing, consumer packaged goods, hospitality (including hotel and restaurant), and retail.

Supriya’s professional experience includes but is not limited to:

Business Interruption, Extra Expense, and Property Damage

• Measured and prepared the business interruption, extra expense, and property damage claim for a global fertilizer manufacturer after an equipment explosion. Measurement complexities included allocating lost production to multiple sales terminals, valuing lost sales at different prices and costs based on sales terminal, measuring the impact of ramp-up after partial repairs were complete, considering seasonality of the business and sales, and measuring lost byproduct sales and saved distribution costs. Total loss was in excess of $100 million.

Product Recall

• Prepared the business interruption and extra expense claim for a Fortune 500 Food Company related to a product recall due to a potential salmonella contamination. Services included preparing calculations in support of inventory on hand, recall expenses (customer deductions, freight expense, warehousing expense, customer profit, etc.), business interruption, and product restoration expense. Claim complexities included measuring business interruption taking into consideration the contaminated inventory portion of the loss to ensure no duplication or overlooked lost profit. Claim measurements were submitted to insurers within three months of the recall event and the matter was successfully resolved within one year.

Cyber Breach

• Measured and prepared the loss calculation, documentation, and submission for a merchandise retailer related to a cyber-attack on a third-party service provider. The event impacted the e-commerce portion of the business. Measurement complexities included properly forecasting sales, absent the loss, given impacts to the business caused by COVID as well as lack of historical performance due to the business being in infancy. Worked closely with the auditor to help them understand the unique nature of the client’s business as well as the unprecedented COVID environment in which they were operating, resulting in a favorable and timely settlement.

Builder’s Risk

• Measured and prepared a builder’s risk claim related to electrical damage in a partially occupied apartment complex. Measurement considered loss of rents in occupied buildings, market-to-actual rent adjustment, expenses incurred for loan extension, and additional concessions provided to existing residents.

Business Interruption Values & Exposure Analysis

• Annual preparation of business interruption values studies for multiple Fortune 500 companies in the following industries: energy and petrochemicals, food processing, pharmaceuticals, and defense technology.

Litigation Support & Expert Services

• Measured lost profits and extra expenses and prepared in-depth reports and exhibits used in expert testimony for first- and third-party disputes ranging from $5 million to over $1 billion.
• Measured reimbursement and waste claims, provided mediation and deposition support, and performed asset tracing and characterization, assessment and analysis of property division, estate planning, pension valuations, and income analyses primarily for probate and family law cases for estates ranging from $250,000 to over $3 billion.
• Assisted with damages claims, wrongful termination claims, and contract disputes.