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Andrew Galbraith

ABV, CFA

Phone:

713-560-8625

Email:

agalbraith@galbraithconsulting.com

Mr. Galbraith is accredited in business valuation, holds the chartered financial analyst designation, and has more than 25 years of experience working in public accounting and consulting firms. He has engaged in a variety of litigation and consulting matters involving business valuations, commercial economic damages, intellectual property rights, personal injury matters, business combinations, indefinite lived assets, long lived assets, and other fair value measurements in a variety of industries.

Experience

August 2023 - Present

Partner, Galbraith Litigation Consulting LLC

April 2022 - August 2023

Managing Director, Whitley Penn LLP

February 2017 - April 2022

Managing Director, StoneTurn LLC

August 2016 - February 2017

Owner, ADG Financial Services LLC

March 2014 - August 2016

Director, Alvarez & Marsal LLC

August 2011 - March 2014

Owner, ADG Financial Services LLC

January 2008 - August 2011

Director, Grant Thronton LLP

September 2006 - December 2007

Director, Kroll Inc.

October 2003 - July 2006

Associate Director, Navigant Consulting Inc.

February 2002 - August 2003

Manager, BDO Seidman LLP

December 1999 - November 2001

Senior Associate, Standard & Poor’s

Education

  • B.S. Finance, University of Texas (Austin)

  • M.B.A. Concentration in Finance, University of St. Thomas

Professional Certifications

  • Chartered Financial Analyst designation (CFA)

  • Accredited in Business Valuation (ABV®)

Professional Organizations

  • Houston Intellectual Property Law Association (HIPLA)

  • Licensing Executives Society (LES)

Range of Business Experience

Economic Damages

  • Provide opinions of economic damages in litigation matters specific to commercial disputes and opinions of value.

  • Managing Director on engagements having economic damages up to $1 billion.

  • Calculated damages and provided testimony in litigation matters (testimony experience detailed below).

Breach of Contract/Fraud

  • Calculated damages and provided written testimony in breach of contract matters.

  • Assisted client in breach of contract case. Utilized IRR, debt coverage ratios and respective hurdle rates to analyze the feasibility of a $175 million convention center hotel. Rebutted expert witness report and assisted client in mediation proceedings.

Valuation

  • Prepared valuations and reports for financial reporting purposes in accordance with ASC 805 - (business combinations), ASC 350 - (indefinite lived assets), ASC 360 - (long lived assets), and ASC 820 - (fair value measurements).

  • Prepared valuations and reports for tax reporting.

  • Prepared quarterly valuation of warrants associated with a biodiesel facility.

  • Valued hedge fund and partnership interests for dispute in arbitration.

  • Assisted clients in identifying and valuing intangible assets in accordance with SOP 90-7, Fresh Start Accounting.

  • Assisted client in settlement negotiations, involving the valuation and determination of a royalty rate for use of their intellectual property.

  • Assisted clients in preparing purchase price allocations for financial reporting purposes.

  • Valued businesses in bankruptcy to be used for capital restructuring.

  • Valued client’s intellectual property rights involving software used in point-of-sale kiosks for the automotive repair industry.

  • Assisted clients in the determination of a reasonable royalty rate.

  • Assisted client in the valuation of heat rate options for trading settlement negotiations.

  • Developed macroeconomic damage model and various statistical measures to identify potential price manipulation within the natural gas industry.

Personal Injury / Wrongful Death / Wrongful Termination

  • Calculated damages and provided written testimony in matters of personal injury.

Testimony Experience

  • Energy Utility Group, LLC v. Trulieve Holdings, Inc., Arbitration. Breach of Contract – Expert report submitted and deposition testimony.

  • Odell Water Well, LLC v. Ramrod Trucking, Inc., David Zubia, Warren’s Ready-Mix LLC and James Bernard Carter, District Court of Harris County, Texas. Personal Injury – Expert report submitted

  • Rebecca Kennedy v. Jerry Carreon Flores, Ely Zamora D/B/A Buried Stone Rock Yard, and Mathew Donald Galvin, District Court of Harris County, Texas. Personal Injury – Expert report submitted.

  • J2 Resources, LLC v. Ed Sabo, Gary Kisssinger, and PK Industrial Supply, LLC. District Court of Harris County, Texas, 333rd Judicial District.  Breach of contract and fiduciary duty – Expert report submitted.

  • Blackbuck Petroleum Propco I LLC; and its operating affiliate AGP Energy Services LLC v. Bluefin Resources Propco LLC; Bluefin Resources LLC; Stanford Petroleum LLC; and Scott Stanford, Individually - expert designation submitted.

  • Kimberlie Jezek, Ashley Jezek and Annalise Jezek v. Eugene Jezek, A-1 All American, Inc. and A-1 All American, Inc. d/b/a All-American Pawn Shop Store #2 – Business Valuation – Expert report submitted.

  • PacTec, Inc. v. I.C.E. Service Group, Inc., I.C.E. Packaging Company, LLC, and Strategic Packaging Systems, LLC – Theft of Trade Secrets – Submitted expert report.

  • ExxonMobil Oil Corporation v. Landmark Industries, LLC and Landmark Industries Energy, LLC – Trademark Valuation –Expert report submitted.

  • Al Rushaid Petroleum Investment Company and Al Rushaid Trading Company v. Siemans Energy, Inc. – Breach of Contract and Theft of Trade Secrets –Expert report submitted.

  • Meridian Hospital Systems Corp. v. Post Acute Medical, LLC, Pam Physician Enterprise, Clear Lake Institute for Rehabilitation, LLC, and Key Management Group, Inc. – Theft of Trade Secrets – Expert report submitted and deposition testimony.

  • JBS Packing, Inc. v. Shirley & Sons Construction Company, Inc., Shelmark Engineering, LLC, Science Engineering, LP a/k/a Science Engineering, Ltd., and Y.R.M.R. LLC. – Lost Profits – Deposition testimony.

  • The State of Texas v. Cubesmart LP, County Civil Court at Law of Harris County, Texas. Condemnation - Remainder Damages – trial testimony.

  • Patrick Hudson v. Farmers Insurance Exchange, Judicial District Court of Orange County, Texas. Breach of contract/Expert report submitted and testimony at trial.

  • Jonathan Villareal and Chris Villareal v. Union Pacific Railroad Company, District Court of Colorado County, Texas, 25th Judicial District. Personal injury - Expert report and trial testimony.

  • Aon Group Inc., v. Michelle Miears, Shawn Thompson, Houston Series of Lockton Companies LLC, District of Harris County, Texas 165th Judicial District. Breach of contract - Expert report submitted and deposition.

  • Aon Group Inc., v. William R. Williams, III, District of Harris County, Texas 215th Judicial District. Breach of contract - Expert report submitted and deposition.

  • IWS Gas and Supply of Texas, LTD., Robert A. Morton, Jr., Steven P. Lynch, Ruben G. Pena, Rhanda Childers, Denis Stermer, Kevin James, Tomas Smith and John Rogstad vs. Airgas- Southwest, Inc. and Brent Sparks, In District Court of Harris County, 164th Judicial District. Lost profits – Deposition.

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