Lear has been appointed by an Italian company active at national level to quantify the damages eligible for support under the fifth amendment of the Temporary Framework for State Aid, which aims at providing companies with a contribution to compensate for the lower revenues due to the COVID-19 pandemic outbreak. Lear’s analysis provides an in-depth review of the effects of the COVID-19 pandemic on the company’s business, economic and financial performance, which has informed the methodology adopted by the European Commission for the quantification of damages.