In Sony Computer Entertainment UK Ltd v Cinram Logisitics UK Ltd - Lawtel 8.8.08 the Court of Appeal held that an owner of goods lost or converted by a bailee in breach of contract, there being no problem on the ground of remoteness or lack of knowledge of the profit in question, was prima facie entitled to the value of the goods. If a defendant wished to argue that the loss was less because the profit could have been earned in any event by a replacement sale, at the cost only of the expenditure of a lesser sum for the purpose of manufacturing further goods, then the defendant bore the burden of proving that case.