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  "documentTitle": "Heska Corporation (HSKA)",
  "authorId": "54_Spruce_Point_Capital",
  "authorName": "Spruce Point Capital Management",
  "documentKindSlug": "activist-deck",
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  "sourceTypeSlug": "short_seller",
  "sourceTypeLabel": "Short seller",
  "presentationDate": "2021-10-25 00:00:00",
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  "notes": "Uses a red box to highlight the removed list of suppliers between the 2019 and 2020 10-K excerpts.",
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      "kind": "callout",
      "text": "Heska deleted the list of suppliers in its 2020 10-K despite our belief it had virtually zero change in its dependence on these external companies",
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      "kind": "callout",
      "text": "Prior to 2020, Heska explicitly disclosed that it relied on others almost exclusively for product development. In these relationships, we believe “collaboration” meant that Heska told the source OEM which capabilities they wanted the equipment to have. We believe Heska's removal of this disclosure in its 2020 10-K is potentially misleading.",
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      "text": "Heska Disclosure on Product Development in 2020 10-K",
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      "text": "Heska Disclosure on Product Development in 2019 10-K",
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      "text": "Source: Heska 2020 10-K, Heska 2019 10-K",
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      "text": "Heska Formerly Disclosed A Clearer Picture of Its Product Development Activities",
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