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  "documentTitle": "Heska Corporation (HSKA)",
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      "text": "Although the primary Cuattro transactions were completed between 2013 and 2017, the Company's original disclosure related to goodwill considerations suggests a clear case of impairment. We find it unsurprising that the promise of the Cuattro deals were not realized.",
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      "text": "What was Cuattro? - A reseller that knew how to integrate equipment... Did Heska ever succeed in offering bundled solutions? - We believe the answer is no... Estimated future cash flows? - Heska had a poor track record... Current \"future\" prospects? - Management said... \"modest\" future growth. Key employees? - Both left Heska in early 2020.",
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      "text": "The Company believes goodwill is a function of several factors. Cuattro Vet USA had assembled a workforce highly knowledgeable in the veterinary imaging area... The Company anticipated bundling and cross promotion programs... could enhance the revenue...",
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      "text": "Source: Heska 2014 10-K",
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      "text": "We Believe The Goodwill Heska Incurred With The Cuattro Acquisition Is Likely Impaired",
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