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  "documentTitle": "Heska Corporation (HSKA)",
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  "authorName": "Spruce Point Capital Management",
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  "presentationDate": "2021-10-25 00:00:00",
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  "notes": "The table uses a 'No' vs 'Yes' comparison to frame Heska's reporting as deficient.",
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      "kind": "callout",
      "text": "Heska fails to provide adequate financial disclosure to allow investors to properly assess business performance. We find that most of the omissions are provided by sector leader IDEXX Labs, suggesting Heska is not conforming to industry norms. Moreover, some Heska disclosures are simply wrong or inconsistent.",
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      "text": "Source: Heska SEC filings",
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      "text": "Review of Heska Financial Disclosure Practices table comparing Heska and IDEXX across Revenue, Expenses, and Other categories.",
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      "text": "We Believe Heska's Financial Disclosures Fail To Provide Important Details For Investors",
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