Heska Corp. (HSKA) 10-Q4 Aug 212021 Q2 Quarterly reportFinancial data

Company Profile

Cover Page

Cover Page - shares	6 Months Ended
Cover Page - shares	Jun. 30, 2021	Aug. 02, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2021
Document Transition Report	false
Entity File Number	000-22427
Entity Registrant Name	HESKA CORPORATION
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	77-0192527
Entity Address, Address Line One	3760 Rocky Mountain Avenue
Entity Address, City or Town	Loveland
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80538
City Area Code	970
Local Phone Number	493-7272
Title of 12(b) Security	Common stock, $0.01 par value
Trading Symbol	HSKA
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		10,645,363
Entity Central Index Key	0001038133
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 245,153	$ 86,334
Accounts receivable, net of allowance for losses of $798 and $769, respectively	27,887	31,080
Inventories	41,204	40,037
Net investment in leases, current, net of allowance for losses of $136 and $192, respectively	5,394	4,794
Prepaid expenses	5,517	3,875
Other current assets	5,688	5,155
Total current assets	330,843	171,275
Property and equipment, net	34,296	35,542
Operating lease right-of-use assets	4,944	5,457
Goodwill	90,771	88,276
Other intangible assets, net	52,898	55,992
Deferred tax asset, net	17,845	5,694
Net investment in leases, non-current	17,384	15,789
Investments in unconsolidated affiliates	6,175	6,704
Related party convertible note receivable, net	6,776	6,671
Promissory note receivable from investee, net	8,846	0
Other non-current assets	8,588	8,439
Total assets	579,366	399,839
Current liabilities:
Accounts payable	14,581	15,119
Accrued liabilities	17,368	18,055
Operating lease liabilities, current	2,035	2,087
Deferred revenue, current, and other	7,497	6,854
Total current liabilities	41,481	42,115
Convertible note, non-current, net	83,824	48,459
Deferred revenue, non-current	4,074	4,667
Other long-term borrowings	119	554
Operating lease liabilities, non-current	3,404	3,858
Deferred tax liability	11,583	11,856
Other liabilities	1,115	1,277
Total liabilities	145,600	112,786
Stockholders' equity:
Preferred stock, $.01 par value, 2,500,000 shares authorized, none issued or outstanding	0	0
Common stock, $.01 par value, 13,250,000 shares authorized, respectively, none issued or outstanding	0	0
Public common stock, $.01 par value, 13,250,000 shares authorized, 10,645,730 and 9,475,845 shares issued and outstanding, respectively	106	95
Additional paid-in capital	569,214	423,650
Accumulated other comprehensive income	10,638	14,169
Accumulated deficit	(146,192)	(150,861)
Total stockholders' equity	433,766	287,053
Total liabilities and stockholders' equity	$ 579,366	$ 399,839

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Allowance for doubtful accounts	$ 798	$ 769
Leases, allowance for doubtful accounts	$ 136	$ 192
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,500,000	2,500,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Traditional Common Stock
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	13,250,000	13,250,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0
Public Common Stock
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	13,250,000	13,250,000
Common stock, shares issued (in shares)	10,645,730	9,475,845
Common stock, shares outstanding (in shares)	10,645,730	9,475,845

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF (LOSS) INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenues [Abstract]
Revenue, net	$ 64,928	$ 45,712	$ 125,431	$ 76,366
Cost of revenue	37,656	27,847	72,689	45,053
Gross profit	27,272	17,865	52,742	31,313
Operating expenses:
Selling and marketing	12,449	9,583	23,356	16,963
Research and development	1,948	1,696	3,134	3,824
General and administrative	13,569	11,040	25,930	19,599
Total operating expenses	27,966	22,319	52,420	40,386
Operating (loss) income	(694)	(4,454)	322	(9,073)
Interest and other expense, net	581	2,145	1,106	4,343
Loss before income taxes and equity in losses of unconsolidated affiliates	(1,275)	(6,599)	(784)	(13,416)
Income tax expense (benefit):
Current income tax expense	36	31	677	56
Deferred income tax benefit	(1,087)	(243)	(3,294)	(1,776)
Total income tax benefit	(1,051)	(212)	(2,617)	(1,720)
Net (loss) income before equity in losses of unconsolidated affiliates	(224)	(6,387)	1,833	(11,696)
Equity in losses of unconsolidated affiliates	(343)	(87)	(529)	(217)
Net (loss) income after equity in losses of unconsolidated affiliates	(567)	(6,474)	1,304	(11,913)
Net loss attributable to redeemable non-controlling interest	0	(117)	0	(268)
Net (loss) income attributable to Heska Corporation	$ (567)	$ (6,357)	$ 1,304	$ (11,645)
Earnings Per Share [Abstract]
Basic (loss) earnings per share attributable to Heska Corporation (in dollars per share)	$ (0.06)	$ (0.72)	$ 0.13	$ (1.43)
Diluted (loss) earnings per share attributable to Heska Corporation (in dollars per share)	$ (0.06)	$ (0.72)	$ 0.13	$ (1.43)
Weighted average outstanding shares used to compute basic (loss) earnings per share attributable to Heska Corporation (in shares)	10,167	8,776	9,825	8,165
Weighted average outstanding shares used to compute diluted (loss) earnings per share attributable to Heska Corporation (in shares)	10,167	8,776	10,189	8,165

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Net income (loss) after equity in losses from unconsolidated affiliates	$ (567)	$ (6,474)	$ 1,304	$ (11,913)
Other comprehensive income (loss):
Translation adjustments and gains (losses) from intra-entity transactions	1,852	2,216	(3,531)	1,860
Comprehensive income (loss)	1,285	(4,258)	(2,227)	(10,053)
Comprehensive loss attributable to redeemable non-controlling interest	0	(117)	0	(268)
Comprehensive income (loss) attributable to Heska Corporation	$ 1,285	$ (4,141)	$ (2,227)	$ (9,785)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Cumulative Effect, Period of Adoption, Adjusted Balance	Preferred Stock	Preferred StockCumulative Effect, Period of Adoption, Adjusted Balance	Traditional Common Stock	Traditional Common StockCumulative Effect, Period of Adoption, Adjusted Balance	Additional Paid-in Capital	Additional Paid-in CapitalCumulative Effect, Period of Adoption, Adjustment	Additional Paid-in CapitalCumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss)Cumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Deficit	Accumulated DeficitCumulative Effect, Period of Adoption, Adjustment	Accumulated DeficitCumulative Effect, Period of Adoption, Adjusted Balance
Beginning balance (in shares) at Dec. 31, 2019				0	0	7,882	7,882
Beginning balance at Dec. 31, 2019	$ 154,364	$ (18)	$ 154,346	$ 0	$ 0	$ 79	$ 79	$ 290,216		$ 290,216	$ 513	$ 513	$ (136,444)	$ (18)	$ (136,462)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss attributable to Heska Corporation	(11,645)												(11,645)
Issuance of common stock, net of shares withheld for employee taxes (in shares)						24
Issuance of common stock, net of shares withheld for employee taxes	904					$ 0		904
Issuance of preferred stock, net of issuance costs (in shares)					122
Issuance of preferred stock, net of issuance costs	121,785				$ 1			121,784
Conversion of convertible securities (in shares)				122		1,509
Conversion of preferred stock to common stock	0			$ (1)		$ 15		(14)
Stock-based compensation	2,797							2,797
Other comprehensive income (loss)	1,860										1,860
Ending balance (in shares) at Jun. 30, 2020				0		9,415
Ending balance at Jun. 30, 2020	270,047			$ 0		$ 94		415,687			2,373		(148,107)
Beginning balance (in shares) at Mar. 31, 2020				122		7,843
Beginning balance at Mar. 31, 2020	270,638			$ 1		$ 78		412,152			157		(141,750)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss attributable to Heska Corporation	(6,357)												(6,357)
Issuance of common stock, net of shares withheld for employee taxes (in shares)						63
Issuance of common stock, net of shares withheld for employee taxes	1,106					$ 1		1,105
Conversion of convertible securities (in shares)				122		1,509
Conversion of preferred stock to common stock	0			$ (1)		$ 15		(14)
Stock-based compensation	2,444							2,444
Other comprehensive income (loss)	2,216										2,216
Ending balance (in shares) at Jun. 30, 2020				0		9,415
Ending balance at Jun. 30, 2020	270,047			$ 0		$ 94		415,687			2,373		(148,107)
Beginning balance (in shares) at Dec. 31, 2020				0	0	9,476	9,476
Beginning balance at Dec. 31, 2020	287,053	$ (26,469)	$ 260,584	$ 0	$ 0	$ 95	$ 95	423,650	$ (29,834)	$ 393,816	14,169	$ 14,169	(150,861)	$ 3,365	$ (147,496)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss attributable to Heska Corporation	1,304												1,304
Issuance of common stock, net of shares withheld for employee taxes (in shares)						229
Issuance of common stock, net of shares withheld for employee taxes	1,766					$ 2		1,764
Issuance of preferred stock, net of issuance costs (in shares)						941
Issuance of preferred stock, net of issuance costs	164,186					$ 9		164,177
Stock-based compensation	9,457							9,457
Other comprehensive income (loss)	(3,531)										(3,531)
Ending balance (in shares) at Jun. 30, 2021				0		10,646
Ending balance at Jun. 30, 2021	433,766			$ 0		$ 106		569,214			10,638		(146,192)
Beginning balance (in shares) at Mar. 31, 2021				0		10,418
Beginning balance at Mar. 31, 2021	425,273			$ 0		$ 104		562,008			8,786		(145,625)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss attributable to Heska Corporation	(567)												(567)
Issuance of common stock, net of shares withheld for employee taxes (in shares)						228
Issuance of common stock, net of shares withheld for employee taxes	1,588					$ 2		1,586
Stock-based compensation	5,620							5,620
Other comprehensive income (loss)	1,852										1,852
Ending balance (in shares) at Jun. 30, 2021				0		10,646
Ending balance at Jun. 30, 2021	$ 433,766			$ 0		$ 106		$ 569,214			$ 10,638		$ (146,192)

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities:
Net income (loss) after equity in losses from unconsolidated affiliates	$ 1,304	$ (11,913)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation and amortization	6,680	4,704
Non-cash impact of operating leases	1,050	840
Deferred income tax benefit	(3,294)	(1,776)
Stock-based compensation	9,457	2,797
Equity in losses of unconsolidated affiliates	(529)	217
Accretion of discounts and issuance costs	35	3,049
Other losses	768	65
Changes in operating assets and liabilities (net of the effect of acquisitions):
Accounts receivable	3,046	(1,268)
Inventories	(4,080)	(4,094)
Other assets	(4,404)	(56)
Accounts payable	(334)	(2,732)
Other liabilities	(3,603)	(2,928)
Net cash provided by (used in) operating activities	7,154	(13,095)
Cash flows from investing activities:
Promissory note receivable issuance	(9,000)	0
Purchases of property and equipment	(546)	(316)
Proceeds from disposition of property and equipment	41	0
Net cash used in investing activities	(13,387)	(119,926)
Cash flows from financing activities:
Payment of stock issuance costs	(314)	(214)
Preferred stock proceeds	0	122,000
Proceeds from issuance of common stock	167,198	1,514
Repurchase of common stock	(932)	(610)
Repayments of other debt	(653)	(109)
Borrowings on other debts	0	410
Net cash provided by financing activities	165,299	122,991
Foreign exchange effect on cash and cash equivalents	(247)	189
Net increase (decrease) in cash and cash equivalents	158,819	(9,841)
Cash and cash equivalents, beginning of period	86,334	89,030
Cash and cash equivalents, end of period	245,153	79,189
Supplemental disclosure of cash flow information:
Non-cash transfers of equipment between inventory and property and equipment, net	2,562	1,560
Non-cash conversion of preferred stock to common stock	0	122,000
Consideration payable for scil acquisition	0	537
Contingent consideration for acquisition	1,700	0
Indemnity holdback for acquisition	370	0
CVM
Cash flows from investing activities:
Acquisition of CVM	0	(14,420)
Lacuna Diagnostics, Inc.
Cash flows from investing activities:
Acquisition of CVM	(3,882)	0
Scil Animal Care Company
Cash flows from investing activities:
Acquisition of CVM	$ 0	$ (105,190)

OPERATIONS AND SUMMARY OF SIGNI

OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2021
Accounting Policies [Abstract]
OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Heska Corporation and its wholly-owned subsidiaries ("Heska", the "Company", "we" or "our") sell veterinary and animal health diagnostic and specialty products. Our offerings include Point of Care diagnostic laboratory instruments and supplies; digital imaging diagnostic products, software and services; digital cytology services; vaccines; local and cloud-based data services; allergy testing and immunotherapy; and single-use offerings such as in-clinic diagnostic tests and heartworm preventive products. Our core focus is on supporting veterinarians in the canine and feline healthcare space. Basis of Presentation and Consolidation The accompanying interim Condensed Consolidated Financial Statements are unaudited. The interim unaudited Condensed Consolidated Financial Statements have been prepared on a basis consistent with the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include normal, recurring adjustments, necessary to present fairly the financial position of the Company as of June 30, 2021, and the results of our operations and statements of stockholders' equity for the three and six months ended June 30, 2021 and 2020, and cash flows for the six months ended June 30, 2021 and 2020. The unaudited Condensed Consolidated Financial Statements included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") have been condensed or omitted pursuant to such rules and regulations. Our unaudited Condensed Consolidated Financial Statements include our accounts and the accounts of our wholly-owned subsidiaries since their respective dates of acquisitions. All intercompany accounts and transactions have been eliminated in consolidation. Where our ownership of a subsidiary is less than 100%, the non-controlling interest is reported on our Condensed Consolidated Balance Sheets. The non-controlling interest in our consolidated net income is reported as "Net loss attributable to redeemable non-controlling interest" on our Condensed Consolidated Statements of (Loss) Income. The results of operations for the six months ended June 30, 2021 are not necessarily indicative of the results to be expected for the full year or any future period, particularly in light of the COVID-19 pandemic and its effects on the domestic and global economies as described below. These unaudited Condensed Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto contained in our Annual Report on Form 10-K for the year ended December 31, 2020 and other financial information filed with the SEC. Beginning in the first quarter of 2020, to limit the spread of COVID-19, governments took various actions including the issuance of stay-at-home policies and social distancing procedures and guidelines, causing some businesses to adjust, reduce or suspend business and operating activities. Veterinary care is widely recognized as an "essential" service for pet owners, and veterinarians continued to deliver essential medical care for sick and injured pets. The stay-at-home policies deployed early in 2020 to combat the spread of COVID-19 resulted in a decrease in companion animal clinical visits, including delay of elective procedures and wellness visits and as a result lowers demand for diagnostic testing services. Beginning in the second quarter of 2020, certain local, state and federal governments began to ease the stay-at-home policies and allowed more businesses and facilities to re-open, leading to a recovery in companion animal clinical visits and associated demand for our diagnostic products. During the fourth quarter of 2020 and into the first quarter of 2021, increased restrictions in countries in which we operate, mainly in the European Union, and certain parts of Canada and Australia, re-emerged. These restrictions lessened during the second quarter of 2021, however, with the rise in variants, the extent to which the continuation, or another wave outbreak of COVID-19, or an outbreak of other health epidemics could impact our business, results of operations and financial condition, including the potential for write-offs or impairments of assets and suspension of capital investments, will depend on future developments. We are unable to predict with certainty the effects of the COVID-19 pandemic on our customers, suppliers and vendors, as well as the actions of governments, and when and to what extent normal economic and operating conditions can resume; these effects may differ from those assumed in our projected estimates. Even after the COVID-19 pandemic has subsided, we may continue to experience adverse impacts to our business, mainly in our ability to place new capital equipment, primarily under long-term contracts, as a result of any economic impact that may occur in the future. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates are required when establishing the allowance for credit losses and the net realizable value of inventory; determining future costs associated with warranties provided; determining the period over which our obligations are fulfilled under agreements to license product rights and/or technology rights; evaluating long-lived and intangible assets and investments for estimated useful lives and impairment; estimating the useful lives and standalone selling prices of instruments under leasing arrangements; determining the allocation of purchase price under purchase accounting; estimating the expense associated with the granting of stock; determining the need for, and the amount of a valuation allowance on deferred tax assets; determining the fair value of our embedded derivatives; and determining the value of the non-controlling interest in a business combination. Our actual results may differ from these estimates and there may be changes to those estimates in future periods. Critical Accounting Policies Our accounting policies are described in our audited Consolidated Financial Statements and Notes thereto contained in our Annual Report on Form 10-K for the year ended December 31, 2020, and other than the recently adopted accounting pronouncements described below have not changed materially since such filing. Adoption of New Accounting Pronouncements Effective January 1, 2021, we adopted ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes , which is intended to simplify various aspects related to the accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740, and also clarifies and amends existing guidance to improve consistent application. We evaluated the impact of the standard on our consolidated financial statements and the adoption of this ASU did not have a material impact on our consolidated financial statements and disclosures. Effective January 1, 2021, we adopted ASU 2020-01, Investments-Equity Securities (Topic 321) , Investments-Equity Method and Joint Ventures (Topic 323) , and Derivatives and Hedging (Topic 815) . The amendments in this ASU clarify the interaction between the accounting for investments in equity securities, investments in equity method and certain derivatives instruments. The ASU is expected to reduce diversity in practice and increase comparability of the accounting for these interactions. We evaluated the impact of the standard on our consolidated financial statements and the adoption of this ASU did not have a material impact on our consolidated financial statements and disclosures. Effective January 1, 2021, we early adopted ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity's Own Equity (Subtopic 815-40), which simplifies the accounting for certain convertible instruments. The update reduces the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible debt will be accounted for as a single liability measured at its amortized cost and convertible preferred stock will be accounted for as a single equity instrument measured at its historical cost, as long as no other features require bifurcation and recognition as derivatives. The update also requires the if-converted method to be used for convertible instruments and the effect of potential share settlement be included in the diluted earnings per share calculation when an instrument may be settled in cash or shares. The Company's 3.75% Convertible Senior Notes due 2026 (the "Notes") are a convertible instrument with a cash-conversion feature that is accounted for within the scope of ASC 470-20 and impacted by the adoption of ASU 2020-06. The Company has elected to apply the modified retrospective method wherein the Company recognized a cumulative-effect adjustment to the opening balance of retained earnings (January 1, 2021). Further, the Company will not restate EPS in prior periods. The Company calculated the cumulative-effect adjustment as of January 1, 2021 by comparing (i) the historical amortization schedule for the Notes through December 31, 2020 and (ii) an updated amortization schedule wherein the conversion feature within the Notes would not be separated as an equity component and subsequently recognized as non-cash interest expense under ASC 835-30. As a result of ASU 2020-06, while cash interest expense is not impacted, non-cash interest accretion is limited to the amortization of debt issuance costs under ASC 835-30. Therefore, the Company prepared its transition journal entries by (i) reversing the conversion feature amount recorded in APIC and (ii) reversing the difference in non-cash interest expense via retained earnings. The adoption resulted in a decrease to accumulated deficit of $3.4 million, a decrease to additional paid-in capital of $29.8 million, and an increase to convertible note, non-current, net of $35.2 million. Additionally, due to the adoption, the Company reversed the remaining balance of the net deferred tax liability of $8.8 million, which was initially recorded in connection with the Notes. Effective January 1, 2021, we adopted ASU 2020-10, Codification Improvements

REVENUE

REVENUE	6 Months Ended
REVENUE	Jun. 30, 2021
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE We separate our goods and services among two reportable segments, North America and International. The two segments consist of revenue originating from: • North America: including the United States, Canada and Mexico • International: all geographies outside North America, currently consisting primarily of Australia, France, Germany, Italy, Malaysia, Spain and Switzerland Refer to Note 18 for further detail regarding the Company's reportable segments. The following table summarizes our segment revenue (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 North America Revenue: POC Lab Instruments & Other $ 3,482 $ 2,962 $ 6,470 $ 5,578 POC Lab Consumables 19,296 13,537 36,248 27,223 POC Imaging 7,101 4,148 13,789 7,644 PVD 6,210 4,880 13,074 9,384 OVP 4,444 3,455 8,225 6,802 Total North America Revenue $ 40,533 $ 28,982 $ 77,806 $ 56,631 International Revenue: POC Lab Instruments & Other $ 3,987 $ 2,206 $ 7,001 $ 2,440 POC Lab Consumables 11,935 9,470 24,159 10,032 POC Imaging 7,277 4,404 13,935 5,762 PVD 1,196 650 2,530 1,501 OVP — — — — Total International Revenue $ 24,395 $ 16,730 $ 47,625 $ 19,735 Total Revenue $ 64,928 $ 45,712 $ 125,431 $ 76,366 Remaining Performance Obligations Remaining performance obligations represent the aggregate transaction price allocated to performance obligations with an original contract term greater than one year which are fully or partially unsatisfied at the end of the period. Remaining performance obligations include noncancellable purchase orders, the non-lease portion of minimum purchase commitments under long-term supply arrangements, extended warranty, service and other long-term contracts. Remaining performance obligations do not include revenue from contracts with customers with an original term of one year or less, revenue from long-term supply arrangements with no minimum purchase requirements, revenue expected from purchases made in excess of the minimum purchase requirements, or revenue from instruments leased to customers. While the remaining performance obligations disclosure is similar in concept to backlog, the definition of remaining performance obligations excludes leases and contracts that provide the customer with the right to cancel or terminate for convenience with no substantial penalty, even if historical experience indicates the likelihood of cancellation or termination is remote. Additionally, the Company has elected to exclude contracts with customers with an original term of one year or less from remaining performance obligations. As of June 30, 2021, the aggregate amount of the transaction price allocated to remaining minimum performance obligations was approximately $156.5 million. As of June 30, 2021, the Company expects to recognize revenue as follows (in thousands): Year Ending December 31, Revenue 2021 (remaining) $ 18,313 2022 35,463 2023 31,859 2024 27,220 2025 21,672 Thereafter 22,013 $ 156,540 Contract Balances The timing of revenue recognition, billings and cash collections results in billed accounts receivable, unbilled contract assets, deferred revenue, and customer deposits and billings in excess of revenue recognized. In addition, the Company defers certain costs incurred to obtain contracts. Contract Assets Certain unbilled amounts related to long-term contracts for which we provide a free term to the customer are recorded in "Other current assets" and "Other non-current assets" on the accompanying Condensed Consolidated Balance Sheets. The collection of these balances occurs over the term of the underlying contract. The balances as of June 30, 2021 were $1.4 million and $4.3 million for current and non-current assets, respectively, shown net of related unearned interest. The balances as of December 31, 2020 were $1.2 million and $4.1 million for current and non-current assets, respectively, shown net of related unearned interest. Contract Liabilities The Company receives cash payments from customers for licensing fees or other arrangements that extend for a specified term. These contract liabilities are classified as either current or long-term in the Condensed Consolidated Balance Sheets based on the timing of when the Company expects to recognize revenue. As of June 30, 2021 and December 31, 2020, contract liabilities were $8.3 million and $8.9 million, respectively, and are included within "Deferred revenue, current, and other" and "Deferred revenue, non-current" in the accompanying Condensed Consolidated Balance Sheets. The decrease in the contract liability balance during the six-month period ended June 30, 2021 is approximately $3.1 million of revenue recognized during the period, offset by approximately $2.5 million of additional deferred sales in 2021. Contract liabilities are reported on the accompanying Condensed Consolidated Balance Sheets on a contract-by-contract basis.

ACQUISITION AND RELATED PARTY I

ACQUISITION AND RELATED PARTY ITEMS	6 Months Ended
ACQUISITION AND RELATED PARTY ITEMS	Jun. 30, 2021
Business Combinations and Related Party Disclosure [Abstract]
ACQUISITION AND RELATED PARTY ITEMS	ACQUISITIONS AND RELATED PARTY ITEMS Lacuna Acquisition On February 1, 2021, the Company completed the acquisition of Lacuna Diagnostics, Inc. ("Lacuna"), a veterinary digital cytology company, to broaden the Company's point of care diagnostic offerings. The Company acquired 100% of the issued and outstanding shares of Lacuna for a purchase price of $4.3 million. The Company then dissolved Lacuna on February 1, 2021. In accordance with the purchase agreement, the Company is required to hold a $0.4 million general indemnity holdback that is intended to provide a non-exclusive source of funds for the payment of any losses identified and shall be released within 18 months of closing. As of June 30, 2021, $0.4 million of the indemnification holdback remains outstanding. As additional consideration for the shares, the Company agreed to a contingent earn-out of an additional $2.0 million based on the achievement of certain performance metrics within a twelve twelve The total purchase consideration exceeded the fair value of the identifiable net assets acquired, resulting in $3.9 million of goodwill, primarily related to expanded opportunities with our offerings. All of the goodwill is allocated to the North America segment and is not tax deductible for income tax purposes. The acquisition was accounted for as a business combination in accordance with ASC 805. As such, the total purchase consideration was allocated to the assets acquired and liabilities assumed based on their fair values as of February 1, 2021. The information below represents the preliminary purchase price allocation as of the acquisition date (in thousands): February 1, 2021 Purchase price $ 4,255 Fair value of contingent consideration 1,700 Total purchase consideration $ 5,955 Cash and cash equivalents $ 3 Accounts receivable 170 Property and equipment, net 530 Other intangible assets, net 1,185 Deferred tax asset 167 Total assets acquired 2,055 Goodwill 3,900 Total fair value of consideration transferred $ 5,955 The Company's preliminary estimates of fair values of the net assets acquired are based on the information that was available at the date of the acquisition, and the Company is continuing to evaluate the underlying inputs and assumptions used in its valuations. Accordingly, these preliminary estimates are subject to change during the measurement period, which is up to one year from the date of the acquisition. Intangible assets acquired, amortization method and estimated useful life as of February 1, 2021, was as follows (dollars in thousands): Useful Life Amortization Fair Value Developed technology 3 years Straight-line $ 1,000 Customer relationships 6 months Straight-line 150 Trade name 11 months Straight-line 35 Total intangible assets acquired $ 1,185 Pro forma financial information related to the acquisition of Lacuna has not been provided as it is not material to our consolidated results of operations. scil Acquisition On April 1, 2020, the Company completed the acquisition of scil animal care company GmbH (“scil”) from Covetrus, Inc. The Company purchased 100% of the capital stock of scil for an aggregate price of $110.3 million in cash. The acquisition represents a key milestone in the Company's long-term strategic plan, creating a global veterinary diagnostics company with leadership positions in key geographic markets. The purchase price exceeded the identifiable net assets, resulting in goodwill of $46.0 million, primarily attributable to the synergies expected from the expanded market opportunities with our offerings and the experienced workforce acquired. Of the goodwill acquired, $37.3 million is allocated to our International segment and $8.7 million is allocated to our North America segment. All of the goodwill is tax deductible for purposes of calculating Controlled Foreign Corporation tested income, which may result in a decrease to the Company's future U.S. federal tax liability. The acquisition was accounted for using the acquisition method of accounting in accordance with ASC 805, Business Combinations , which requires, among other things, that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. As such, the total purchase consideration was allocated to the assets acquired and liabilities assumed based on their fair values as of April 1, 2020. The Company finalized the accounting for the acquisition as of March 31, 2021. The information below represents the final purchase price allocation of scil (in thousands): April 1, 2020 Total purchase consideration $ 110,290 Cash and cash equivalents $ 5,889 Accounts receivable 10,707 Inventories 11,278 Net investment in lease, current 311 Prepaid expenses 1,692 Other current assets 1,338 Property and equipment, net 19,320 Operating lease right-of-use assets 877 Other intangible assets, net 44,517 Net investment in leases, non-current 1,027 Investments in unconsolidated affiliates 55 Other non-current assets 291 Total assets acquired 97,302 Accounts payable 8,221 Accrued liabilities 7,067 Operating lease liabilities, current 356 Deferred revenue, current, and other 3,220 Deferred revenue, non-current 94 Operating lease liabilities, non-current 529 Deferred tax liability 13,249 Other liabilities 276 Net assets acquired 64,290 Goodwill 46,000 Total fair value of consideration transferred $ 110,290 Per the tax indemnification included in the purchase agreement of scil, the seller has indemnified the Company for $1.1 million related to uncertain tax positions taken in prior years. The outcome of this arrangement will either be settled or expire due to lapse of statute of limitations by 2027. As of June 30, 2021, approximately $0.4 million of the indemnification agreement remains outstanding. Intangible assets acquired, amortization method and estimated useful life as of April 1, 2020, was as follows (dollars in thousands): Useful Life Amortization Fair Value Customer relationships 10 years Straight-line $ 36,272 Internally developed software 7 years Straight-line 353 Backlog 0.2 years Straight-line 210 Non-compete agreements 2 years Straight-line 60 Trade name subject to amortization 0.8 years Straight-line 66 Trademarks and trade names not subject to amortization n/a Indefinite 7,556 Total intangible assets acquired $ 44,517 Unaudited Pro Forma Financial Information The following tables present unaudited supplemental pro forma financial information as if the acquisition had occurred on January 1, 2019 (in thousands): Six Months Ended June 30, 2020 Revenue, net $ 94,917 Net (loss) income before equity in losses of unconsolidated affiliates $ (12,512) Net (loss) income attributable to Heska Corporation $ (12,461) The pro forma financial information presented above has been prepared by combining our historical results and the historical results of scil and further reflects the effect of purchase accounting adjustments, including: (i) amortization of acquired intangible assets, (ii) the impact of certain fair value adjustments such as depreciation on the acquired property, plant and equipment, and (iii) historical intercompany sales between the Company and scil. The unaudited pro forma results are presented for informational purposes only and are not necessarily indicative of what actual results of operations would have been if the acquisition had occurred as the beginning of the period presented, nor are they indicative of future results of operations. Other Related Party Activities

INVESTMENTS IN UNCONSOLIDATED A

INVESTMENTS IN UNCONSOLIDATED AFFILIATES	6 Months Ended
INVESTMENTS IN UNCONSOLIDATED AFFILIATES	Jun. 30, 2021
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENTS IN UNCONSOLIDATED AFFILIATES	INVESTMENTS IN UNCONSOLIDATED AFFILIATES The carrying values of investments in unconsolidated affiliates, categorized by type of investment, is as follows (in thousands): June 30, 2021 December 31, 2020 Equity method investment $ 3,157 $ 3,686 Non-marketable equity security investment 3,018 3,018 Investments in unconsolidated affiliates $ 6,175 $ 6,704 Equity Method Investment On September 24, 2018, the Company invested approximately $5.1 million, including costs, to acquire an equity interest in a business as part of its product development strategy. As of June 30, 2021, the Company's ownership interest in the business was 29.1%. In connection with the investment, the Company entered into a Manufacturing Supply Agreement that grants the Company global exclusivity to specified products to be delivered under the agreement for a 15-year period that begins upon the Company's receipt and acceptance of an initial order under the agreement. The Company accounts for this investment using the equity method of accounting. Under the equity method, the carrying value of the investment is adjusted for the Company's proportionate share of the investee's reported earnings or losses with the corresponding share of earnings or losses reported as Equity in losses of unconsolidated affiliates, listed below Net income before equity in losses of unconsolidated affiliates within the Condensed Consolidated Statements of (Loss) Income. Non-Marketable Equity Security Investment On August 8, 2018, the Company invested approximately $3.0 million, including costs, in exchange for preferred stock. The Company’s investment is a non-marketable equity security, recorded using the measurement alternative of cost minus impairment, if any, plus or minus changes resulting from qualifying observable price changes. As part of the agreement, the Company entered into a Supply and License Agreement, which provides that the investee produce and commercialize products that will enhance the Company's diagnostic portfolio. As part of this agreement, the Company made an upfront payment of $1.0 million related to a worldwide exclusive license agreement over a 20-year period, recorded in both short and long-term other assets. In addition, the agreement provides for an additional contingent payment of $10.0 million, relating to the successful achievement of sales milestones. This potential future milestone payment has not yet been accrued as it is not deemed by the Company to be probable at this time.

INCOME TAXES

INCOME TAXES	6 Months Ended
INCOME TAXES	Jun. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company's total income tax benefit for our loss before income taxes were as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Loss before income taxes and equity in losses of unconsolidated affiliates $ (1,275) $ (6,599) $ (784) $ (13,416) Total income tax benefit $ (1,051) $ (212) $ (2,617) $ (1,720) There were cash payments for income taxes of $0.7 million and $1.2 million for the three and six months ended June 30, 2021, respectively, and there were cash payments of $340 thousand and $347 thousand, respectively, for income taxes for the three and six months ended June 30, 2020. The Company’s tax benefit was $1.1 million and $2.6 million for the three and six months ended June 30, 2021, respectively, compared to the tax benefit of $0.2 million and $1.7 million for the three and six months ended June 30, 2020, respectively. The increase in tax benefit in the six month period is due to excess tax benefits recognized from employee stock compensation and a release in the partial valuation allowance further discussed below. The Company recognized $0.6 million in excess tax benefits related to employee share-based compensation for the three months ended June 30, 2021, compared to $0.2 million recognized for the three months ended June 30, 2020. The Company recognized $1.0 million in excess tax benefits related to employee share-based compensation for the six months ended June 30, 2021, compared to $0.5 million recognized for the six months ended June 30, 2020. As of June 30, 2021, the Company had a deferred tax asset of approximately $9.4 million from net operating losses and tax credits and a net partial valuation allowance recorded against these deferred tax assets. During the current year, the Company forecasts the release of approximately $1.2 million of the partial valuation allowance through the annual effective tax rate used to estimate tax expense. The release is due to an increase in non-deductible executive compensation and capitalization of research and development expenses that results in the projected utilization of net operating losses in the current year. After the release, the net partial valuation allowance is forecasted to be approximately $3.2 million as of December 31, 2021.

LEASES

LEASES	6 Months Ended
LEASES	Jun. 30, 2021
Leases [Abstract]
LEASES, LESSEE	LEASES Lessee Accounting The Company leases buildings, office equipment, and vehicle s. The following table summarizes the Company's operating and finance lease balances (in thousands): Leases Balance Sheet Location June 30, 2021 December 31, 2020 Assets Operating Operating lease right-of-use assets $ 4,944 $ 5,457 Finance Property and equipment, net 1,814 1,907 Total Leased Assets $ 6,758 $ 7,364 Liabilities Operating Operating lease liabilities, current $ 2,035 $ 2,087 Operating lease liabilities, non-current 3,404 3,858 Finance Deferred revenue, current, and other 235 295 Other liabilities 278 261 Total Lease Liabilities $ 5,952 $ 6,501 Lessor Accounting The following table summarizes the profit recognized on the commencement date for sales-type leases and lease income for equipment-only operating leases (in thousands):
LEASES, LESSOR	LEASES Lessee Accounting The Company leases buildings, office equipment, and vehicle s. The following table summarizes the Company's operating and finance lease balances (in thousands): Leases Balance Sheet Location June 30, 2021 December 31, 2020 Assets Operating Operating lease right-of-use assets $ 4,944 $ 5,457 Finance Property and equipment, net 1,814 1,907 Total Leased Assets $ 6,758 $ 7,364 Liabilities Operating Operating lease liabilities, current $ 2,035 $ 2,087 Operating lease liabilities, non-current 3,404 3,858 Finance Deferred revenue, current, and other 235 295 Other liabilities 278 261 Total Lease Liabilities $ 5,952 $ 6,501 Lessor Accounting The following table summarizes the profit recognized on the commencement date for sales-type leases and lease income for equipment-only operating leases (in thousands):

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended
EARNINGS PER SHARE	Jun. 30, 2021
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following is a reconciliation of the weighted-average shares outstanding used in the calculation of basic and diluted earnings per share ("EPS") for the three and six months ended June 30, 2021 and 2020 (in thousands, except per share data): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Net (loss) income attributable to Heska Corporation $ (567) $ (6,357) $ 1,304 $ (11,645) Basic weighted-average common shares outstanding 10,167 8,776 9,825 8,165 Dilutive effect of stock options and restricted stock awards — — 364 — Diluted weighted-average common shares outstanding 10,167 8,776 10,189 8,165 Basic (loss) earnings per share attributable to Heska Corporation $ (0.06) $ (0.72) $ 0.13 $ (1.43) Diluted (loss) earnings per share attributable to Heska Corporation $ (0.06) $ (0.72) $ 0.13 $ (1.43) The following potentially outstanding common shares from convertible preferred stock, convertible senior notes, stock options and restricted stock awards were excluded from the computation of diluted EPS because the effect would have been antidilutive (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Convertible preferred stock — 332 — 920 Convertible Senior Notes 996 — 996 21 Stock options and restricted stock 374 355 6 299 1,370 687 1,002 1,240

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	6 Months Ended
GOODWILL AND OTHER INTANGIBLES	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLES	GOODWILL AND OTHER INTANGIBLES The following summarizes the change in goodwill during the six months ended June 30, 2021 (in thousands): North America International Total Carrying amount, December 31, 2020 $ 35,414 $ 52,862 $ 88,276 Goodwill attributable to acquisitions (subject to change) 3,900 — 3,900 Foreign currency adjustments — (1,405) (1,405) Carrying amount, June 30, 2021 $ 39,314 $ 51,457 $ 90,771 Other intangibles consisted of the following (in thousands): June 30, 2021 December 31, 2020 Gross Carrying Amount Accum. Amortiz. Net Carrying Amount Gross Carrying Amount Accum. Amortiz. Net Carrying Amount Intangible assets subject to amortization: Customer relationships and other $ 46,196 $ (8,878) $ 37,318 $ 46,989 $ (6,436) $ 40,553 Developed technology 9,654 (2,278) 7,376 8,669 (1,696) 6,973 Trade names 230 (137) 93 197 (105) 92 Intangible assets not subject to amortization: Trade names 8,111 — 8,111 8,374 — 8,374 Total intangible assets $ 64,191 $ (11,293) $ 52,898 $ 64,229 $ (8,237) $ 55,992 Amortization expense relating to other intangibles was as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Amortization expense $ 1,652 $ 1,624 $ 3,056 $ 2,053 The remaining weighted-average amortization period for intangible assets is approximately 8.1 years. Estimated amortization expense related to intangibles for each of the five years from 2021 (remaining) through 2025 and thereafter is as follows (in thousands): Year Ending December 31, 2021 (remaining) $ 3,116 2022 6,111 2023 5,749 2024 5,306 2025 5,248 Thereafter 19,257 Total amortization related to finite-lived intangible assets $ 44,787 Indefinite-lived intangible assets 8,111 Net intangible assets $ 52,898

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
PROPERTY AND EQUIPMENT	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT, NET Property and equipment, net, consisted of the following (in thousands): June 30, 2021 December 31, 2020 Land $ 2,520 $ 2,590 Building 12,439 12,737 Machinery and equipment 41,407 40,411 Office furniture and equipment 2,120 2,047 Computer hardware and software 5,102 4,773 Leasehold and building improvements 10,729 10,728 Construction in progress 61 4 Property and equipment, gross 74,378 73,290 Less accumulated depreciation (40,082) (37,748) Total property and equipment, net $ 34,296 $ 35,542 The Company has subscription agreements whereby its instruments in inventory may be placed at a customer's location on a rental basis. For instruments classified as operating leases, the cost of these instruments is transferred to machinery and equipment and depreciated, typically over a 5 to 7 year period depending on the circumstance under which the instrument is placed with the customer. Our cost of instruments under operating leases as of June 30, 2021 and December 31, 2020, was $14.9 million and $13.6 million, respectively, before accumulated depreciation of $5.1 million and $4.7 million, respectively.

INVENTORIES, NET

INVENTORIES, NET	6 Months Ended
INVENTORIES, NET	Jun. 30, 2021
Inventory Disclosure [Abstract]
INVENTORIES, NET	INVENTORIES Inventories consisted of the following (in thousands): June 30, 2021 December 31, 2020 Raw materials $ 12,798 $ 14,454 Work in process 4,850 4,262 Finished goods 23,556 21,321 Total inventories $ 41,204 $ 40,037

ACCRUED LIABILITIES

ACCRUED LIABILITIES	6 Months Ended
ACCRUED LIABILITIES	Jun. 30, 2021
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	ACCRUED LIABILITIES Accrued liabilities consisted of the following (in thousands): June 30, 2021 December 31, 2020 Accrued payroll and employee benefits $ 6,458 $ 7,949 Accrued property taxes 403 659 Accrued purchase orders 2,298 1,549 Accrued taxes 3,839 3,731 Other 4,370 4,167 Total accrued liabilities $ 17,368 $ 18,055 Other accrued liabilities consist of items that are individually less than 5% of total current liabilities.

CAPITAL STOCK

CAPITAL STOCK	6 Months Ended
CAPITAL STOCK	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
CAPITAL STOCK	CAPITAL STOCK During the six months ended June 30, 2021, the Company granted the following stock options, restricted stock awards, and restricted stock units: Six Months Ended June 30, 2021 Options/Awards/Units Weighted-Average Grant Date Fair Value Stock options 54,300 $ 78.19 Restricted stock awards 203,369 $ 196.48 Restricted stock units 6,000 $ 172.11 The Company used the Black-Scholes option pricing model to determine the grant date fair value of stock options with service and/or company performance conditions. For stock options with market conditions, we utilized a Monte Carlo simulation model to estimate grant date fair value. Compensation cost is recognized ratably over the vesting periods of the options. We valued the restricted stock awards and restricted stock units related to service and/or company performance targets based on grant date fair value and will expense over the requisite service period when achievement of those conditions is deemed probable. For restricted stock awards and restricted stock units related to market conditions, we utilized a Monte Carlo simulation model to estimate grant date fair value and expense over the requisite period. 2021 Equity Offering On March 5, 2021, the Company completed a public offering of 940,860 shares of common stock, $0.01 par value per share, at a public offering price of $186.00 per share. The Company received net proceeds of approximately $164.2 million after deducting underwriting discounts and commissions and issuance costs. The Company granted the underwriters an option to purchase up to an additional 141,129 shares of common stock from the Company at the offering price of $186.00 per share (less the underwriting discounts and commissions), within 30 days of the Prospectus Supplement dated March 2, 2021. The Company evaluated the accounting treatment of the option under ASC 815-40, Derivatives and Hedging - Contracts on an Entity's

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	6 Months Ended
ACCUMULATED OTHER COMPREHENSIVE INCOME	Jun. 30, 2021
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	ACCUMULATED OTHER COMPREHENSIVE INCOME Accumulated other comprehensive income consisted of the following (in thousands): Pension Adjustments Foreign Currency Translation 1 Foreign Currency Gain (Loss) on Intra-Entity Transactions 2 Total Accumulated Other Comprehensive Income Balances at December 31, 2020 $ (386) $ 5,872 $ 8,683 $ 14,169 Current period other comprehensive loss — (1,206) (2,325) (3,531) Balances at June 30, 2021 $ (386) $ 4,666 $ 6,358 $ 10,638 1 Foreign currency gains and losses related to translation of foreign subsidiary financial statements. 2 The Company has intercompany loans of a long-term investment nature that are denominated in a foreign currency. These transactions are considered to be of a long-term nature if settlement is not planned or anticipated in the foreseeable future.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Warranties The Company's current terms and conditions of sale include a limited warranty that its products and services will conform to published specifications at the time of shipment and a more extensive warranty related to certain products. The Company also sells a renewal warranty for certain of its products. The typical remedy for breach of warranty is to repair or replace any defective product, and if not possible or practical, the Company will accept the return of the defective product and refund the amount paid. Historically, the Company has incurred minimal warranty costs. The Company's warranty re serve was $0.5 million a nd $0.5 million as of June 30, 2021 and December 31, 2020, respectively. Litigation From time to time, the Company may be involved in litigation relating to claims arising out of its operations. The Company records accruals for outstanding legal matters when it believes it is probable that a loss will be incurred, and the amount can be reasonably estimated. On February 18, 2020, a former managing director of scil filed a claim disputing the effective date of the termination of his management service agreement and the validity of the Company´s waiver of his two-year post-contractual non-compete obligation. The Company intends to defend itself against the claim. Whether or not this will be successful depends on complex facts and circumstances. The Company is, based on the advice of its legal counsel, confident that it will be successful in evidencing the effective date of the termination of the management service agreement. Additionally, the Company is indemnified by the scil acquisition agreement for this claim. As of June 30, 2021, the Company was not a party to any other legal proceedings that were expected, individually or in the aggregate, to have a material adverse effect on its business, financial condition, or operating results. Off-Balance Sheet Commitments We have no off-balance sheet arrangements or variable interest entities. Purchase Obligations

INTEREST AND OTHER EXPENSE, NET

INTEREST AND OTHER EXPENSE, NET	6 Months Ended
INTEREST AND OTHER EXPENSE, NET	Jun. 30, 2021
Other Income and Expenses [Abstract]
INTEREST AND OTHER EXPENSE, NET	INTEREST AND OTHER EXPENSE, NET Interest and other expense, net, consisted of the following (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Interest income $ (467) $ (120) $ (856) $ (353) Interest expense 922 2,333 1,842 4,679 Other expense (income), net 126 (68) 120 17 Total interest and other expense, net $ 581 $ 2,145 $ 1,106 $ 4,343

CONVERTIBLE NOTES AND CREDIT FA

CONVERTIBLE NOTES AND CREDIT FACILITY	6 Months Ended
CONVERTIBLE NOTES AND CREDIT FACILITY	Jun. 30, 2021
Debt Disclosure [Abstract]
CONVERTIBLE NOTES AND CREDIT FACILITY	CONVERTIBLE NOTES Convertible Notes On September 17, 2019, the Company issued $86.25 million aggregate principal amount of 3.750% Convertible Senior Notes due 2026 (the "Notes"), which included the exercise in full of an $11.25 million purchase option, to certain financial institutions as the initial purchasers of the Notes (the "Initial Purchasers"). The Company pays interest on the Notes semiannually in arrears at a rate of 3.750% per annum on March 15 and September 15 of each year. The Notes are senior unsecured obligations of the Company. The Notes were issued pursuant to an Indenture, dated September 17, 2019, between the Company and U.S. Bank National Association, as trustee. The net proceeds from the sale of the Notes were approximately $83.7 million after deducting the Initial Purchasers' discounts and the offering expenses payable by the Company. Refer to Note 16, Convertible Notes, in the Notes to Consolidated Financial Statements included in Part II, Item 8 of the Company's 2020 Form 10-K for further information on the Notes. No portion of the Notes was converted during the six months ended June 30, 2021 and the liability component was classified as long-term debt on the Company's Condensed Consolidated Balance Sheet as of June 30, 2021. As discussed in Note 1, the Company early adopted ASU 2020-06, effective January 1, 2021, which simplifies the accounting for certain convertible instruments. Under the new standard, qualifying convertible debt is accounted for as a single liability measured at its amortized cost, as long as no other features require bifurcation and recognition as derivatives. As a result of ASU 2020-06, the Company's cash interest expense is not impacted, however, the Company's non-cash interest accretion is limited to the amortization of debt issuance costs under ASC 835-30. The new effective interest rate of the Notes post-adoption is 4.35%. The Company also reversed the conversion feature amount recorded in APIC and reversed the difference in non-cash interest expense via retained earnings. The following table summarizes the net carrying amount of the Notes (in thousands): June 30, 2021 December 31, 2020 Principal amount of the Notes $ 86,250 $ 86,250 Unamortized debt discount (2,426) (37,791) Net carrying amount $ 83,824 $ 48,459 Interest expense related to the Notes is comprised of the amortization of debt discount and debt issuance costs and the contractual coupon interest as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Interest expense related to contractual coupon interest $ 809 $ 809 $ 1,617 $ 1,617 Interest expense related to amortization of the debt discount 103 1,524 205 3,049 $ 912 $ 2,333 $ 1,822 $ 4,666 As of June 30, 2021, the remaining period over which the unamortized discount will be amortized is 63.0 months. The estimated fair value of the Notes was $235.4 million and $156.9 million as of June 30, 2021 and December 31, 2020, respectively, determined through consideration of quoted market prices in less active markets. The fair value measurement is classified as Level 2 in the fair value hierarchy, which is defined in ASC 820 as inputs other than quoted prices in active markets that are either directly or indirectly observable. Based on our closing stock price of $229.73 on June 30, 2021, the if-converted value exceeded the aggregate principal amount of the Notes by $142.5 million.

NOTE RECEIVABLES

NOTE RECEIVABLES	6 Months Ended
NOTE RECEIVABLES	Jun. 30, 2021
Debt Disclosure [Abstract]
NOTE RECEIVABLES	NOTE RECEIVABLES Convertible Promissory Note On December 9, 2020, the Company's equity method investee (the “Equity Method Investee”), issued a Convertible Promissory Note to the Company (the “Convertible Promissory Note”) with a principal amount of $6.65 million and a stated interest rate of 3.0% per annum that is payable monthly. The Convertible Promissory Note has a maturity date of December 9, 2023, or otherwise upon qualified redemption event or in the event of a default. Refer to Note 4 for additional information on our equity method investment. The conversion of the Convertible Promissory Note is contingent upon certain events. Due to the convertible debt features included in the Convertible Promissory Note, it is not an equity security and is therefore not considered an additional investment in our Equity Method Investee. The Company accounted for the transaction as a note receivable, included in Related party convertible note receivable, net on the Consolidated Balance Sheets. The note receivable will be measured at amortized cost and evaluated for credit losses each reporting period. The Company determined that the redemption features described above met the definition of an embedded derivative that requires bifurcation from the note receivable host. The Company measured the redemption features at fair value, with the residual proceeds paid allocated to the note receivable host, creating a discount to the note receivable. The discount will be amortized over the contractual term of the Convertible Promissory Note using the effective interest method. The effective interest rate of the Convertible Promissory Note is 8.69%, and the amortization of the discount will be included as interest income within Interest and other expense, net on the Consolidated Statements of (Loss) Income. The carrying value of the note receivable, included in Related party convertible note receivable, net on the Consolidated Balance Sheets, is as follows (in thousands): June 30, 2021 December 31, 2020 Principal amount $ 6,650 $ 6,650 Unamortized discount (828) (977) Net carrying amount $ 5,822 $ 5,673 The fair value of the embedded derivative wa s $1.0 million as of June 30, 2021 and December 31, 2020, respectively, and is included in Related party convertible note receivable, net on the Consolidated Balance Sheets. The fair value of the derivative will be remeasured each reporting period, with the mark-to-market adjustment to be included in Interest and other expense, net on the Consolidated Statements of (Loss) Income. In addition, the Company recorded an allowance for expected credit losses on the promissory note of $33 thousand as of June 30, 2021. Promissory Note On February 1, 2021, one of the Company's equity investees (the "Investee"), which the Company accounts for as a non-marketable equity security, issued a Promissory Note to the Company (the “Promissory Note”) with a principal amount of $9.0 million and a stated interest rate of 10.0% per annum that is payable monthly. The Promissory Note has a maturity date of December 1, 2024 and provides for interest only payments through December 1, 2023. Beginning on January 1, 2024, the Promissory Note requires repayment of the principal and interest over twelve consecutive monthly payments. As additional consideration, the Company was also issued a warrant to acquire securities of the Investee that expires December 31, 2034. Refer to Note 4 for additional information on our equity investments. The Company evaluated the accounting treatment of the warrant to acquire securities and determined is a freestanding instrument that meets the definition of an embedded derivative under ASC 815 and requires bifurcation from the note receivable host. The Company measured the warrant at fair value, with the residual proceeds paid allocated to the note receivable host, creating a discount to the note receivable. The discount will be amortized over the contractual term of the Promissory Note using the effective interest method. The effective interest rate of the Promissory Note is 10.99%, and the amortization of the discount will be included as interest income within Interest and other expense, net on the Consolidated Statements of (Loss) Income. The carrying value of the note receivable, included in Promissory note receivable from investee, net, on the Consolidated Balance Sheets, is as follows (in thousands): June 30, 2021 December 31, 2020 Principal amount $ 9,000 $ — Unamortized discount (283) — Net carrying amount $ 8,717 $ — The fair value of the embedded derivative was $0.3 million at issuance and $0.4 million as of June 30, 2021, and is included in Other non-current assets on our Consolidated Balance Sheets. The fair value of the derivative will be remeasured each reporting period, with the mark-to-market adjustment to be included in other Interest and other expense, net on the Consolidated Statements of (Loss) Income. In addition, the Company recorded an allowance for expected credit losses on the note receivable of $0.3 million as of June 30, 2021.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
SEGMENT REPORTING	Jun. 30, 2021
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING On April 1, 2020, Heska completed the acquisition of scil. Following this acquisition, the Company restructured its operating segments based on how the Chief Operating Decision Maker (“CODM”) manages the business, allocates resources, makes operating decisions and evaluates operating performance. The CODM changed how he assesses performance and allocates resources based on geographic regions in order to better align with the global operations of the Company. Based on this change, the Company determined it has two reportable segments and revised prior comparative periods to conform to the current period segment presentation. The Company’s two segments are North America and International. The North America segment is comprised of the Company's operations in the United States, Canada and Mexico and the International segment is comprised of geographies outside of North America, which are the Company's operations primarily in Australia, France, Germany, Italy, Malaysia, Spain and Switzerland. Certain expenses incurred at the Company’s headquarters located in the North America segment are allocated to each segment in a manner consistent with where the benefits from the expenses are derived. However, there are certain corporate expenses included in the North America segment that the Company does not allocate. Such expenses include research and development, certain selling, marketing, general, and administrative costs that support the global organization. Sales and transfers between operating segments are accounted for at market-based transaction prices and are eliminated in consolidation. The Company's sales are determined by the country of origin where the sale occurred. For a description of Heska's previous operating segments, refer to Note 17 to the consolidated financial statements included in Part II. Item 8 of Heska's Annual Report on Form 10-K for the year ended December 31, 2019. Our CODM continues to evaluate segment performance and allocate resources based on Revenue, Cost of Revenue, Gross Profit, Gross Margin and Operating Income. The CODM does not evaluate operating segments using asset information; however, we have included total asset information by segment below as there was a material change in total assets by segment as of June 30, 2021 due to the acquisition of scil. Summarized financial information concerning the Company's reportable segments is shown in the following tables (in thousands): Three Months Ended June 30, 2021 North America International Total Total revenue $ 40,533 $ 24,395 $ 64,928 Cost of revenue 21,111 16,545 37,656 Gross profit $ 19,422 $ 7,850 $ 27,272 Gross margin 48 % 32 % 42 % Operating income (loss) $ 130 $ (824) $ (694) Three Months Ended June 30, 2020 North America International Total Total revenue $ 28,982 $ 16,730 $ 45,712 Cost of revenue 16,222 11,625 27,847 Gross profit $ 12,760 $ 5,105 $ 17,865 Gross margin 44 % 31 % 39 % Operating loss $ (3,067) $ (1,387) $ (4,454) Six Months Ended June 30, 2021 North America International Total Total revenue $ 77,806 $ 47,625 $ 125,431 Cost of revenue 40,875 31,814 72,689 Gross profit $ 36,931 $ 15,811 $ 52,742 Gross margin 47 % 33 % 42 % Operating income (loss) $ 1,160 $ (838) $ 322 Six Months Ended June 30, 2020 North America International Total Total revenue $ 56,631 $ 19,735 $ 76,366 Cost of revenue 31,368 13,685 45,053 Gross profit $ 25,263 $ 6,050 $ 31,313 Gross margin 45 % 31 % 41 % Operating loss $ (7,161) $ (1,912) $ (9,073) Asset information by reportable segment as of June 30, 2021 is as follows (in thousands): As of June 30, 2021 North America International Total Total assets $ 418,842 $ 160,524 $ 579,366 Asset information by reportable segment as of December 31, 2020 is as follows (in thousands): As of December 31, 2020 North America International Total Total assets $ 238,550 $ 161,289 $ 399,839

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSOn July 1, 2021, the Company completed the acquisition of BiEsseA s.r.l., a veterinary reference lab based in Milan, Italy ("BiEsseA"). In exchange for all of the shares of BiEsseA, the Company paid total consideration of $4.7 million upon closing. The Company expects to account for this transaction as a business combination however, the Company does not have the accounting complete as of the date of this filing due to the limited time that has passed since the date of acquisition. As additional consideration for the shares of BiEsseA, the Company agreed to make a contingent earn-out payment of up to an additional $3.0 million based on the achievement of certain performance metrics during the next three years.

OPERATIONS AND SUMMARY OF SIG_2

OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	The accompanying interim Condensed Consolidated Financial Statements are unaudited. The interim unaudited Condensed Consolidated Financial Statements have been prepared on a basis consistent with the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include normal, recurring adjustments, necessary to present fairly the financial position of the Company as of June 30, 2021, and the results of our operations and statements of stockholders' equity for the three and six months ended June 30, 2021 and 2020, and cash flows for the six months ended June 30, 2021 and 2020. The unaudited Condensed Consolidated Financial Statements included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") have been condensed or omitted pursuant to such rules and regulations. Our unaudited Condensed Consolidated Financial Statements include our accounts and the accounts of our wholly-owned subsidiaries since their respective dates of acquisitions. All intercompany accounts and transactions have been eliminated in consolidation. Where our ownership of a subsidiary is less than 100%, the non-controlling interest is reported on our Condensed Consolidated Balance Sheets. The non-controlling interest in our consolidated net income is reported as "Net loss attributable to redeemable non-controlling interest" on our Condensed Consolidated Statements of (Loss) Income. The results of operations for the six months ended June 30, 2021 are not necessarily indicative of the results to be expected for the full year or any future period, particularly in light of the COVID-19 pandemic and its effects on the domestic and global economies as described below. These unaudited Condensed Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto contained in our Annual Report on Form 10-K for the year ended December 31, 2020 and other financial information filed with the SEC. Beginning in the first quarter of 2020, to limit the spread of COVID-19, governments took various actions including the issuance of stay-at-home policies and social distancing procedures and guidelines, causing some businesses to adjust, reduce or suspend business and operating activities. Veterinary care is widely recognized as an "essential" service for pet owners, and veterinarians continued to deliver essential medical care for sick and injured pets. The stay-at-home policies deployed early in 2020 to combat the spread of COVID-19 resulted in a decrease in companion animal clinical visits, including delay of elective procedures and wellness visits and as a result lowers demand for diagnostic testing services. Beginning in the second quarter of 2020, certain local, state and federal governments began to ease the stay-at-home policies and allowed more businesses and facilities to re-open, leading to a recovery in companion animal clinical visits and associated demand for our diagnostic products. During the fourth quarter of 2020 and into the first quarter of 2021, increased restrictions in countries in which we operate, mainly in the European Union, and certain parts of Canada and Australia, re-emerged. These restrictions lessened during the second quarter of 2021, however, with the rise in variants, the extent to which the continuation, or another wave outbreak of COVID-19, or an outbreak of other health epidemics could impact our business, results of operations and financial condition, including the potential for write-offs or impairments of assets and suspension of capital investments, will
Use of Estimates	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates are required when establishing the allowance for credit losses and the net realizable value of inventory; determining future costs associated with warranties provided; determining the period over which our obligations are fulfilled under agreements to license product rights and/or technology rights; evaluating long-lived and intangible assets and investments for estimated useful lives and impairment; estimating the useful lives and standalone selling prices of instruments under leasing arrangements; determining the allocation of purchase price under purchase accounting; estimating the expense associated with the granting of stock; determining the need for, and the amount of a valuation allowance on deferred tax assets; determining the fair value of our embedded derivatives; and determining the value of the non-controlling interest in a business combination. Our actual results may differ from these estimates and there may be changes to those estimates in future periods.
Adoption of New Accounting Pronouncements	Adoption of New Accounting Pronouncements Effective January 1, 2021, we adopted ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes , which is intended to simplify various aspects related to the accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740, and also clarifies and amends existing guidance to improve consistent application. We evaluated the impact of the standard on our consolidated financial statements and the adoption of this ASU did not have a material impact on our consolidated financial statements and disclosures. Effective January 1, 2021, we adopted ASU 2020-01, Investments-Equity Securities (Topic 321) , Investments-Equity Method and Joint Ventures (Topic 323) , and Derivatives and Hedging (Topic 815) . The amendments in this ASU clarify the interaction between the accounting for investments in equity securities, investments in equity method and certain derivatives instruments. The ASU is expected to reduce diversity in practice and increase comparability of the accounting for these interactions. We evaluated the impact of the standard on our consolidated financial statements and the adoption of this ASU did not have a material impact on our consolidated financial statements and disclosures. Effective January 1, 2021, we early adopted ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity's Own Equity (Subtopic 815-40), which simplifies the accounting for certain convertible instruments. The update reduces the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible debt will be accounted for as a single liability measured at its amortized cost and convertible preferred stock will be accounted for as a single equity instrument measured at its historical cost, as long as no other features require bifurcation and recognition as derivatives. The update also requires the if-converted method to be used for convertible instruments and the effect of potential share settlement be included in the diluted earnings per share calculation when an instrument may be settled in cash or shares. The Company's 3.75% Convertible Senior Notes due 2026 (the "Notes") are a convertible instrument with a cash-conversion feature that is accounted for within the scope of ASC 470-20 and impacted by the adoption of ASU 2020-06. The Company has elected to apply the modified retrospective method wherein the Company recognized a cumulative-effect adjustment to the opening balance of retained earnings (January 1, 2021). Further, the Company will not restate EPS in prior periods. The Company calculated the cumulative-effect adjustment as of January 1, 2021 by comparing (i) the historical amortization schedule for the Notes through December 31, 2020 and (ii) an updated amortization schedule wherein the conversion feature within the Notes would not be separated as an equity component and subsequently recognized as non-cash interest expense under ASC 835-30. As a result of ASU 2020-06, while cash interest expense is not impacted, non-cash interest accretion is limited to the amortization of debt issuance costs under ASC 835-30. Therefore, the Company prepared its transition journal entries by (i) reversing the conversion feature amount recorded in APIC and (ii) reversing the difference in non-cash interest expense via retained earnings. The adoption resulted in a decrease to accumulated deficit of $3.4 million, a decrease to additional paid-in capital of $29.8 million, and an increase to convertible note, non-current, net of $35.2 million. Additionally, due to the adoption, the Company reversed the remaining balance of the net deferred tax liability of $8.8 million, which was initially recorded in connection with the Notes. Effective January 1, 2021, we adopted ASU 2020-10, Codification Improvements

REVENUE (Tables)

REVENUE (Tables)	6 Months Ended
REVENUE (Tables)	Jun. 30, 2021
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table summarizes our segment revenue (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 North America Revenue: POC Lab Instruments & Other $ 3,482 $ 2,962 $ 6,470 $ 5,578 POC Lab Consumables 19,296 13,537 36,248 27,223 POC Imaging 7,101 4,148 13,789 7,644 PVD 6,210 4,880 13,074 9,384 OVP 4,444 3,455 8,225 6,802 Total North America Revenue $ 40,533 $ 28,982 $ 77,806 $ 56,631 International Revenue: POC Lab Instruments & Other $ 3,987 $ 2,206 $ 7,001 $ 2,440 POC Lab Consumables 11,935 9,470 24,159 10,032 POC Imaging 7,277 4,404 13,935 5,762 PVD 1,196 650 2,530 1,501 OVP — — — — Total International Revenue $ 24,395 $ 16,730 $ 47,625 $ 19,735 Total Revenue $ 64,928 $ 45,712 $ 125,431 $ 76,366
Schedule of Timing of Revenue Expected to be Recognized	As of June 30, 2021, the Company expects to recognize revenue as follows (in thousands): Year Ending December 31, Revenue 2021 (remaining) $ 18,313 2022 35,463 2023 31,859 2024 27,220 2025 21,672 Thereafter 22,013 $ 156,540

ACQUISITION AND RELATED PARTY_2

ACQUISITION AND RELATED PARTY ITEMS ACQUISITION AND RELATED PARTY ITEMS (Tables)	6 Months Ended
	Jun. 30, 2021
Business Combinations and Related Party Disclosure [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The information below represents the preliminary purchase price allocation as of the acquisition date (in thousands): February 1, 2021 Purchase price $ 4,255 Fair value of contingent consideration 1,700 Total purchase consideration $ 5,955 Cash and cash equivalents $ 3 Accounts receivable 170 Property and equipment, net 530 Other intangible assets, net 1,185 Deferred tax asset 167 Total assets acquired 2,055 Goodwill 3,900 Total fair value of consideration transferred $ 5,955 The information below represents the final purchase price allocation of scil (in thousands): April 1, 2020 Total purchase consideration $ 110,290 Cash and cash equivalents $ 5,889 Accounts receivable 10,707 Inventories 11,278 Net investment in lease, current 311 Prepaid expenses 1,692 Other current assets 1,338 Property and equipment, net 19,320 Operating lease right-of-use assets 877 Other intangible assets, net 44,517 Net investment in leases, non-current 1,027 Investments in unconsolidated affiliates 55 Other non-current assets 291 Total assets acquired 97,302 Accounts payable 8,221 Accrued liabilities 7,067 Operating lease liabilities, current 356 Deferred revenue, current, and other 3,220 Deferred revenue, non-current 94 Operating lease liabilities, non-current 529 Deferred tax liability 13,249 Other liabilities 276 Net assets acquired 64,290 Goodwill 46,000 Total fair value of consideration transferred $ 110,290
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination	Intangible assets acquired, amortization method and estimated useful life as of February 1, 2021, was as follows (dollars in thousands): Useful Life Amortization Fair Value Developed technology 3 years Straight-line $ 1,000 Customer relationships 6 months Straight-line 150 Trade name 11 months Straight-line 35 Total intangible assets acquired $ 1,185 Intangible assets acquired, amortization method and estimated useful life as of April 1, 2020, was as follows (dollars in thousands): Useful Life Amortization Fair Value Customer relationships 10 years Straight-line $ 36,272 Internally developed software 7 years Straight-line 353 Backlog 0.2 years Straight-line 210 Non-compete agreements 2 years Straight-line 60 Trade name subject to amortization 0.8 years Straight-line 66 Trademarks and trade names not subject to amortization n/a Indefinite 7,556 Total intangible assets acquired $ 44,517
Business Acquisition, Pro Forma Information	The following tables present unaudited supplemental pro forma financial information as if the acquisition had occurred on January 1, 2019 (in thousands): Six Months Ended June 30, 2020 Revenue, net $ 94,917 Net (loss) income before equity in losses of unconsolidated affiliates $ (12,512) Net (loss) income attributable to Heska Corporation $ (12,461)

INVESTMENTS IN UNCONSOLIDATED_2

INVESTMENTS IN UNCONSOLIDATED AFFILIATES (Tables)	6 Months Ended
INVESTMENTS IN UNCONSOLIDATED AFFILIATES (Tables)	Jun. 30, 2021
Equity Method Investments and Joint Ventures [Abstract]
Carrying values of investments in unconsolidated entities	The carrying values of investments in unconsolidated affiliates, categorized by type of investment, is as follows (in thousands): June 30, 2021 December 31, 2020 Equity method investment $ 3,157 $ 3,686 Non-marketable equity security investment 3,018 3,018 Investments in unconsolidated affiliates $ 6,175 $ 6,704

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
INCOME TAXES (Tables)	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Schedule of components of income tax expense	The Company's total income tax benefit for our loss before income taxes were as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Loss before income taxes and equity in losses of unconsolidated affiliates $ (1,275) $ (6,599) $ (784) $ (13,416) Total income tax benefit $ (1,051) $ (212) $ (2,617) $ (1,720)

LEASES (Tables)

LEASES (Tables)	6 Months Ended
LEASES (Tables)	Jun. 30, 2021
Leases [Abstract]
Assets and Liabilities, Lessee	The following table summarizes the Company's operating and finance lease balances (in thousands): Leases Balance Sheet Location June 30, 2021 December 31, 2020 Assets Operating Operating lease right-of-use assets $ 4,944 $ 5,457 Finance Property and equipment, net 1,814 1,907 Total Leased Assets $ 6,758 $ 7,364 Liabilities Operating Operating lease liabilities, current $ 2,035 $ 2,087 Operating lease liabilities, non-current 3,404 3,858 Finance Deferred revenue, current, and other 235 295 Other liabilities 278 261 Total Lease Liabilities $ 5,952 $ 6,501
Sales-type Lease, Lease Income	The following table summarizes the profit recognized on the commencement date for sales-type leases and lease income for equipment-only operating leases (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Sales-type lease revenue $ 3,414 $ 1,298 $ 5,157 $ 2,587 Sales-type lease cost of revenue 2,717 908 3,977 1,776 Profit recognized at commencement for sales-type leases $ 697 $ 390 $ 1,180 $ 811 Operating lease income $ 543 $ 430 $ 1,150 $ 430

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	6 Months Ended
EARNINGS PER SHARE (Tables)	Jun. 30, 2021
Earnings Per Share [Abstract]
Reconciliation of basic and diluted earnings per share	The following is a reconciliation of the weighted-average shares outstanding used in the calculation of basic and diluted earnings per share ("EPS") for the three and six months ended June 30, 2021 and 2020 (in thousands, except per share data): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Net (loss) income attributable to Heska Corporation $ (567) $ (6,357) $ 1,304 $ (11,645) Basic weighted-average common shares outstanding 10,167 8,776 9,825 8,165 Dilutive effect of stock options and restricted stock awards — — 364 — Diluted weighted-average common shares outstanding 10,167 8,776 10,189 8,165 Basic (loss) earnings per share attributable to Heska Corporation $ (0.06) $ (0.72) $ 0.13 $ (1.43) Diluted (loss) earnings per share attributable to Heska Corporation $ (0.06) $ (0.72) $ 0.13 $ (1.43)
Schedule of antidilutive securities excluded from computation of earnings per share	otentially outstanding common shares from convertible preferred stock, convertible senior notes, stock options and restricted stock awards were excluded from the computation of diluted EPS because the effect would have been antidilutive (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Convertible preferred stock — 332 — 920 Convertible Senior Notes 996 — 996 21 Stock options and restricted stock 374 355 6 299 1,370 687 1,002 1,240

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	6 Months Ended
GOODWILL AND OTHER INTANGIBLES (Tables)	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in goodwill	The following summarizes the change in goodwill during the six months ended June 30, 2021 (in thousands): North America International Total Carrying amount, December 31, 2020 $ 35,414 $ 52,862 $ 88,276 Goodwill attributable to acquisitions (subject to change) 3,900 — 3,900 Foreign currency adjustments — (1,405) (1,405) Carrying amount, June 30, 2021 $ 39,314 $ 51,457 $ 90,771
Schedule of other intangible assets	Other intangibles consisted of the following (in thousands): June 30, 2021 December 31, 2020 Gross Carrying Amount Accum. Amortiz. Net Carrying Amount Gross Carrying Amount Accum. Amortiz. Net Carrying Amount Intangible assets subject to amortization: Customer relationships and other $ 46,196 $ (8,878) $ 37,318 $ 46,989 $ (6,436) $ 40,553 Developed technology 9,654 (2,278) 7,376 8,669 (1,696) 6,973 Trade names 230 (137) 93 197 (105) 92 Intangible assets not subject to amortization: Trade names 8,111 — 8,111 8,374 — 8,374 Total intangible assets $ 64,191 $ (11,293) $ 52,898 $ 64,229 $ (8,237) $ 55,992
Schedule of amortization expense on intangible assets	Amortization expense relating to other intangibles was as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Amortization expense $ 1,652 $ 1,624 $ 3,056 $ 2,053
Schedule of estimated future amortization expense	Estimated amortization expense related to intangibles for each of the five years from 2021 (remaining) through 2025 and thereafter is as follows (in thousands): Year Ending December 31, 2021 (remaining) $ 3,116 2022 6,111 2023 5,749 2024 5,306 2025 5,248 Thereafter 19,257 Total amortization related to finite-lived intangible assets $ 44,787 Indefinite-lived intangible assets 8,111 Net intangible assets $ 52,898

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Property and equipment, net, consisted of the following (in thousands): June 30, 2021 December 31, 2020 Land $ 2,520 $ 2,590 Building 12,439 12,737 Machinery and equipment 41,407 40,411 Office furniture and equipment 2,120 2,047 Computer hardware and software 5,102 4,773 Leasehold and building improvements 10,729 10,728 Construction in progress 61 4 Property and equipment, gross 74,378 73,290 Less accumulated depreciation (40,082) (37,748) Total property and equipment, net $ 34,296 $ 35,542

INVENTORIES, NET (Tables)

INVENTORIES, NET (Tables)	6 Months Ended
INVENTORIES, NET (Tables)	Jun. 30, 2021
Inventory Disclosure [Abstract]
Schedule of inventory	Inventories consisted of the following (in thousands): June 30, 2021 December 31, 2020 Raw materials $ 12,798 $ 14,454 Work in process 4,850 4,262 Finished goods 23,556 21,321 Total inventories $ 41,204 $ 40,037

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	6 Months Ended
ACCRUED LIABILITIES (Tables)	Jun. 30, 2021
Payables and Accruals [Abstract]
Schedule of accrued liabilities	Accrued liabilities consisted of the following (in thousands): June 30, 2021 December 31, 2020 Accrued payroll and employee benefits $ 6,458 $ 7,949 Accrued property taxes 403 659 Accrued purchase orders 2,298 1,549 Accrued taxes 3,839 3,731 Other 4,370 4,167 Total accrued liabilities $ 17,368 $ 18,055

CAPITAL STOCK (Tables)

CAPITAL STOCK (Tables)	6 Months Ended
CAPITAL STOCK (Tables)	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Schedule of stock options plans	During the six months ended June 30, 2021, the Company granted the following stock options, restricted stock awards, and restricted stock units: Six Months Ended June 30, 2021 Options/Awards/Units Weighted-Average Grant Date Fair Value Stock options 54,300 $ 78.19 Restricted stock awards 203,369 $ 196.48 Restricted stock units 6,000 $ 172.11

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	6 Months Ended
ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	Jun. 30, 2021
Equity [Abstract]
Schedule of accumulated other comprehensive income (loss)	Accumulated other comprehensive income consisted of the following (in thousands): Pension Adjustments Foreign Currency Translation 1 Foreign Currency Gain (Loss) on Intra-Entity Transactions 2 Total Accumulated Other Comprehensive Income Balances at December 31, 2020 $ (386) $ 5,872 $ 8,683 $ 14,169 Current period other comprehensive loss — (1,206) (2,325) (3,531) Balances at June 30, 2021 $ (386) $ 4,666 $ 6,358 $ 10,638 1 Foreign currency gains and losses related to translation of foreign subsidiary financial statements. 2 The Company has intercompany loans of a long-term investment nature that are denominated in a foreign currency. These transactions are considered to be of a long-term nature if settlement is not planned or anticipated in the foreseeable future.

INTEREST AND OTHER EXPENSE, N_2

INTEREST AND OTHER EXPENSE, NET (Tables)	6 Months Ended
INTEREST AND OTHER EXPENSE, NET (Tables)	Jun. 30, 2021
Other Income and Expenses [Abstract]
Schedule of interest expense (income) and other income, net	Interest and other expense, net, consisted of the following (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Interest income $ (467) $ (120) $ (856) $ (353) Interest expense 922 2,333 1,842 4,679 Other expense (income), net 126 (68) 120 17 Total interest and other expense, net $ 581 $ 2,145 $ 1,106 $ 4,343

CONVERTIBLE NOTES AND CREDIT _2

CONVERTIBLE NOTES AND CREDIT FACILITY (Tables)	6 Months Ended
CONVERTIBLE NOTES AND CREDIT FACILITY (Tables)	Jun. 30, 2021
Debt Disclosure [Abstract]
Convertible Debt	June 30, 2021 December 31, 2020 Principal amount of the Notes $ 86,250 $ 86,250 Unamortized debt discount (2,426) (37,791) Net carrying amount $ 83,824 $ 48,459
Interest Income and Interest Expense Disclosure	Interest expense related to the Notes is comprised of the amortization of debt discount and debt issuance costs and the contractual coupon interest as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Interest expense related to contractual coupon interest $ 809 $ 809 $ 1,617 $ 1,617 Interest expense related to amortization of the debt discount 103 1,524 205 3,049 $ 912 $ 2,333 $ 1,822 $ 4,666

NOTE RECEIVABLES (Tables)

NOTE RECEIVABLES (Tables)	6 Months Ended
NOTE RECEIVABLES (Tables)	Jun. 30, 2021
Debt Disclosure [Abstract]
Schedule of Related Party Transactions	The carrying value of the note receivable, included in Related party convertible note receivable, net on the Consolidated Balance Sheets, is as follows (in thousands): June 30, 2021 December 31, 2020 Principal amount $ 6,650 $ 6,650 Unamortized discount (828) (977) Net carrying amount $ 5,822 $ 5,673 The carrying value of the note receivable, included in Promissory note receivable from investee, net, on the Consolidated Balance Sheets, is as follows (in thousands): June 30, 2021 December 31, 2020 Principal amount $ 9,000 $ — Unamortized discount (283) — Net carrying amount $ 8,717 $ —

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
SEGMENT REPORTING (Tables)	Jun. 30, 2021
Segment Reporting [Abstract]
Reconciliation of Revenue from Segments to Consolidated	Three Months Ended June 30, 2021 North America International Total Total revenue $ 40,533 $ 24,395 $ 64,928 Cost of revenue 21,111 16,545 37,656 Gross profit $ 19,422 $ 7,850 $ 27,272 Gross margin 48 % 32 % 42 % Operating income (loss) $ 130 $ (824) $ (694) Three Months Ended June 30, 2020 North America International Total Total revenue $ 28,982 $ 16,730 $ 45,712 Cost of revenue 16,222 11,625 27,847 Gross profit $ 12,760 $ 5,105 $ 17,865 Gross margin 44 % 31 % 39 % Operating loss $ (3,067) $ (1,387) $ (4,454) Six Months Ended June 30, 2021 North America International Total Total revenue $ 77,806 $ 47,625 $ 125,431 Cost of revenue 40,875 31,814 72,689 Gross profit $ 36,931 $ 15,811 $ 52,742 Gross margin 47 % 33 % 42 % Operating income (loss) $ 1,160 $ (838) $ 322 Six Months Ended June 30, 2020 North America International Total Total revenue $ 56,631 $ 19,735 $ 76,366 Cost of revenue 31,368 13,685 45,053 Gross profit $ 25,263 $ 6,050 $ 31,313 Gross margin 45 % 31 % 41 % Operating loss $ (7,161) $ (1,912) $ (9,073)
Schedule of revenue from external customers and long-lived assets, by geographical areas	Asset information by reportable segment as of June 30, 2021 is as follows (in thousands): As of June 30, 2021 North America International Total Total assets $ 418,842 $ 160,524 $ 579,366 Asset information by reportable segment as of December 31, 2020 is as follows (in thousands): As of December 31, 2020 North America International Total Total assets $ 238,550 $ 161,289 $ 399,839

REVENUE (Details)

REVENUE (Details) $ in Thousands	3 Months Ended		6 Months Ended
REVENUE (Details) $ in Thousands	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)segment	Jun. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Number of reportable segments \| segment			2
Revenue, net	$ 64,928	$ 45,712	$ 125,431	$ 76,366
Contract receivables, current	1,400		1,400		$ 1,200
Contract receivables, noncurrent	4,300		4,300		4,100
Current portion of deferred revenue, and other	8,300		8,300		$ 8,900
Contract liabilities, revenue recognized			3,100
Contract liabilities, increase due to additional deferred sales			2,500
North America \| Operating Segments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, net	40,533	28,982	77,806	56,631
International \| Operating Segments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, net	24,395	16,730	47,625	19,735
POC Lab Instruments & Other \| North America \| Operating Segments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, net	3,482	2,962	6,470	5,578
POC Lab Instruments & Other \| International \| Operating Segments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, net	3,987	2,206	7,001	2,440
POC Lab Consumables \| North America \| Operating Segments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, net	19,296	13,537	36,248	27,223
POC Lab Consumables \| International \| Operating Segments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, net	11,935	9,470	24,159	10,032
POC Imaging \| North America \| Operating Segments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, net	7,101	4,148	13,789	7,644
POC Imaging \| International \| Operating Segments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, net	7,277	4,404	13,935	5,762
PVD \| North America \| Operating Segments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, net	6,210	4,880	13,074	9,384
PVD \| International \| Operating Segments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, net	1,196	650	2,530	1,501
OVP \| North America \| Operating Segments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, net	4,444	3,455	8,225	6,802
OVP \| International \| Operating Segments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, net	$ 0	$ 0	$ 0	$ 0

REVENUE - Performance Obligatio

REVENUE - Performance Obligations (Details) $ in Thousands	Jun. 30, 2021USD ($)
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 156,540
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-10-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 18,313
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected timing of satisfaction	6 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 35,463
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 31,859
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 27,220
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 21,672
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 22,013
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected timing of satisfaction

ACQUISITION AND RELATED PARTY_3

ACQUISITION AND RELATED PARTY ITEMS - Additional Information (Details) $ in Thousands	Feb. 01, 2021USD ($)	Apr. 01, 2020USD ($)	Jun. 30, 2021USD ($)segment	Jun. 30, 2020USD ($)	Feb. 21, 2021	Dec. 31, 2020USD ($)
Business Acquisition [Line Items]
Goodwill			$ 90,771			$ 88,276
Operating lease right-of-use assets			$ 4,944			5,457
Affiliated Entity \| CVM Practice
Business Acquisition [Line Items]
Number of warehouses \| segment			2
Operating Lease, Payments			$ 16	$ 15
Operating lease right-of-use assets			200			200
Operating Lease, Liability			200			$ 200
Lacuna Diagnostics, Inc.
Business Acquisition [Line Items]
Percentage of voting interest acquired					100.00%
Cash consideration transferred	$ 4,255
Business combination, indemnification liabilities, holdback	$ 400
Business combination, indemnification liabilities, holdback release period	18 months
Business combination, contingent consideration, liability	$ 2,000
Business acquisition, initial earn out period	12 months
Business combination, contingent consideration arrangements, liability performance reduction	$ 1,000
Fair value of contingent consideration	1,700
Goodwill	3,900
Purchase price	5,955
Lacuna Diagnostics, Inc. \| North America
Business Acquisition [Line Items]
Goodwill	$ 3,900
Scil Animal Care Company
Business Acquisition [Line Items]
Percentage of voting interest acquired		100.00%
Goodwill		$ 46,000
Purchase price		110,290
Unrecognized tax benefits, decrease resulting from acquisition			$ 1,100
Scil Animal Care Company \| North America
Business Acquisition [Line Items]
Goodwill		8,700
Scil Animal Care Company \| International
Business Acquisition [Line Items]
Goodwill		$ 37,300

ACQUISITION AND RELATED PARTY_4

ACQUISITION AND RELATED PARTY ITEMS - Fair Value of Assets and Liabilities at Lacuna Acquisition Date (Details) - USD ($) $ in Thousands	Feb. 01, 2021	Jun. 30, 2021	Dec. 31, 2020
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest [Abstract]
Goodwill		$ 90,771	$ 88,276
Lacuna Diagnostics, Inc.
Business Combination, Consideration Transferred, Including Equity Interest in Acquiree Held Prior to Combination [Abstract]
Cash consideration transferred	$ 4,255
Fair value of contingent consideration	1,700
Total purchase consideration	5,955
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest [Abstract]
Cash and cash equivalents	3
Accounts receivable	170
Property and equipment, net	530
Other intangible assets, net	1,185
Deferred tax asset	167
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Total	2,055
Goodwill	3,900
Total fair value of consideration transferred	$ 5,955

ACQUISITION AND RELATED PARTY_5

ACQUISITION AND RELATED PARTY ITEMS - Intangible Assets Acquired, Amortization Method (Details) - USD ($) $ in Thousands	Feb. 01, 2021	Apr. 01, 2020	Jun. 30, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Gross Carrying Amount			$ 64,191	$ 64,229
Lacuna Diagnostics, Inc.
Business Acquisition [Line Items]
Gross Carrying Amount	$ 1,185
Scil Animal Care Company
Business Acquisition [Line Items]
Gross Carrying Amount		$ 44,517
Scil Animal Care Company \| Trade name
Business Acquisition [Line Items]
Finite-lived intangible assets acquired		$ 7,556
Developed technology \| Lacuna Diagnostics, Inc.
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	3 years
Finite-lived intangible assets acquired	$ 1,000
Customer relationships \| Lacuna Diagnostics, Inc.
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	6 months
Finite-lived intangible assets acquired	$ 150
Customer relationships \| Scil Animal Care Company
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		10 years
Finite-lived intangible assets acquired		$ 36,272
Trade name \| Lacuna Diagnostics, Inc.
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	11 months
Finite-lived intangible assets acquired	$ 35
Trade name \| Scil Animal Care Company
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		9 months 18 days
Finite-lived intangible assets acquired		$ 66
Internally developed software \| Scil Animal Care Company
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		7 years
Finite-lived intangible assets acquired		$ 353
Backlog \| Scil Animal Care Company
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		2 months 12 days
Finite-lived intangible assets acquired		$ 210
Non-compete agreements \| Scil Animal Care Company
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		2 years
Finite-lived intangible assets acquired		$ 60

ACQUISITION AND RELATED PARTY_6

ACQUISITION AND RELATED PARTY ITEMS - Fair Values of Assets and Liabilties at Scil Acquisition Date (Details) - USD ($) $ in Thousands	Apr. 01, 2020	Jun. 30, 2021	Dec. 31, 2020
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest [Abstract]
Goodwill		$ 90,771	$ 88,276
Scil Animal Care Company
Business Combination, Consideration Transferred, Including Equity Interest in Acquiree Held Prior to Combination [Abstract]
Business combination, consideration transferred	$ 110,290
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest [Abstract]
Cash and cash equivalents	5,889
Accounts receivable	10,707
Inventories	11,278
Net investment in lease, current	311
Prepaid expenses	1,692
Other current assets	1,338
Property and equipment, net	19,320
Operating lease right-of-use assets	877
Other intangible assets, net	44,517
Net investment in leases, non-current	1,027
Investments in unconsolidated affiliates	55
Other non-current assets	291
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Total	97,302
Accounts payable	8,221
Accrued liabilities	7,067
Operating lease liabilities, current	356
Deferred revenue, current, and other	3,220
Deferred revenue, non-current	94
Operating lease liabilities, non-current	529
Deferred revenue, non-current	13,249
Other liabilities	276
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net, Total	64,290
Goodwill	46,000
Total fair value of consideration transferred	$ 110,290

ACQUISITION AND RELATED PARTY_7

ACQUISITION AND RELATED PARTY ITEMS - Unaudited Pro Forma Financial Information (Details) - Scil Animal Care Company $ in Thousands	6 Months Ended
	Jun. 30, 2020USD ($)
Business Acquisition [Line Items]
Revenue, net	$ 94,917
Net (loss) income before equity in losses of unconsolidated affiliates	(12,512)
Net (loss) income attributable to Heska Corporation	$ (12,461)

INVESTMENTS IN UNCONSOLIDATED_3

INVESTMENTS IN UNCONSOLIDATED AFFILIATES (Details) - USD ($) $ in Thousands	Sep. 24, 2018	Aug. 08, 2018	Jun. 30, 2021	Dec. 31, 2020
Schedule of Equity Method Investments [Line Items]
Equity method investment			$ 3,157	$ 3,686
Non-marketable equity security investment			3,018	3,018
Investments			$ 6,175	$ 6,704
General Fluidics Corporation
Schedule of Equity Method Investments [Line Items]
Supply commitment term	15 years
General Fluidics Corporation
Schedule of Equity Method Investments [Line Items]
Payments to acquire equity method investments	$ 5,100
Ownership percentage			29.10%
MBio Diagnostics, Inc.
Schedule of Equity Method Investments [Line Items]
Payments to acquire non-marketable securities		$ 3,000
Intangible asset acquired		$ 1,000
Intangible assets acquired, useful life		20 years
Contingent consideration on milestones		$ 10,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2021
Income Tax Contingency [Line Items]
Income before income taxes	$ (1,275)	$ (6,599)	$ (784)	$ (13,416)
Total income tax benefit	(1,051)	(212)	(2,617)	(1,720)
Cash paid for income taxes	700	340	1,200	347
Excess tax benefits related to employee share-based compensation	600	$ 200	1,000	$ 500
Deferred tax assets, gross	9,400		9,400
Deferred tax assets, valuation allowance	$ 1,200		$ 1,200
Forecast
Income Tax Contingency [Line Items]
Deferred tax assets, valuation allowance					$ 3,200

LEASES - Operating and Financin

LEASES - Operating and Financing Lease Balances (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Leases [Abstract]
Operating lease right-of-use assets	$ 4,944	$ 5,457
Property and equipment, net	1,814	1,907
Total Leased Assets	6,758	7,364
Operating lease liabilities, current	2,035	2,087
Operating lease liabilities, non-current	3,404	3,858
Deferred revenue, current, and other	235	295
Other liabilities	278	261
Total Lease Liabilities	$ 5,952	$ 6,501

LEASES - Sales-type Leases and

LEASES - Sales-type Leases and Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Leases [Abstract]
Sales-type lease revenue	$ 3,414	$ 1,298	$ 5,157	$ 2,587
Sales-type lease cost of revenue	2,717	908	3,977	1,776
Profit recognized at commencement for sales-type leases	697	390	1,180	811
Operating lease income	$ 543	$ 430	$ 1,150	$ 430

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Earnings Per Share [Abstract]
Net (loss) income attributable to Heska Corporation	$ (567)	$ (6,357)	$ 1,304	$ (11,645)
Basic weighted-average common shares outstanding (in shares)	10,167	8,776	9,825	8,165
Dilutive effect of stock options and restricted stock awards	0	0	364	0
Diluted weighted-average common shares outstanding	10,167	8,776	10,189	8,165
Basic (loss) earnings per share attributable to Heska Corporation (in dollars per share)	$ (0.06)	$ (0.72)	$ 0.13	$ (1.43)
Diluted (loss) earnings per share attributable to Heska Corporation (in dollars per share)	$ (0.06)	$ (0.72)	$ 0.13	$ (1.43)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options and restricted units excluded from computation of earnings per share	1,370	687	1,002	1,240
Convertible Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options and restricted units excluded from computation of earnings per share	0	332	0	920
Senior Convertible Note
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options and restricted units excluded from computation of earnings per share	996	0	996	21
Stock Options And Restricted Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options and restricted units excluded from computation of earnings per share	374	355	6	299

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Goodwill [Roll Forward]
Carrying amount, December 31, 2020			$ 88,276
Goodwill attributable to acquisitions (subject to change)			3,900
Foreign currency adjustments			(1,405)
Carrying amount, June 30, 2021	$ 90,771		90,771
Finite-Lived Intangible Assets, Net [Abstract]
Accumulated amortization	(11,293)		(11,293)		$ (8,237)
Net carrying amount	44,787		44,787
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	8,111		8,111
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross Carrying Amount	64,191		64,191		64,229
Accumulated amortization	(11,293)		(11,293)		(8,237)
Net intangible assets	52,898		52,898		55,992
Amortization expense	1,652	$ 1,624	$ 3,056	$ 2,053
Remaining weighted average amortization period for intangible assets			8 years 1 month 6 days
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2021 (remaining)	3,116		$ 3,116
2022	6,111		6,111
2023	5,749		5,749
2024	5,306		5,306
2025	5,248		5,248
Thereafter	19,257		19,257
Net carrying amount	44,787		44,787
Indefinite-lived intangible assets	8,111		8,111
Net intangible assets	52,898		52,898		55,992
Trade name
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	8,111		8,111		8,374
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Indefinite-lived intangible assets	8,111		8,111		8,374
Customer relationships and other
Finite-Lived Intangible Assets, Net [Abstract]
Gross carrying amount	46,196		46,196		46,989
Accumulated amortization	(8,878)		(8,878)		(6,436)
Net carrying amount	37,318		37,318		40,553
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated amortization	(8,878)		(8,878)		(6,436)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Net carrying amount	37,318		37,318		40,553
Developed technology
Finite-Lived Intangible Assets, Net [Abstract]
Gross carrying amount	9,654		9,654		8,669
Accumulated amortization	(2,278)		(2,278)		(1,696)
Net carrying amount	7,376		7,376		6,973
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated amortization	(2,278)		(2,278)		(1,696)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Net carrying amount	7,376		7,376		6,973
Trade name
Finite-Lived Intangible Assets, Net [Abstract]
Gross carrying amount	230		230		197
Accumulated amortization	(137)		(137)		(105)
Net carrying amount	93		93		92
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated amortization	(137)		(137)		(105)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Net carrying amount	93		93		$ 92
Operating Segments \| North America
Goodwill [Roll Forward]
Carrying amount, December 31, 2020			35,414
Goodwill attributable to acquisitions (subject to change)			3,900
Foreign currency adjustments			0
Carrying amount, June 30, 2021	39,314		39,314
Operating Segments \| International
Goodwill [Roll Forward]
Carrying amount, December 31, 2020			52,862
Goodwill attributable to acquisitions (subject to change)			0
Foreign currency adjustments			(1,405)
Carrying amount, June 30, 2021	$ 51,457		$ 51,457

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 74,378		$ 74,378		$ 73,290
Less accumulated depreciation	(40,082)		(40,082)		(37,748)
Total property and equipment, net	34,296		34,296		35,542
Depreciation and amortization	1,600	$ 1,700	3,500	$ 2,700
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,520		2,520		2,590
Building
Property, Plant and Equipment [Line Items]
Property and equipment, gross	12,439		12,439		12,737
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	41,407		41,407		40,411
Office furniture and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,120		2,120		2,047
Computer hardware and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,102		5,102		4,773
Leasehold and building improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	10,729		10,729		10,728
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	61		$ 61		4
Machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life			5 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life			7 years
Leased equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	14,900		$ 14,900		13,600
Less accumulated depreciation	$ (5,100)		$ (5,100)		$ (4,700)

INVENTORIES, NET (Details)

INVENTORIES, NET (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Raw materials	$ 12,798	$ 14,454
Work in process	4,850	4,262
Finished goods	23,556	21,321
Total inventory, net	$ 41,204	$ 40,037

ACCRUED LIABILITIES (Details)

ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued payroll and employee benefits	$ 6,458	$ 7,949
Accrued property taxes	403	659
Accrued purchase orders	2,298	1,549
Accrued taxes	3,839	3,731
Other	4,370	4,167
Total accrued liabilities	$ 17,368	$ 18,055
Percentage of total current liabilities	5.00%

CAPITAL STOCK - STOCK OPTIONS A

CAPITAL STOCK - STOCK OPTIONS AND RESTRICTED STOCK (Details)	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Options/Awards/Units Granted
Stock options (in shares) \| shares	54,300
Weighted-Average Grant Date Fair Value (per option/award)
Stock options (in dollars per share) \| $ / shares	$ 78.19
Restricted Stock
Options/Awards/Units Granted
Restricted stock awards (in shares) \| shares	203,369
Weighted-Average Grant Date Fair Value (per option/award)
Restricted stock awards (in dollars per share) \| $ / shares	$ 196.48
Restricted Stock Units (RSUs)
Options/Awards/Units Granted
Restricted stock awards (in shares) \| shares	6,000
Weighted-Average Grant Date Fair Value (per option/award)
Restricted stock awards (in dollars per share) \| $ / shares	$ 172.11

CAPITAL STOCK - ADDITIONAL INFO

CAPITAL STOCK - ADDITIONAL INFORMATION (Details) $ / shares in Units, $ in Millions	Mar. 05, 2021USD ($)$ / sharesshares
Equity Offering, 2021
Subsidiary, Sale of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares) \| shares	940,860
Common stock, par value (in dollars per share)	$ 0.01
Sale of stock, price per share (in dollars per share)	$ 186
Sale of stock, consideration received on transaction \| $	$ 164.2
Over-Allotment Option
Subsidiary, Sale of Stock [Line Items]
Sale of stock, price per share (in dollars per share)	$ 186
Sale of stock, number of shares authorized (in shares) \| shares	141,129
Sale of stock, over-allotment option period	30 days

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	$ 287,053
Ending balance	433,766
Total Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	14,169
Current period other comprehensive loss	(3,531)
Ending balance	10,638
Pension Adjustments
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	(386)
Current period other comprehensive loss	0
Ending balance	(386)
Foreign Currency Translation1
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	5,872
Current period other comprehensive loss	(1,206)
Ending balance	4,666
Foreign Currency Gain (Loss) on Intra-Entity Transactions2
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	8,683
Current period other comprehensive loss	(2,325)
Ending balance	$ 6,358

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Millions	Jun. 30, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Warranty reserve	$ 0.5	$ 0.5
Unconditional annual minimum inventory purchases	$ 48.1

INTEREST AND OTHER EXPENSE, N_3

INTEREST AND OTHER EXPENSE, NET (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Other Income and Expenses [Abstract]
Interest income	$ (467)	$ (120)	$ (856)	$ (353)
Interest expense	922	2,333	1,842	4,679
Other, net	126	(68)	120	17
Total interest and other expense, net	581	2,145	1,106	4,343
Cash paid for interest	$ 5	$ 4	$ 1,600	$ 1,600

CONVERTIBLE NOTES AND CREDIT _3

CONVERTIBLE NOTES AND CREDIT FACILITY - Convertible Notes Narrative (Details)	Sep. 17, 2019USD ($)	Jun. 30, 2021USD ($)$ / shares	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)$ / shares	Jun. 30, 2020USD ($)	Jan. 01, 2021	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
Debt instrument, convertible, remaining discount amortization period				63 months
Share price \| $ / shares		$ 229.73		$ 229.73
Senior Convertible Note
Debt Instrument [Line Items]
Proceeds from convertible debt	$ 83,700,000
Debt instrument, convertible, conversion ratio	0.0115434
Debt instrument, convertible, if-converted value in excess of principal				$ 142,500,000
Convertible Debt \| Senior Convertible Note
Debt Instrument [Line Items]
Aggregate principal amount	$ 86,250,000	$ 86,250,000		86,250,000			$ 86,250,000
Debt instrument, interest rate, stated percentage	3.75%
Interest expense, debt		912,000	$ 2,333,000	1,822,000	$ 4,666,000
Convertible Debt \| Senior Convertible Note \| Accounting Standards Update 2020-06
Debt Instrument [Line Items]
Debt instrument, interest rate, effective percentage						4.35%
Fair Value, Inputs, Level 2 \| Senior Convertible Note
Debt Instrument [Line Items]
Convertible debt, fair value		$ 235,400,000		$ 235,400,000			$ 156,900,000
Initial Purchasers \| Convertible Debt \| Senior Convertible Note
Debt Instrument [Line Items]
Aggregate principal amount	$ 11,250,000

CONVERTIBLE NOTES AND CREDIT _4

CONVERTIBLE NOTES AND CREDIT FACILITY - Carrying Amount of Debt (Details) - Convertible Debt - Senior Convertible Note - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Sep. 17, 2019
Debt Instrument [Line Items]
Aggregate principal amount	$ 86,250,000	$ 86,250,000	$ 86,250,000
Unamortized debt discount	(2,426,000)	(37,791,000)
Net carrying amount	$ 83,824,000	$ 48,459,000

CONVERTIBLE NOTES AND CREDIT _5

CONVERTIBLE NOTES AND CREDIT FACILITY - Interest Expense (Details) - Convertible Debt - Senior Convertible Note - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Debt Instrument [Line Items]
Interest expense related to contractual coupon interest	$ 809	$ 809	$ 1,617	$ 1,617
Interest expense related to amortization of the debt discount	103	1,524	205	3,049
Interest expense, debt	$ 912	$ 2,333	$ 1,822	$ 4,666

NOTE RECEIVABLES - Additional I

NOTE RECEIVABLES - Additional Information (Details) - USD ($)	Feb. 01, 2021	Dec. 09, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Debt Instrument [Line Items]
Principal amount			$ 9,000,000	$ 0
Equity Method Investee \| Convertible Note Receivable
Debt Instrument [Line Items]
Principal amount		$ 6,650,000
Related party transaction, rate		3.00%
Related party transaction, effective interest rate		8.69%
Embedded derivative, fair value of embedded derivative asset			1,000,000		$ 1,000,000
Accounts and financing receivable, allowance for credit loss			33,000
Equity Method Investee \| Notes Receivable
Debt Instrument [Line Items]
Principal amount	$ 9,000,000
Related party transaction, rate	10.00%
Related party transaction, effective interest rate	10.99%
Embedded derivative, fair value of embedded derivative asset	$ 300,000		400,000
Accounts and financing receivable, allowance for credit loss			$ 300,000

NOTE RECEIVABLES (Details)

NOTE RECEIVABLES (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Net carrying amount	$ 6,776	$ 6,671
Equity Method Investee \| Convertible Note Receivable
Debt Instrument [Line Items]
Principal amount	6,650	6,650
Unamortized discount	(828)	(977)
Net carrying amount	5,822	5,673
Equity Method Investee \| Notes Receivable
Debt Instrument [Line Items]
Principal amount	9,000	0
Unamortized discount	(283)	0
Net carrying amount	$ 8,717	$ 0

SEGMENT REPORTING - NARRATIVE (

SEGMENT REPORTING - NARRATIVE (Details)	6 Months Ended
SEGMENT REPORTING - NARRATIVE (Details)	Jun. 30, 2021segment
Segment Reporting [Abstract]
Number of reportable segments	2

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
SEGMENT REPORTING (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total revenue	$ 64,928	$ 45,712	$ 125,431	$ 76,366
Cost of revenue	37,656	27,847	72,689	45,053
Gross profit	$ 27,272	$ 17,865	$ 52,742	$ 31,313
Gross margin	42.00%	39.00%	42.00%	41.00%
Operating income (loss)	$ (694)	$ (4,454)	$ 322	$ (9,073)
Total assets	579,366		579,366		$ 399,839
North America
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total revenue	40,533	28,982	77,806	56,631
Cost of revenue	21,111	16,222	40,875	31,368
Gross profit	$ 19,422	$ 12,760	$ 36,931	$ 25,263
Gross margin	48.00%	44.00%	47.00%	45.00%
Operating income (loss)	$ 130	$ (3,067)	$ 1,160	$ (7,161)
Total assets	418,842		418,842		238,550
International
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total revenue	24,395	16,730	47,625	19,735
Cost of revenue	16,545	11,625	31,814	13,685
Gross profit	$ 7,850	$ 5,105	$ 15,811	$ 6,050
Gross margin	32.00%	31.00%	33.00%	31.00%
Operating income (loss)	$ (824)	$ (1,387)	$ (838)	$ (1,912)
Total assets	$ 160,524		$ 160,524		$ 161,289

Subsequent Events (Details)

Subsequent Events (Details) - BiEsseA s.r.1. - Subsequent Event $ in Millions	Jul. 01, 2021USD ($)
Subsequent Event [Line Items]
Business combination, consideration transferred	$ 4.7
Fair value of contingent consideration	$ 3
Business acquisition, initial earn out period	3 years