ACQUISITION (Tables)

9 Months Ended

Sep. 30, 2013

Business Combinations [Abstract]

Aggregate consideration paid by the company

Consideration
	Cash		$	4,073
	Stock			3,571
		Total	$	7,644

Inventories		$	1,466
Note from Cuattro Veterinary, LLC, due March 15, 2016			1,360
Other tangible assets			1,278
Intangible assets			688
Goodwill			19,994
Notes payable and other borrowings			(1,527	)
Accounts payable			(1,424	)
Other assumed liabilities			(2,399	)
		$	19,436
Non-controlling interest			(11,792	)
	Total	$	7,644

Intangible asset amortization periods

Intangible assets and their amortization periods are as follows:

	Useful Life (in years)		Fair Value
Trade name		2.75	$	688
			$	688

Pro forma financial information

		Nine Months Ended September 30,
		2012	2013
Revenue, net	$	59,308	$	55,735
Net income (loss) attributable to Heska Corporation		663		(2,830	)
Basic earnings (loss) per share attributable to Heska Corporation	$	0.12	$	(0.49	)
Diluted earnings (loss) per share attributable to Heska Corporation		0.11		(0.49	)