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ACQUISITION AND RELATED PARTY ITEMS (Tables)
 3 Months Ended
Mar. 31, 2023
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):

January 3, 2023
Purchase price in cash$25,000 
Settlement of promissory notes13,700 
Settlement of preexisting relationships(1,900)
Fair value of previously held equity interest3,018 
Total purchase consideration$39,818 
Cash and cash equivalents$1,777 
Accounts receivable560 
Inventory2,691 
Prepaid expenses650 
Other current assets313 
Property and equipment21,041 
Operating lease right-of-use assets6,237 
Intangible assets5,000 
Deferred tax asset6,787 
Other non-current assets75 
Total assets acquired45,131 
Accounts payable5,422 
Accrued liabilities2,014 
Operating lease liabilities, current1,038 
Operating lease liabilities, non-current5,198 
Net assets acquired31,459 
Goodwill8,359 
Total fair value of consideration transferred$39,818 
The information below represents the purchase price allocation as of the acquisition date (in thousands):
January 3, 2022
Purchase price in cash$31,627 
Fair value of equity contingent consideration3,860 
Total purchase consideration$35,487 
Cash and cash equivalents$1,251 
Inventory359 
Accounts receivable824 
Prepaid expenses and other assets318 
Property and equipment, net602 
Operating lease right-of-use assets2,962 
Intangible assets18,504 
Total assets acquired24,820 
Accounts payable520 
Accrued liabilities1,260 
Operating lease liabilities, current247 
Deferred revenue, current, and other1,014 
Operating lease liabilities, non-current2,714 
Deferred tax liabilities5,246 
Other liabilities318 
Net assets acquired13,501 
Goodwill21,986 
Total fair value of consideration transferred$35,487 
The information below represents the purchase price allocation as of the acquisition date (in thousands):
September 1, 2021
Purchase price in cash$16,250 
Notes payable15,900 
Total purchase consideration$32,150 
Accounts receivables$18 
Other current assets1 
Inventories190 
Property and equipment, net148 
Operating lease right-of-use assets1,033 
Other intangible assets, net6,000 
Other non-current assets15 
Total assets acquired7,405 
Accounts payable11 
Accrued liabilities33 
Operating lease liabilities, current188 
Operating lease liabilities, non-current845 
Net assets acquired6,328 
Goodwill25,822 
Total fair value of consideration transferred$32,150 
The information below represents the purchase price allocation as of the acquisition date (in thousands):
July 1, 2021
Purchase price in cash$4,835 
Fair value of contingent consideration2,334 
Total purchase consideration$7,169 
Cash and cash equivalents$322 
Accounts receivables152 
Other receivables497 
Prepaid expenses8 
Other current assets275 
Property and equipment, net89 
Operating lease right-of-use assets44 
Other intangible assets, net3,329 
Total assets acquired4,716 
Accounts payable208 
Accrued liabilities334 
Operating lease liabilities, current37 
Deferred revenue, current, and other85 
Operating lease liabilities, non-current20 
Deferred tax liability925 
Other liabilities500 
Net assets acquired2,607 
Goodwill4,562 
Total fair value of consideration transferred$7,169 
The information below represents the purchase price allocation as of the acquisition date (in thousands):
February 1, 2021
Purchase price in cash$4,255 
Fair value of contingent consideration1,700 
Total purchase consideration$5,955 
Cash and cash equivalents$3 
Accounts receivable170 
Property and equipment, net530 
Other intangible assets, net1,185 
Total assets acquired1,888 
Deferred tax liability 133 
Net assets acquired1,755 
Goodwill4,200 
Total fair value of consideration transferred$5,955 
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination
Intangible assets acquired, amortization method and estimated useful life as of January 3, 2023, were as follows (dollars in thousands):
Useful LifeAmortization
Method		Fair Value
Developed technology10 yearsStraight-line$5,000 
Total intangible assets acquired$5,000 
Intangible assets acquired, amortization method and estimated useful life as of January 3, 2022, were as follows (dollars in thousands):
Weighted- Average Useful LifeAmortization
Method		Fair Value
Customer relationships12 yearsStraight-line$12,941 
Trade name8 yearsStraight-line1,816 
Developed technology4.3 yearsStraight-line3,747 
Total intangible assets acquired$18,504 
Intangible assets acquired, amortization method and estimated useful life as of September 1, 2021, were as follows (dollars in thousands):
Useful LifeAmortization
Method		Fair Value
Development technology6 yearsStraight-line$6,000 
Total intangible assets acquired$6,000 
Intangible assets acquired, amortization method and estimated useful life as of July 1, 2021, were as follows (dollars in thousands):
Useful LifeAmortization MethodFair Value
Customer relationships14 yearsStraight-line$3,329 
Total intangible assets acquired$3,329 
Intangible assets acquired, amortization method and estimated useful life as of February 1, 2021, were as follows (dollars in thousands):
Useful LifeAmortization
Method		Fair Value
Developed technology3 yearsStraight-line$1,000 
Customer relationships6 monthsStraight-line150 
Trade name11 monthsStraight-line35 
Total intangible assets acquired$1,185 
Business Acquisition, Pro Forma Information
The following table presents unaudited supplemental pro forma financial information as if the acquisition had occurred on January 1, 2022 (in thousands):
Three Months Ended
March 31, 2022
Revenue, net$64,821 
Net loss before equity in losses of unconsolidated affiliates$(14,371)
Net loss attributable to Heska Corporation$(14,752)