radiography is the largest product offering in point of care imaging , which includes digital and computed radiography and ultrasound instruments . radiography solutions typically consist of a combination of hardware and software placed with a customer , often combined with an ongoing service and support contract . our experience has been that most of the revenue is generated at the time of sale in this area , in contrast to the point of care diagnostic laboratory placements discussed above where ongoing consumable revenue is often a larger component of economic value as a given instrument is used . -35- pharmaceuticals , vaccines and diagnostic ( `` pvd `` ) revenue , includes single use diagnostic and other tests , pharmaceuticals and biologicals as well as research and development , licensing and royalty revenue . since items in this area are often single use by their nature , our typical aim is to build customer satisfaction and loyalty for each product , generate repeat annual sales from existing customers and expand our customer base in the future . products in this area are both supplied by third parties and provided by us . major products and services in this area include heartworm diagnostic tests and preventives , and allergy test kits , allergy immunotherapy and testing . other vaccines and pharmaceuticals ( `` ovp `` ) revenue is generated in our usda , fda and dea licensed production facility in des moines , iowa . we view this facility as an asset which could allow us to control our cost of goods on any pharmaceuticals and vaccines that we may commercialize in the future . we have increased integration of this facility with our operations elsewhere . for example , virtually all of our u.s. inventory , excluding our imaging products , is stored at this facility and related fulfillment logistics are managed there . our ovp revenue includes vaccines and pharmaceuticals produced for third parties . ovp is attributable only to the north america segment . all of our products are ultimately sold primarily to or through veterinarians . in many cases , veterinarians will mark up their costs to their customers . the acceptance of our products by veterinarians is critical to our success . these products are sold directly to end users by us as well as through distribution relationships , such as the sale of kits to conduct blood testing to third-party veterinary diagnostic laboratories and sales to independent third-party distributors . revenue from direct sales and distribution relationships represented 72 % and 28 % , respectively , of revenue for the year ended december 31 , 2020 compared to 64 % and 36 % , respectively , for the year ended december 31 , 2019. segment change during the second quarter of 2020 , following the scil acquisition , the chief operating decision maker ( “ codm ” ) changed how he assesses performance and allocates resources based on geographic regions . as a result , the company determined it has two operating and reportable segments : north america and international . north america consists of the united states , canada and mexico . international consists of geographies outside of north america , primarily our operations in australia , france , germany , italy , malaysia , spain and switzerland . the company 's core strategic focus on point of care laboratory and imaging products is included in both segments . the north america segment also includes the contract manufacturing of vaccines and pharmaceutical products . the company revised prior comparative periods to conform to the current period segment presentation . refer to note 18 - segment reporting to the consolidated financial statements included in part ii . item 8 of this annual report on form 10-k for further information . impact of covid-19 pandemic and current economic environment 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 lower demand for diagnostic testing services . during the second and third quarters 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 . finally , during the fourth quarter , increased restrictions , mainly in the european union , certain parts of canada and australia , in which we operate , re-emerged . the extent to which -36- 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 , mainly in our ability to place new capital equipment , to our business as a result of any economic impact that has occurred or may occur in the future . story_separator_special_tag refer to note 16 - convertible notes and credit facility to the consolidated financial statements included in part ii , item 8 of this annual report on form 10-k. income tax ( benefit ) expense in 2020 , we had total income tax expense of $ 0.2 million compared to a total income tax benefit in 2019 of $ 1.4 million . see note 5 - income taxes to the consolidated financial statements included in part ii . item 8 of this annual report on form 10-k for additional information regarding our income taxes . net ( loss ) income attributable to heska corporation net loss attributable to heska corporation was $ 14.4 million in 2020 , compared to net loss attributable to heska corporation of $ 1.5 million in 2019. the difference between this line item and `` net ( loss ) income after equity in losses of unconsolidated affiliates `` is the net income or loss attributable to the minority interest in our french subsidiary , optomed , which we purchased in february 2019. the difference between these line items was a gain of $ 0.4 million for 2020 , and a gain of $ 0.3 million for 2019. in october 2020 , the company acquired the remaining 30 % minority interest in optomed . -42- adjusted ebitda adjusted ebitda in the twelve months ended december 31 , 2020 was $ 22.3 million ( 11.3 % adjusted ebitda margin ) , compared to $ 10.4 million ( 8.5 % adjusted ebitda margin ) in the twelve months ended december 31 , 2019. the increase is driven by increased revenue and gross profit as discussed above . the increases in operating expenses are excluded from adjusted ebitda . see “ non-gaap financial measures ” for a reconciliation of adjusted ebitda to net income and adjusted ebitda margin to net loss margin , the closest comparable gaap measures , for each of the periods presented . earnings per share loss per share attributable to heska was $ 1.66 per diluted share in the twelve months ended december 31 , 2020 compared to loss of $ 0.20 per diluted share in the twelve months ended december 31 , 2019. the decline is primarily due to increases in operating expenses as discussed above , interest and amortization charges relating to the notes , and increased deferred income tax expense . non-gaap earnings per share non-gaap eps was income of $ 0.74 per diluted share in the twelve months ended december 31 , 2020 compared to income of $ 0.49 per diluted share in the twelve months ended december 31 , 2019. the decline is primarily due to cash interest related to the notes and increased deferred income taxes . see “ non-gaap financial measures `` for a reconciliation of non-gaap eps to net ( loss ) income attributable to heska per diluted share , the closest comparable u.s. gaap measure , in each of the periods presented . non-gaap financial measures in addition to financial measures presented on the basis of accounting principles generally accepted in the u.s. ( “ u.s . gaap ” ) , we also present ebitda , adjusted ebitda , adjusted ebitda margin , and non-gaap net income ( loss ) per diluted share , which are non-gaap measures . these measures should be viewed as a supplement to , not substitute for , our results of operations presented under u.s. gaap . the non-gaap financial measures presented may not be comparable to similarly titled measures of other companies because they may not calculate their measures in the same manner . management uses ebitda , adjusted ebitda , adjusted ebitda margin and non-gaap net income ( loss ) per diluted share as key profitability measures , which are included in our quarterly analyses of our operating results to our senior management team , our annual budget and related goal setting and other performance measurements . we believe these non-gaap measures enhance our investors ' understanding of our business performance and that not adjusting for the items included in the reconciliations below would hinder comparison of the performance of our businesses on a period-over-period basis or with other businesses . -43- the following tables reconcile our most directly comparable as-reported financial measures calculated in accordance with gaap to our non-gaap financial measures ( in thousands , except percentages and per share amounts ) : replace_table_token_3_th ( 1 ) net loss used for reconciliation represents the `` net loss before equity in losses of unconsolidated affiliates . `` ( 2 ) to exclude the effect of one-time charges of $ 9.8 million for the year ended december 31 , 2020 compared to $ 1.0 million for the year ended december 31 , 2019. these costs were incurred primarily as part of the acquisition of scil . ( 3 ) net loss margin and adjusted ebitda margin are calculated as the ratio of net loss and adjusted ebitda , respectively , to revenue . replace_table_token_4_th ( 1 ) to exclude the effect of one-time charges of $ 9.8 million for the year ended december 31 , 2020 compared to $ 1.0 million for the year ended december 31 , 2019. these costs were incurred primarily as part of the acquisition of scil . ( 2 ) to exclude the effect of amortization of acquired intangibles of $ 5.2 million in the year ended december 31 , 2020 , compared to $ 1.3 million in the year ended december 31 , 2019. these costs were incurred as part of the purchase accounting adjustments for the acquisitions of scil , optomed and cvm . -44- ( 3 ) to exclude the effect of purchase accounting adjustments for inventory step up amortization and depreciation related to the step-up of fixed assets of $ 0.7 million for the year ended december 31 , 2020 . ( 4 ) represents income tax expense utilizing an estimated effective tax rate that adjusts for non-gaap measures including :

effect of currency translation on cash net effect of foreign currency translations on cash changed $ 789 thousand to a $ 793 thousand positive impact in 2020 , compared to a $ 4 thousand positive impact in 2019. the net effect of foreign currency translation on cash changed $ 14 thousand to a $ 4 thousand positive impact in 2019 from a $ 10 thousand negative impact in 2018. these effects are related to changes in exchange rates between the u.s. dollar and the swiss franc , euro , canadian dollar , australian dollar , and malaysian ringgit which are the functional currencies of our subsidiaries . material cash requirements the company has not entered into any transactions with unconsolidated entities whereby the company has financial guarantees , subordinated retained interests , derivative instruments , or other contingent arrangements that expose the company to material continuing risks , contingent liabilities , or any other obligation under a variable interest in an unconsolidated entity that provided financing , liquidity , market risk or credit risk support to the company , or engages in leasing , hedging or research and development services with the company . purchase obligations represent contractual agreements to purchase goods or services that are legally binding ; specify a fixed , minimum or range of quantities ; specify a fixed ,minimum , variable , or indexed price provision ; and specify approximate timing of the transaction .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```effect of currency translation on cash net effect of foreign currency translations on cash changed $ 789 thousand to a $ 793 thousand positive impact in 2020 , compared to a $ 4 thousand positive impact in 2019. the net effect of foreign currency translation on cash changed $ 14 thousand to a $ 4 thousand positive impact in 2019 from a $ 10 thousand negative impact in 2018. these effects are related to changes in exchange rates between the u.s. dollar and the swiss franc , euro , canadian dollar , australian dollar , and malaysian ringgit which are the functional currencies of our subsidiaries . material cash requirements the company has not entered into any transactions with unconsolidated entities whereby the company has financial guarantees , subordinated retained interests , derivative instruments , or other contingent arrangements that expose the company to material continuing risks , contingent liabilities , or any other obligation under a variable interest in an unconsolidated entity that provided financing , liquidity , market risk or credit risk support to the company , or engages in leasing , hedging or research and development services with the company . purchase obligations represent contractual agreements to purchase goods or services that are legally binding ; specify a fixed , minimum or range of quantities ; specify a fixed ,minimum , variable , or indexed price provision ; and specify approximate timing of the transaction .
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 Suspicious Activity Report : radiography is the largest product offering in point of care imaging , which includes digital and computed radiography and ultrasound instruments . radiography solutions typically consist of a combination of hardware and software placed with a customer , often combined with an ongoing service and support contract . our experience has been that most of the revenue is generated at the time of sale in this area , in contrast to the point of care diagnostic laboratory placements discussed above where ongoing consumable revenue is often a larger component of economic value as a given instrument is used . -35- pharmaceuticals , vaccines and diagnostic ( `` pvd `` ) revenue , includes single use diagnostic and other tests , pharmaceuticals and biologicals as well as research and development , licensing and royalty revenue . since items in this area are often single use by their nature , our typical aim is to build customer satisfaction and loyalty for each product , generate repeat annual sales from existing customers and expand our customer base in the future . products in this area are both supplied by third parties and provided by us . major products and services in this area include heartworm diagnostic tests and preventives , and allergy test kits , allergy immunotherapy and testing . other vaccines and pharmaceuticals ( `` ovp `` ) revenue is generated in our usda , fda and dea licensed production facility in des moines , iowa . we view this facility as an asset which could allow us to control our cost of goods on any pharmaceuticals and vaccines that we may commercialize in the future . we have increased integration of this facility with our operations elsewhere . for example , virtually all of our u.s. inventory , excluding our imaging products , is stored at this facility and related fulfillment logistics are managed there . our ovp revenue includes vaccines and pharmaceuticals produced for third parties . ovp is attributable only to the north america segment . all of our products are ultimately sold primarily to or through veterinarians . in many cases , veterinarians will mark up their costs to their customers . the acceptance of our products by veterinarians is critical to our success . these products are sold directly to end users by us as well as through distribution relationships , such as the sale of kits to conduct blood testing to third-party veterinary diagnostic laboratories and sales to independent third-party distributors . revenue from direct sales and distribution relationships represented 72 % and 28 % , respectively , of revenue for the year ended december 31 , 2020 compared to 64 % and 36 % , respectively , for the year ended december 31 , 2019. segment change during the second quarter of 2020 , following the scil acquisition , the chief operating decision maker ( “ codm ” ) changed how he assesses performance and allocates resources based on geographic regions . as a result , the company determined it has two operating and reportable segments : north america and international . north america consists of the united states , canada and mexico . international consists of geographies outside of north america , primarily our operations in australia , france , germany , italy , malaysia , spain and switzerland . the company 's core strategic focus on point of care laboratory and imaging products is included in both segments . the north america segment also includes the contract manufacturing of vaccines and pharmaceutical products . the company revised prior comparative periods to conform to the current period segment presentation . refer to note 18 - segment reporting to the consolidated financial statements included in part ii . item 8 of this annual report on form 10-k for further information . impact of covid-19 pandemic and current economic environment 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 lower demand for diagnostic testing services . during the second and third quarters 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 . finally , during the fourth quarter , increased restrictions , mainly in the european union , certain parts of canada and australia , in which we operate , re-emerged . the extent to which -36- 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 , mainly in our ability to place new capital equipment , to our business as a result of any economic impact that has occurred or may occur in the future . story_separator_special_tag refer to note 16 - convertible notes and credit facility to the consolidated financial statements included in part ii , item 8 of this annual report on form 10-k. income tax ( benefit ) expense in 2020 , we had total income tax expense of $ 0.2 million compared to a total income tax benefit in 2019 of $ 1.4 million . see note 5 - income taxes to the consolidated financial statements included in part ii . item 8 of this annual report on form 10-k for additional information regarding our income taxes . net ( loss ) income attributable to heska corporation net loss attributable to heska corporation was $ 14.4 million in 2020 , compared to net loss attributable to heska corporation of $ 1.5 million in 2019. the difference between this line item and `` net ( loss ) income after equity in losses of unconsolidated affiliates `` is the net income or loss attributable to the minority interest in our french subsidiary , optomed , which we purchased in february 2019. the difference between these line items was a gain of $ 0.4 million for 2020 , and a gain of $ 0.3 million for 2019. in october 2020 , the company acquired the remaining 30 % minority interest in optomed . -42- adjusted ebitda adjusted ebitda in the twelve months ended december 31 , 2020 was $ 22.3 million ( 11.3 % adjusted ebitda margin ) , compared to $ 10.4 million ( 8.5 % adjusted ebitda margin ) in the twelve months ended december 31 , 2019. the increase is driven by increased revenue and gross profit as discussed above . the increases in operating expenses are excluded from adjusted ebitda . see “ non-gaap financial measures ” for a reconciliation of adjusted ebitda to net income and adjusted ebitda margin to net loss margin , the closest comparable gaap measures , for each of the periods presented . earnings per share loss per share attributable to heska was $ 1.66 per diluted share in the twelve months ended december 31 , 2020 compared to loss of $ 0.20 per diluted share in the twelve months ended december 31 , 2019. the decline is primarily due to increases in operating expenses as discussed above , interest and amortization charges relating to the notes , and increased deferred income tax expense . non-gaap earnings per share non-gaap eps was income of $ 0.74 per diluted share in the twelve months ended december 31 , 2020 compared to income of $ 0.49 per diluted share in the twelve months ended december 31 , 2019. the decline is primarily due to cash interest related to the notes and increased deferred income taxes . see “ non-gaap financial measures `` for a reconciliation of non-gaap eps to net ( loss ) income attributable to heska per diluted share , the closest comparable u.s. gaap measure , in each of the periods presented . non-gaap financial measures in addition to financial measures presented on the basis of accounting principles generally accepted in the u.s. ( “ u.s . gaap ” ) , we also present ebitda , adjusted ebitda , adjusted ebitda margin , and non-gaap net income ( loss ) per diluted share , which are non-gaap measures . these measures should be viewed as a supplement to , not substitute for , our results of operations presented under u.s. gaap . the non-gaap financial measures presented may not be comparable to similarly titled measures of other companies because they may not calculate their measures in the same manner . management uses ebitda , adjusted ebitda , adjusted ebitda margin and non-gaap net income ( loss ) per diluted share as key profitability measures , which are included in our quarterly analyses of our operating results to our senior management team , our annual budget and related goal setting and other performance measurements . we believe these non-gaap measures enhance our investors ' understanding of our business performance and that not adjusting for the items included in the reconciliations below would hinder comparison of the performance of our businesses on a period-over-period basis or with other businesses . -43- the following tables reconcile our most directly comparable as-reported financial measures calculated in accordance with gaap to our non-gaap financial measures ( in thousands , except percentages and per share amounts ) : replace_table_token_3_th ( 1 ) net loss used for reconciliation represents the `` net loss before equity in losses of unconsolidated affiliates . `` ( 2 ) to exclude the effect of one-time charges of $ 9.8 million for the year ended december 31 , 2020 compared to $ 1.0 million for the year ended december 31 , 2019. these costs were incurred primarily as part of the acquisition of scil . ( 3 ) net loss margin and adjusted ebitda margin are calculated as the ratio of net loss and adjusted ebitda , respectively , to revenue . replace_table_token_4_th ( 1 ) to exclude the effect of one-time charges of $ 9.8 million for the year ended december 31 , 2020 compared to $ 1.0 million for the year ended december 31 , 2019. these costs were incurred primarily as part of the acquisition of scil . ( 2 ) to exclude the effect of amortization of acquired intangibles of $ 5.2 million in the year ended december 31 , 2020 , compared to $ 1.3 million in the year ended december 31 , 2019. these costs were incurred as part of the purchase accounting adjustments for the acquisitions of scil , optomed and cvm . -44- ( 3 ) to exclude the effect of purchase accounting adjustments for inventory step up amortization and depreciation related to the step-up of fixed assets of $ 0.7 million for the year ended december 31 , 2020 . ( 4 ) represents income tax expense utilizing an estimated effective tax rate that adjusts for non-gaap measures including :

