Turtle Beach Corp. (HEAR)

[value1008]

As i can best understand the concerns of the bears and the shorts, these are the following reasons:

1) HEAR's earnings look like they will be more fully taxed as apparently they are reaching the end of their NOLs on the huge earnings this year.

2) With the guidance for Q4 of only around $1.02 EPS, that will be a tough comparison with last year's Q4. (My own opinion is that HEAR mgmt is purposely being very conservative, just as they were with Q2 and Q3 EPS and look how fantastically they performed, in an impressive "under-promise, over-deliver" mode.)

3) Because mgmt won't give guidance for Q1 or even ballpark estimates for FY2019, the bears and shorts are concerned that this year was just a flash-in-the-pan, one-off good year because of Fortnite and PUBG and it won't possibly repeat in 2019 or 2020 (etc.)