are low on purpose. All public companies try to low ball their potential numbers to give them some breathing room if 'unforeseen' events crop up. In the case of ICED this unforeseen event is a $3-5 share price which has derailed their accretive acquisition strategy.
While management is kind of screwed by having to make a $60MM number without acquistions, time will tell if they gave themselves enough breathing room. Time will also tell if Wall Street will increase their share price enabling their acquisition strategy if they do hit the 60 EBITDA.