Security
Leatt Corp Common Stock · LEAT
LEATOTCCommon stockCurrentCIK 1456189Updated Oct 12, 2026
LEAT price & chart
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OTC:LEAT on TradingView ↗In the news
Seeking Alpha
Leatt outlines Q3 2026 bike care launch and continues $750,000 buyback amid cleared supply delays ↗
Leatt Corporation (LEAT) Q2 2026 Earnings Call Transcript ↗
Leatt GAAP diluted EPS of $0.14, revenue of $16.39M ↗
SEC disclosures
Leatt Corp files 8-K: Material Event ↗
Recent filings
DEFA14A filing
DEF 14A filing
PRE 14A filing
Shareholder Director Nominations
Items 5.08
Material Modification to Rights of Security Holders · Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year · Submission of Matters to a Vote of Security Holders
Items 3.03, 5.03, 5.07, 9.01
Show 5 more recent filings
Results of Operations and Financial Condition · Regulation FD Disclosure
Items 2.02, 7.01, 9.01
10-Q filing
Other Events
Items 8.01, 9.01
10-Q filing
Results of Operations and Financial Condition · Regulation FD Disclosure
Items 2.02, 7.01, 9.01
Financials
FY 2025 · USDSource
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balance sheet · annual statements
| Line item | Q3 2025 | Q3 2024 | Q2 2026 | Q2 2025 | Q2 2024 | Q1 2026 | Q1 2025 | Q1 2024 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ASSETS | ||||||||||||
| AssetsUSD | 50,914,722Source | 45,404,402Source | 51,645,300Source | 46,803,599Source | 42,838,097Source | 49,557,740Source | 45,343,500Source | 44,008,780Source | 52,045,957Source | 46,488,946Source | 47,607,372Source | 51,927,370Source |
| Property, Plant and Equipment, NetUSD | 3,865,405Source | 4,055,879Source | 3,373,116Source | 3,751,778Source | 3,678,621Source | 3,295,373Source | 3,890,288Source | 3,743,534Source | 3,660,704Source | 4,000,225Source | 4,026,821Source | 3,104,336Source |
| Current assets: | ||||||||||||
| Cash and Cash Equivalents, at Carrying ValueUSD | 12,278,149Source | 12,470,005Source | 19,384,885Source | 15,726,188Source | 13,329,948Source | 17,014,780Source | 12,699,342Source | 13,531,642Source | 12,988,111Source | 12,368,100Source | 11,347,420Source | 7,102,945Source |
| Accounts Receivable, after Allowance for Credit Loss, CurrentUSD | 10,792,480Source | 7,862,982Source | 7,043,786Source | 8,263,662Source | 5,733,601Source | 6,262,523Source | 6,380,596Source | 4,768,328Source | 7,904,885Source | 6,409,610Source | 6,970,322Source | 12,839,597Source |
| Inventory, NetUSD | 17,283,352Source | 15,772,146Source | 13,923,847Source | 12,896,024Source | 14,738,542Source | 16,355,242Source | 16,930,185Source | 17,069,387Source | 20,897,693Source | 17,988,737Source | 20,391,873Source | 22,805,462Source |
| Assets, CurrentUSD | 45,911,809Source | 40,452,937Source | 47,643,699Source | 41,878,378Source | 38,094,106Source | 45,558,196Source | 40,215,837Source | 39,142,901Source | 47,601,357Source | 41,167,038Source | 42,304,985Source | 47,690,068Source |
| Prepaid Expense and Other Assets, CurrentUSD | 3,947,703Source | 2,846,213Source | 5,064,000Source | 3,419,859Source | 2,592,893Source | 4,391,989Source | 2,995,831Source | 2,236,990Source | 3,634,255Source | 3,003,173Source | 2,297,934Source | 2,878,112Source |
| Operating Lease, Right-of-Use AssetUSD | 417,867Source | 626,949Source | 186,657Source | 454,217Source | 699,260Source | 262,967Source | 524,202Source | 771,387Source | 342,413Source | 552,970Source | 845,209Source | 1,092,170Source |
| LIABILITIES AND EQUITY | ||||||||||||
| LiabilitiesUSD | 9,307,036Source | — | 6,464,562Source | 5,833,531Source | — | 5,553,394Source | 5,770,442Source | — | 9,813,619Source | — | — | — |
| Stockholders’ equity: | ||||||||||||
| Preferred Stock, Value, IssuedUSD | 3,000Source | 3,000Source | 3,000Source | 3,000Source | 3,000Source | 3,000Source | 3,000Source | 3,000Source | 3,000Source | 3,000Source | 3,000Source | 3,000Source |
| Common Stock, Value, IssuedUSD | 130,544Source | 130,553Source | 130,527Source | 130,555Source | 130,553Source | 130,533Source | 130,555Source | 130,553Source | 130,534Source | 130,555Source | 130,553Source | 130,309Source |
| Additional Paid in CapitalUSD | 11,354,866Source | 10,749,136Source | 11,472,346Source | 11,231,333Source | 10,749,136Source | 11,373,490Source | 11,109,153Source | 10,749,136Source | 11,478,399Source | 10,988,316Source | 10,745,384Source | 10,645,497Source |
| Retained Earnings (Accumulated Deficit)USD | 31,394,295Source | 29,041,640Source | 34,538,786Source | 30,855,039Source | 28,925,803Source | 33,629,797Source | 29,716,305Source | 29,983,166Source | 31,859,103Source | 28,595,181Source | 30,799,845Source | 29,996,686Source |
| Accumulated Other Comprehensive Income (Loss), Net of TaxUSD | -1,138,333Source | -1,100,976Source | -937,553Source | -1,249,859Source | -1,375,246Source | -1,097,672Source | -1,385,955Source | -1,535,810Source | -983,640Source | -1,452,335Source | -1,398,258Source | -1,081,143Source |
| Stockholders' Equity Attributable to ParentUSD | 41,607,686Source | 38,823,353Source | 45,180,738Source | 40,970,068Source | 38,433,246Source | 44,004,346Source | 39,573,058Source | 39,330,045Source | 42,232,338Source | 38,264,717Source | 40,280,524Source | 39,694,349Source |
| Liabilities and EquityUSD | 50,914,722Source | 45,404,402Source | 51,645,300Source | 46,803,599Source | 42,838,097Source | 49,557,740Source | 45,343,500Source | 44,008,780Source | 52,045,957Source | 46,488,946Source | 47,607,372Source | 51,927,370Source |
| Current liabilities: | ||||||||||||
| Liabilities, CurrentUSD | 9,196,987Source | 6,223,015Source | 6,464,562Source | 5,679,623Source | 3,972,577Source | 5,553,394Source | 5,541,895Source | 4,178,742Source | 9,780,225Source | 7,921,401Source | 6,750,419Source | 11,213,427Source |
| Operating Lease, Liability, CurrentUSD | 307,818Source | 276,062Source | 186,657Source | 300,309Source | 282,581Source | 262,967Source | 295,655Source | 288,917Source | 309,019Source | 251,946Source | 299,432Source | 280,743Source |
| Operating Lease, Liability, NoncurrentUSD | 110,049Source | 350,887Source | 0Source | 153,908Source | 416,679Source | 0Source | 228,547Source | 482,470Source | 33,394Source | 301,024Source | 545,777Source | 811,427Source |
| Deferred Income Tax Liabilities, NetUSD | — | — | — | — | — | — | — | — | — | — | 0Source | 66,200Source |
| Additional Financial Items | ||||||||||||
| Long-term DebtUSD | — | 59,225Source | — | — | 87,620Source | — | 17,523Source | 115,713Source | 1,804Source | 30,526Source | 143,510Source | 250,365Source |
cash flow · annual statements
| Line item | Q4 2025 | Q4 2024 | Q3 2025 | Q3 2024 | Q2 2026 | Q2 2025 | Q1 2026 | Q1 2025 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash flows from operating activities: | ||||||||||||
| Adjustments to reconcile net income to net cash provided by operating activities: | ||||||||||||
| Depreciation and amortization | — | — | —Source | —Source | —Source | —Source | —Source | —Source | —Source | —Source | —Source | —Source |
| Share-based Payment Arrangement, Noncash ExpenseUSD | — | — | — | — | — | — | 184,286Source | 120,837Source | 490,062Source | 242,934Source | 100,131Source | 1,158,997Source |
| Changes in operating assets and liabilities: | ||||||||||||
| Increase (Decrease) in Accounts ReceivableUSD | — | — | — | — | — | — | -1,512,281Source | -92,226Source | 1,197,572Source | -746,723Source | -5,923,355Source | 630,698Source |
| Increase (Decrease) in InventoriesUSD | — | — | — | — | — | — | -4,504,599Source | -1,012,261Source | 2,869,908Source | -2,096,711Source | -2,291,133Source | 1,712,870Source |
| Deferred Income Tax Expense (Benefit)USD | — | — | — | — | — | — | — | — | 278,706Source | -590,800Source | -150,400Source | -162,400Source |
| Net Cash Provided by (Used in) Operating ActivitiesUSD | — | — | — | — | — | — | 4,550,476Source | 768,124Source | 1,807,829Source | 2,793,192Source | 6,657,212Source | 3,086,982Source |
| Cash flows from investing activities: | ||||||||||||
| Net Cash Provided by (Used in) Investing ActivitiesUSD | — | — | — | — | — | — | -166,142Source | -180,576Source | -1,053,043Source | -1,228,935Source | -1,996,252Source | -1,042,442Source |
| Cash flows from financing activities: | ||||||||||||
| Net Cash Provided by (Used in) Financing ActivitiesUSD | — | — | — | — | — | — | -329,818Source | -301,468Source | -217,574Source | -514,951Source | -1,290Source | 288,817Source |
| Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate EffectUSD | — | — | — | — | — | — | 3,957,729Source | 331,242Source | 864,947Source | 1,020,680Source | 4,244,475Source | 2,080,509Source |
| Cash, Cash Equivalents, Restricted Cash and Restricted Cash EquivalentsUSD | — | — | 12,391,463Source | 12,470,005Source | 19,527,927Source | 15,726,188Source | 17,190,776Source | 12,699,342Source | 13,233,047Source | 12,368,100Source | 11,347,420Source | 7,102,945Source |
| Supplemental disclosure of cash flow information: | ||||||||||||
| Interest Paid, Excluding Capitalized Interest, Operating ActivitiesUSD | — | — | — | — | — | — | 12,180Source | 17,170Source | 47,139Source | 74,502Source | 71,354Source | 58,825Source |
| Income Taxes Paid, NetUSD | — | — | — | — | — | — | — | — | 1,076,154Source | — | — | — |
| Additional Financial Items | ||||||||||||
| Deferred Other Tax Expense (Benefit)USD | — | — | — | — | 0Source | 0Source | 0Source | 0Source | 0Source | -49,800Source | -18,000Source | -14,700Source |
| Gain (Loss) on Disposition of Property Plant EquipmentUSD | — | — | — | — | — | — | 388Source | 14,985Source | 27,890Source | -233Source | 2,817Source | 23,006Source |
| General and Administrative ExpenseUSD | — | — | 1,029,429Source | 993,031Source | 1,313,482Source | 1,101,992Source | 1,210,233Source | 1,012,649Source | 4,372,333Source | 3,879,553Source | 3,438,746Source | 3,273,346Source |
| Income Tax Expense (Benefit)USD | — | — | 191,680Source | 15,491Source | 319,810Source | 378,921Source | 621,947Source | 390,305Source | 1,142,072Source | -498,799Source | 576,189Source | 3,042,873Source |
| Inventory Write-downUSD | — | — | — | — | — | — | — | — | 135,344Source | 264,943Source | 377,403Source | 348,376Source |
| Net Income (Loss) Attributable to ParentUSD | — | — | 539,256Source | 115,837Source | 908,989Source | 1,138,734Source | 1,770,694Source | 1,121,124Source | 3,263,922Source | -2,204,664Source | 803,159Source | 9,960,453Source |
| Nonoperating Income (Expense)USD | — | — | 100,756Source | 105,430Source | 76,268Source | 117,737Source | 74,496Source | 82,147Source | 397,000Source | 275,413Source | -39,138Source | -13,550Source |
| Operating ExpensesUSD | — | — | 5,737,248Source | 5,267,880Source | 6,417,826Source | 5,537,581Source | 6,629,101Source | 5,377,029Source | 23,594,707Source | 21,018,487Source | 18,481,282Source | 18,355,995Source |
| Operating Lease, ExpenseUSD | — | — | — | — | — | — | 78,409Source | 71,502Source | 296,987Source | 290,710Source | 301,777Source | 337,139Source |
| Proceeds from Issuance of Common StockUSD | — | — | — | — | — | — | — | — | — | — | 0Source | 255,800Source |
income statement · annual statements
| Line item | Q4 2025 | Q4 2024 | Q3 2025 | Q3 2024 | Q2 2026 | Q2 2025 | Q1 2026 | Q1 2025 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total RevenueUSD | — | — | 14,343,992Source | 12,138,123Source | 16,390,944Source | 16,176,339Source | 19,507,486Source | 15,367,864Source | 61,907,914Source | 44,027,942Source | 47,241,187Source | 76,335,539Source |
| Cost of Goods and Services Sold | — | — | —Source | —Source | —Source | —Source | —Source | —Source | —Source | —Source | —Source | —Source |
| Operating Income (Loss)USD | — | — | 630,180Source | 25,898Source | 1,152,531Source | 1,399,918Source | 2,318,145Source | 1,429,282Source | 4,008,994Source | -2,978,876Source | 1,418,486Source | 13,016,876Source |
| Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling InterestUSD | — | — | 730,936Source | 131,328Source | 1,228,799Source | 1,517,655Source | 2,392,641Source | 1,511,429Source | 4,405,994Source | -2,703,463Source | 1,379,348Source | 13,003,326Source |
| Income Tax Expense (Benefit)USD | — | — | 191,680Source | 15,491Source | 319,810Source | 378,921Source | 621,947Source | 390,305Source | 1,142,072Source | -498,799Source | 576,189Source | 3,042,873Source |
| Net Income (Loss) Attributable to ParentUSD | — | — | 539,256Source | 115,837Source | 908,989Source | 1,138,734Source | 1,770,694Source | 1,121,124Source | 3,263,922Source | -2,204,664Source | 803,159Source | 9,960,453Source |
| Earnings Per Share, BasicUSD per share | — | — | 0.09Source | 0.02Source | 0.15Source | 0.18Source | 0.28Source | 0.18Source | 0.53Source | -0.35Source | 0.13Source | 1.71Source |
| Earnings Per Share, DilutedUSD per share | — | — | 0.08Source | 0.02Source | 0.14Source | 0.18Source | 0.27Source | 0.17Source | 0.51Source | -0.34Source | 0.13Source | 1.62Source |
| Weighted Average Number of Shares Outstanding, Basicshares | — | — | 6,212,483Source | 6,215,440Source | 6,229,656Source | 6,217,550Source | 6,236,178Source | 6,217,550Source | 6,214,861Source | 6,215,619Source | 5,992,072Source | 5,821,119Source |
| Weighted Average Number of Shares Outstanding, Dilutedshares | — | — | 6,483,852Source | 6,485,890Source | 6,464,988Source | 6,475,942Source | 6,466,734Source | 6,470,546Source | 6,447,385Source | 6,471,072Source | 6,287,849Source | 6,136,781Source |
| Additional Financial Items | ||||||||||||
| Current Income Tax Expense (Benefit)USD | — | — | — | — | — | — | — | — | — | — | 744,889Source | 3,219,973Source |
| Depreciation, Depletion and Amortization, NonproductionUSD | — | — | 343,565Source | 316,404Source | 284,244Source | 332,606Source | 514,616Source | 327,008Source | 1,327,190Source | 1,229,847Source | 1,174,664Source | 1,098,433Source |
| General and Administrative ExpenseUSD | — | — | 1,029,429Source | 993,031Source | 1,313,482Source | 1,101,992Source | 1,210,233Source | 1,012,649Source | 4,372,333Source | 3,879,553Source | 3,438,746Source | 3,273,346Source |
| Gross ProfitUSD | — | — | 6,316,128Source | 5,170,072Source | 7,435,242Source | 6,889,193Source | 8,574,427Source | 6,721,013Source | 27,221,944Source | 17,712,997Source | 19,806,072Source | 31,132,827Source |
| Income (Loss) from Continuing Operations before Income Taxes, DomesticUSD | — | — | — | — | — | — | — | — | 4,408,593Source | — | — | — |
| Interest Income (Expense), NetUSD | — | — | 100,756Source | 105,430Source | 76,268Source | 117,737Source | 74,496Source | 82,147Source | 397,000Source | 275,413Source | -39,138Source | -13,550Source |
| Marketing and Advertising ExpenseUSD | — | — | 1,157,331Source | 1,304,215Source | 1,428,833Source | 1,152,207Source | 1,061,196Source | 892,057Source | 4,563,919Source | 4,454,906Source | 4,127,798Source | 3,342,791Source |
| Nonoperating Income (Expense)USD | — | — | 100,756Source | 105,430Source | 76,268Source | 117,737Source | 74,496Source | 82,147Source | 397,000Source | 275,413Source | -39,138Source | -13,550Source |
| Operating ExpensesUSD | — | — | 5,737,248Source | 5,267,880Source | 6,417,826Source | 5,537,581Source | 6,629,101Source | 5,377,029Source | 23,594,707Source | 21,018,487Source | 18,481,282Source | 18,355,995Source |
| Operating Lease, ExpenseUSD | — | — | — | — | — | — | 78,409Source | 71,502Source | 296,987Source | 290,710Source | 301,777Source | 337,139Source |
| Other Cost and Expense, OperatingUSD | — | — | — | — | — | — | 1,121,206Source | 590,402Source | 3,183,932Source | — | — | — |
| Research and Development ExpenseUSD | — | — | 688,223Source | 620,019Source | 664,839Source | 616,795Source | 797,348Source | 664,490Source | 2,704,071Source | 2,523,881Source | 2,526,550Source | 2,179,996Source |