LEAT

Leatt Corp
—

Company Information

Company Name
Leatt Corp
CIK
CIK0001456189
Category
Non-accelerated filer<br>Smaller reporting company
Ticker: Exchange
LEAT: OTC
Fiscal Year End
December 31
Owner Organization
04 Manufacturing
SIC
3751
SIC Description
Motorcycles, Bicycles & Parts
Ticker
LEAT

SEC filing data through

Insider Sentiment

Last purchase
—
Last sale
2022-07-20
Shares purchased (TTM)
0
Shares sold (TTM)
15,400
Buy ratio (TTM)0.0%

Institutional Sentiment

As of
2024-03-31
Institutional shares owned
10,181
Shares outstanding
6,215,440
Ownership
0.16%
-0.01% Y/Y

Earnings Market Reaction

Filing date
2026-08-14
Price on filing date
—
1-month reaction
1.84%
3-month reaction
…
Drift continued5/11 (45%)
Faded / reversed6/11 (55%)

Balance Sheet

Values in millions ($)
Line item2026-06-302026-03-312025-12-312025-09-302025-06-302025-03-312024-12-312024-09-302024-06-302024-03-312023-12-312023-09-30Subscriber-only columnSubscriber-only columnSubscriber-only columnSubscriber-only columnSubscriber-only columnTrend
Assets Current
Cash And Cash Equivalents At Carrying Value191713121613121213141111
Restricted Cash Current00000-0-----
Accounts Receivable Net Current76811866865711
Inventory Net141621171317181615172019
Advances On Inventory Purchases111111111111
Deferred Costs Current------000000
Income Taxes Receivable101000111110
Prepaid Expense And Other Assets Current544433333222
Assets Current484648464240414038394244
Property Plant And Equipment Net334444444444
Operating Lease Right Of Use Asset000001111111
Accounts Receivable Net Noncurrent--000000000-
Deferred Costs------1---0-
Deferred Income Tax Assets Net0001111000--
Assets Noncurrent
Deposits Assets000000000000
Assets525052514745464543444848
Liabilities Current
Accounts Payable And Accrued Liabilities Current659845763355
Contract With Customer Refund Liability Current000---0-----
Loans Payable To Bank Current000000000000
Operating Lease Liability Current000000000000
Taxes Payable Current---11-------
Other Liabilities Current000---0-----
Short Term Borrowings011000100110
Deferred Compensation Liability Current----------00
Liabilities Current6610966864476
Accrued Income Taxes Current----------00
Long Term Loans From Bank--0000000000
Operating Lease Liability Noncurrent000000000011
Liabilities66109668-----
Preferred Stock Value000000000000
Deferred Income Tax Liabilities Net----------00
Stockholders Equity
Common Stock Value000000000000
Accumulated Other Comprehensive Income Loss Net Of Tax-1-1-1-1-1-1-1-1-1-2-1-2
Retained Earnings Accumulated Deficit353432313130292929303132
Additional Paid In Capital111111111111111111111111
Treasury Stock Value-0-0-0-0--0-----
Stockholders Equity454442424140383938394041
Liabilities And Stockholders Equity525052514745464543444848
Preferred Stock Par Or Stated Value Per Share0.000.000.000.000.000.000.000.001.000.000.000.00
Preferred Stock Shares Authorized111111111111
Preferred Stock Shares Issued000000000000
Preferred Stock Shares Outstanding000000000000
Common Stock Par Or Stated Value Per Share0.000.000.000.000.001.000.000.001.000.000.000.00
Common Stock Shares Authorized282828282828282828282828
Common Stock Shares Issued666666666666
Shares Outstanding666666666666
Treasury Stock Common Shares0000--0-----

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Leatt Corp (LEAT) — SEC Financial Statements & Analysis

Leatt Corp (LEAT) is a motorcycles, bicycles & parts company, incorporated in NV. Leatt Corp trades on OTC as: LEAT. Leatt Corp (LEAT)'s most recent SEC filing is a Form 10-Q for the period ended 2026-06-30, filed with the SEC on 2026-08-14. Based on that filing, Leatt Corp carries a market cap of $74.57M, a P/E ratio of 20.24x, a P/B ratio of 1.65x, a P/S ratio of 1.13x, an enterprise value of $55.27M, and an EV/EBITDA multiple of 9.03x. On profitability, it posts a gross margin of 44.70%, an operating margin of 7.02%, a net margin of 5.56%, a Return on Equity (ROE) of 8.55%, a Return on Assets (ROA) of 7.48%, and a Return on Invested Capital (ROIC) of 12.76%. Per share, it reports EPS of $0.59, diluted EPS of $0.57, free cash flow per share of $0.63, and a dividend per share of $0.00. Over the trailing year, it posted revenue growth of 20.74% year-over-year, net income growth of 90.94% year-over-year, and EPS growth of 90.57% year-over-year. On the balance sheet, it maintains a current ratio of 7.37x, a quick ratio of 4.43x, working capital of $41.18M, a debt-to-equity ratio of 0.14x, a debt ratio of 0.13, an interest coverage ratio of 13.37x, free cash flow of $3.91M (TTM), and net debt of $-19.30M. Figures sourced from SEC EDGAR.

Market Cap
$74.57M
P/E TTM
20.24x
EPS TTM
$0.59
P/B TTM
1.65x
ROE TTM
8.55%
ROA TTM
7.48%
Debt To Equity
0.14x
Free Cash Flow TTM
$3.91M
Net Revenue TTM Growth 1Y
20.74%

Data as of 2026-06-30 · Source: SEC EDGAR

Frequently Asked Questions

What industry is Leatt Corp in?

Leatt Corp (LEAT) operates in the Motorcycles, Bicycles & Parts industry.

What exchange does LEAT trade on?

Leatt Corp (LEAT) trades on the OTC.

Where is Leatt Corp incorporated?

Leatt Corp is incorporated in NV.

When was Leatt Corp (LEAT)'s most recent SEC filing?

Leatt Corp (LEAT)'s most recent SEC filing is a Form 10-Q for the period ended 2026-06-30, filed with the SEC on 2026-08-14.

What is LEAT's market cap?

Leatt Corp (LEAT) has a market capitalization of $74.57M as of 2026-06-30.

What is LEAT's P/E ratio?

Leatt Corp (LEAT)'s trailing twelve month P/E ratio is 20.24x as of 2026-06-30.

What is LEAT's EPS (earnings per share)?

Leatt Corp (LEAT)'s trailing twelve month EPS is $0.59 as of 2026-06-30.

What is LEAT's ROE (return on equity)?

Leatt Corp (LEAT)'s trailing twelve month Return on Equity (ROE) is 8.55% as of 2026-06-30.

What is LEAT's ROA (return on assets)?

Leatt Corp (LEAT)'s trailing twelve month Return on Assets (ROA) is 7.48% as of 2026-06-30.

What is LEAT's ROIC (return on invested capital)?

Leatt Corp (LEAT)'s trailing twelve month Return on Invested Capital (ROIC) is 12.76% as of 2026-06-30.

What is LEAT's EV/EBITDA?

Leatt Corp (LEAT)'s trailing twelve month EV/EBITDA is 9.03x as of 2026-06-30.

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