Leatt Corp

LEAT

Leatt Corp

LEAT

Insider Sentiment (TTM):

Last Purchase:-Last Sale:2022-07-20Shares Purchased (TTM):0Shares Sold (TTM):0

Institutional Sentiment:

As of:2024-03-31Institutional Shares Owned:10,181Shares Outstanding:6,215,440Institutional Ownership Pct.:0.16%

Earnings Market Reaction:

Filing Date:2026-08-14Price on Filing Date:N/APrevious Close:N/A% Change:N/A

Subscribe to unlock 17+ years of financial data

Start 7-day free trial

Subscribe to unlock 17+ years of data

Start free trial

Financial Statements

10‑Q10‑K

Values in Millions ($)	2026-06-30	2026-03-31	2025-12-31	2025-09-30	2025-06-30	2025-03-31	2024-12-31	2024-09-30	2024-06-30	2024-03-31	2023-12-31	2023-09-30
Assets
Assets Current
Cash And Cash Equivalents At Carrying Value	19	17	13	12	16	13	12	12	13	14	11	11
Restricted Cash Current	0	0	0	0	0	-	0	-	-	-	-	-
Accounts Receivable Net Current	7	6	8	11	8	6	6	8	6	5	7	11
Inventory Net	14	16	21	17	13	17	18	16	15	17	20	19
Advances On Inventory Purchases	1	1	1	1	1	1	1	1	1	1	1	1
Deferred Costs Current	-	-	-	-	-	-	0	0	0	0	0	0
Income Taxes Receivable	1	0	1	0	0	0	1	1	1	1	1	0
Prepaid Expense And Other Assets Current	5	4	4	4	3	3	3	3	3	2	2	2
Assets Current	48	46	48	46	42	40	41	40	38	39	42	44
Property Plant And Equipment Net	3	3	4	4	4	4	4	4	4	4	4	4
Operating Lease Right Of Use Asset	0	0	0	0	0	1	1	1	1	1	1	1
Accounts Receivable Net Noncurrent	-	-	0	0	0	0	0	0	0	0	0	-
Deferred Costs	-	-	-	-	-	-	1	-	-	-	0	-
Deferred Income Tax Assets Net	0	0	0	1	1	1	1	0	0	0	-	-
Assets Noncurrent
Other Assets
Deposits Assets	0	0	0	0	0	0	0	0	0	0	0	0
Assets	52	50	52	51	47	45	46	45	43	44	48	48
Liabilities And Stockhold…
Liabilities Current
Accounts Payable And Accrued Liabilities Current	6	5	9	8	4	5	7	6	3	3	5	5
Contract With Customer Refund Liability Current	0	0	0	-	-	-	0	-	-	-	-	-
Loans Payable To Bank Current	0	0	0	0	0	0	0	0	0	0	0	0
Operating Lease Liability Current	0	0	0	0	0	0	0	0	0	0	0	0
Taxes Payable Current	-	-	-	1	1	-	-	-	-	-	-	-
Other Liabilities Current	0	0	0	-	-	-	0	-	-	-	-	-
Short Term Borrowings	0	1	1	0	0	0	1	0	0	1	1	0
Deferred Compensation Liability Current	-	-	-	-	-	-	-	-	-	-	0	0
Liabilities Current	6	6	10	9	6	6	8	6	4	4	7	6
Accrued Income Taxes Current	-	-	-	-	-	-	-	-	-	-	0	0
Long Term Loans From Bank	-	-	0	0	0	0	0	0	0	0	0	0
Operating Lease Liability Noncurrent	0	0	0	0	0	0	0	0	0	0	1	1
Liabilities	6	6	10	9	6	6	8	-	-	-	-	-
Preferred Stock Value	0	0	0	0	0	0	0	0	0	0	0	0
Deferred Income Tax Liabilities Net	-	-	-	-	-	-	-	-	-	-	0	0
Common Stock Value	0	0	0	0	0	0	0	0	0	0	0	0
Stockholders Equity
Accumulated Other Comprehensive Income Loss Net Of…	-1	-1	-1	-1	-1	-1	-1	-1	-1	-2	-1	-2
Retained Earnings Accumulated Deficit	35	34	32	31	31	30	29	29	29	30	31	32
Additional Paid In Capital	11	11	11	11	11	11	11	11	11	11	11	11
Treasury Stock Value	-0	-0	-0	-0	-	-	0	-	-	-	-	-
Stockholders Equity	45	44	42	42	41	40	38	39	38	39	40	41
Liabilities And Stockholders Equity	52	50	52	51	47	45	46	45	43	44	48	48
Preferred Stock Par Or Stated Value Per Share	0.001	0.001	0.001	0.001	0.001	0.001	0.001	0.001	1	0.001	0.001	0.001
Preferred Stock Shares Authorized	1	1	1	1	1	1	1	1	1	1	1	1
Preferred Stock Shares Issued	0	0	0	0	0	0	0	0	0	0	0	0
Preferred Stock Shares Outstanding	0	0	0	0	0	0	0	0	0	0	0	0
Common Stock Par Or Stated Value Per Share	0.001	0.001	0	0.001	0.001	1	0	0.001	1	0.001	0.001	0.001
Common Stock Shares Authorized	28	28	28	28	28	28	28	28	28	28	28	28
Common Stock Shares Issued	6	6	6	6	6	6	6	6	6	6	6	6
Shares Outstanding	6	6	6	6	6	6	6	6	6	6	6	6
Treasury Stock Common Shares	0	0	0	0	-	-	0	-	-	-	-	-

Subscribe to unlock 17+ years of financial data, unlimited metrics, and saved tables

Start 7-day free trial

Subscribe to unlock 17+ years of data, unlimited metrics, and saved tables

Start free trial

Custom Table

10‑Q10‑K

0/5

Search a metric to start building a table

Subscribe to unlock 17+ years of financial data, unlimited metrics, transformations, and saved visuals

Start 7-day free trial

Subscribe to unlock 17+ years of data, unlimited metrics, transformations, and saved visuals

Start free trial

Interactive Financial Visualizations

10‑Q10‑K

Stock Price:

OnOff

Transformations:

0/1

Search a metric to start building a visual

Subscribe to unlock 17+ years of financial data

Start 7-day free trial

Subscribe to unlock 17+ years of data

Start free trial

Earnings Market Reaction

10‑Q10‑K

Fiscal Year	Q1 1 Month	Q1 2 Month	Q1 3 Month	Q2 1 Month	Q2 2 Month	Q2 3 Month	Q3 1 Month	Q3 2 Month	Q3 3 Month	Q4 1 Month	Q4 2 Month	Q4 3 Month
2026	7.54%	2.57%	11.40%	-	-	-	-	-	-	-	-	-
2025	-2.56%	4.88%	13.49%	19.49%	10.02%	5.70%	0.50%	-6.00%	-8.40%	1.52%	33.01%	37.35%
2024	-6.41%	-21.15%	-6.41%	6.23%	9.14%	1.99%	-3.37%	-11.12%	-12.37%	-5.11%	16.35%	16.93%
2023	-	-	-	-	-	-	-10.00%	-9.05%	-14.29%	7.87%	-7.38%	-14.41%
Earnings Market Reaction data beyond 3 years is for subscribers only. Unlock the full earnings market reaction history Start 7-day free trial

Subscribe to unlock 17+ years of financial data and 90+ calculated metrics

Start 7-day free trial

Subscribe to unlock 17+ years of data and 90+ calculated metrics

Start free trial

Performance and Valuation Metrics

Rows marked with a lock icon are subscribers only — subscribe to unlock 90+ calculated metrics and 17+ years of history.

Metrics	2026-06-30	2026-03-31	2025-12-31	2025-09-30	2025-06-30	2025-03-31	2024-12-31	2024-09-30	2024-06-30	2024-03-31	2023-12-31	2023-09-30
Liquidity Ratios
Current Ratio	7.37	8.20	4.87	4.99	7.37	7.26	5.20	6.50	9.59	9.37	6.27	7.46
Quick Ratio	4.43	4.47	2.36	2.68	4.50	3.66	2.55	3.51	5.23	4.75	2.91	3.86
Working Capital	41.18M	40.00M	37.82M	36.71M	36.20M	34.67M	33.25M	34.23M	34.12M	34.96M	35.55M	37.72M
Leverage & Debt
Debt to Equity	0.14	0.13	0.23	0.22	0.14	0.15	0.21	0.16	0.10	0.11	0.17	0.14
Interest Coverage TTM	13.37	12.58	10.10	5.98	4.41	-1.99	-9.18	-16.65	-25.87	-17.78	36.24	26.01
Debt Ratio	0.13	0.11	0.19	0.18	0.12	0.13	0.18	0.14	0.09	0.09	0.14	0.12
Efficiency & Turnover
Asset Turnover TTM	1.35	1.39	1.26	1.19	1.22	1.09	0.94	0.91	0.92	0.96	0.95	0.90
Days Sales Outstanding TTM	42.16	34.93	42.20	59.64	46.55	41.71	55.46	79.34	69.06	58.27	76.53	125.23
Receivables Turnover TTM	8.66	10.45	8.65	6.12	7.84	8.75	6.58	4.60	5.29	6.26	4.77	2.91
Per Share Metrics
Diluted EPS TTM	0.57	0.61	0.51	0.36	0.30	-0.04	-0.34	-0.50	-0.44	-0.16	0.13	0.19
Free Cash Flow Per Share TTM	0.63	0.73	0.12	0.02	0.41	-0.10	0.25	0.26	0.14	0.37	0.74	1.01
Dividend Per Share TTM	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Margin Metrics
Gross Profit Margin TTM	44.70%	44.02%	43.97%	42.99%	42.63%	41.87%	40.23%	39.11%	39.10%	40.29%	41.93%	41.28%
Operating Profit Margin TTM	7.02%	7.42%	6.48%	4.16%	3.23%	-1.56%	-6.77%	-8.91%	-7.54%	-1.70%	3.00%	3.12%
Net Profit Margin TTM	5.56%	5.93%	5.27%	4.12%	3.52%	-0.55%	-5.01%	-7.54%	-6.75%	-2.32%	1.70%	2.45%
Growth Metrics
Net Revenue Growth (1Y)	20.74%	35.40%	40.61%	33.89%	29.11%	8.94%	-6.80%	-11.82%	-28.68%	-31.31%	-38.11%	-45.43%
Net Income Growth (1Y)	90.94%	-1,566.49%	-248.05%	-173.18%	-167.22%	-74.26%	-374.50%	-371.87%	-159.67%	-115.33%	-91.94%	-92.04%
EPS Growth (1Y)	90.57%	-1,562.11%	-248.06%	-173.22%	-167.19%	-74.27%	-364.63%	-361.20%	-157.33%	-114.73%	-92.17%	-92.23%
Valuation Metrics
P/E TTM	20.24	14.69	17.71	31.95	29.07	-160.53	-19.74	-15.60	-12.45	-54.62	71.25	60.65
P/B TTM	1.65	1.31	1.37	1.81	1.37	1.08	1.14	1.29	0.93	1.44	1.42	1.73
P/S TTM	1.13	0.87	0.93	1.32	1.02	0.88	0.99	1.18	0.84	1.26	1.21	1.48
Market Cap	74.57M	57.50M	57.80M	75.17M	56.08M	42.84M	43.51M	50.16M	35.74M	56.62M	57.22M	71.72M
Enterprise Value	55.27M	40.85M	45.61M	62.79M	40.54M	30.58M	31.88M	37.69M	22.81M	43.76M	47.01M	60.94M
Calculated Values
Free Cash Flow TTM	3.91M	4.54M	725.88K	123.49K	2.57M	-643.61K	1.56M	1.60M	860.24K	2.32M	4.45M	6.03M
Net Debt	-19.30M	-16.65M	-12.19M	-12.39M	-15.54M	-12.25M	-11.63M	-12.46M	-12.93M	-12.86M	-10.21M	-10.78M
Per-Share and Margin
EPS TTM
Adjusted EPS TTM
Cash Flow Per Share TTM
Pretax Margin TTM
Stock Comp to Revenue TTM
Turnover Ratios and Averages
Average Assets
Average Equity
Average Inventory
Average Receivables
Average Accounts Payables
Inventory Turnover TTM
Payables Turnover TTM
Days Inventory Outstanding TTM
Days Payables Outstanding TTM
Cash Conversion Cycle TTM
Working Capital to Revenue
Deferred Revenue to Revenue
Growth Rates
Total Assets Growth (1Y)
Total Assets Growth (3Y)
Total Assets Growth (5Y)
Dividends Paid Growth (1Y)
Dividends Paid Growth (3Y)
Dividends Paid Growth (5Y)
EPS Growth (3Y)
EPS Growth (5Y)
Net Income Growth (3Y)
Net Income Growth (5Y)
Net Profit Margin Growth (1Y)
Net Profit Margin Growth (3Y)
Net Profit Margin Growth (5Y)
Net Revenue Growth (3Y)
Net Revenue Growth (5Y)
Deferred Revenue Growth (1Y)
Retained Earnings Growth (1Y)
Credit, Liquidity, Returns, Payout
Cash Ratio
Net Working Capital
Debt to EBITDA TTM
Net Debt to EBITDA TTM
Net Debt to Equity
Altman A
Altman B
Altman C
Altman D
Altman E
Altman Z-Score
ROA TTM
ROE TTM
NOPAT TTM
ROIC TTM
Effective Tax Rate TTM
Payout Ratio TTM
Dilution Ratio
Retained Earnings to Equity
Treasury Stock to Equity
Treasury Stock Change (1Y)
Accrued to Current Liabilities
NCAV
NCAV Per Share TTM
Valuation Ratios
P/CF TTM
Dividend Yield TTM
Free Cash Flow Yield TTM
EV EBITDA TTM
EV EBIT TTM
Stock Compensation TTM
Adjusted Net Income TTM
Billings TTM
Total Debt
Invested Capital

Subscribe to unlock 17+ years of financial data

Start 7-day free trial

Subscribe to unlock 17+ years of data

Start free trial

Insider Transactions

2022-07-20Sale

Owner: Macdonald, Sean

Title: -

Shares: 10,000

Price/Share: $27.00

Value: $270,000.00

Shares Owned: 188,539

Relationship: Director

Ownership: Direct

2022-05-20Sale

Owner: Leatt, Christopher James

Title: -

Shares: 500

Price/Share: $24.00

Value: $12,000.00

Shares Owned: 1,961,114

Relationship: Director,TenPercentOwner

Ownership: Indirect

2022-05-11Sale

Owner: Leatt, Christopher James

Title: -

Shares: 500

Price/Share: $21.50

Value: $10,750.00

Shares Owned: 1,966,114

Relationship: Director,TenPercentOwner

Ownership: Indirect

2022-04-22Sale

Owner: Leatt, Christopher James

Title: -

Shares: 500

Price/Share: $22.92

Value: $11,460.00

Shares Owned: 1,973,999

Relationship: Director,TenPercentOwner

Ownership: Indirect

2022-04-14Sale

Owner: Leatt, Christopher James

Title: -

Shares: 1,400

Price/Share: $25.23

Value: $35,322.00

Shares Owned: 1,975,714

Relationship: Director,TenPercentOwner

Ownership: Indirect

Filed Date	Owner	Relationship	Title	Ownership	Purchase/Sale	No. Shares	Price Per Share	Value	Shares Owned	Document Type
2022-07-20	Macdonald, Sean	Director	-	Direct	Sale	10,000	27.00	$270,000.00	188,539	4
2022-05-20	Leatt, Christopher James	Director,TenPercentOwner	-	Indirect	Sale	500	24.00	$12,000.00	1,961,114	4
2022-05-11	Leatt, Christopher James	Director,TenPercentOwner	-	Indirect	Sale	500	21.50	$10,750.00	1,966,114	4
2022-04-22	Leatt, Christopher James	Director,TenPercentOwner	-	Indirect	Sale	500	22.92	$11,460.00	1,973,999	4
2022-04-14	Leatt, Christopher James	Director,TenPercentOwner	-	Indirect	Sale	1,400	25.23	$35,322.00	1,975,714	4
2022-03-30	Leatt, Christopher James	Director,TenPercentOwner	-	Indirect	Sale	700	27.01	$18,907.00	1,982,214	4
2022-02-10	Leatt, Christopher James	Director,TenPercentOwner	-	Indirect	Sale	600	26.75	$16,050.00	1,994,614	4
2022-01-11	Leatt, Christopher James	Director,TenPercentOwner	-	Indirect	Sale	1,200	31.10	$37,320.00	2,024,614	4
Additional insider transactions are for subscribers only. Unlock the complete Form 4 filing history Start 7-day free trial

Subscribe to unlock 17+ years of financial data

Start 7-day free trial

Subscribe to unlock 17+ years of data

Start free trial

Institutional Ownership

No data available for chart

2024-03-31

0.16%

Inst. Shares: 10,181

Shares Outstanding: 6,215,440

2023-12-31

0.17%

Inst. Shares: 10,181

Shares Outstanding: 5,992,072

2023-09-30

0.17%

Inst. Shares: 10,181

Shares Outstanding: 5,971,340

2023-06-30

0.17%

Inst. Shares: 10,181

Shares Outstanding: 5,971,340

2023-03-31

0.17%

Inst. Shares: 10,181

Shares Outstanding: 5,971,340

Date	Institutional Shares Owned	Shares Outstanding	Institutional Ownership %
2024-03-31	10,181	6,215,440	0.16%
2023-12-31	10,181	5,992,072	0.17%
2023-09-30	10,181	5,971,340	0.17%
2023-06-30	10,181	5,971,340	0.17%
2023-03-31	10,181	5,971,340	0.17%
2022-12-31	10,181	5,821,119	0.17%
2022-09-30	10,181	5,826,892	0.17%
2022-06-30	10,181	5,815,285	0.18%
2022-03-31	10,181	5,765,461	0.18%
2021-12-31	15,181	5,480,375	0.28%
2021-09-30	25,181	5,461,933	0.46%
2021-06-30	49,081	5,438,686	0.90%
Additional institutional holders are for subscribers only. Unlock the complete Form 13F ownership history Start 7-day free trial

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. Based on its latest SEC filing (Form 10-Q, period ending 2026-06-30), Leatt Corp reported a 20.74% year-over-year revenue growth, a Gross Profit Margin of 44.70% (TTM), a Debt-to-Equity ratio of 0.14x, a Price-to-Sales (P/S) ratio of 1.13x (TTM), a Price-to-Book (P/B) ratio of 1.65x (TTM), at a market cap of $74.57M. Figures below are sourced from SEC EDGAR, as-filed.

Net Revenue TTM Growth 1Y: 20.74%
Gross Profit Margin TTM: 44.70%
Debt To Equity: 0.14x
P/S TTM: 1.13x
P/B TTM: 1.65x
Market Cap: $74.57M

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 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 exchange does LEAT trade on?

Leatt Corp (LEAT) trades on the OTC.

Where is Leatt Corp incorporated?

Leatt Corp is incorporated in NV.

Leatt Corp

Financial Statements

Custom Table

Interactive Financial Visualizations

Earnings Market Reaction

Performance and Valuation Metrics

Insider Transactions

Institutional Ownership

Leatt Corp (LEAT) — SEC Financial Statements & Analysis

Frequently Asked Questions

Companies in Motorcycles, Bicycles & Parts

Wall Street's data.
Main Street's price.

Leatt Corp (LEAT) — SEC Financial Statements & Analysis

Frequently Asked Questions

Companies in Motorcycles, Bicycles & Parts

Wall Street's data.Main Street's price.

Wall Street's data.
Main Street's price.