LEAT
Leatt CorpCompany 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
Institutional Sentiment
- As of
- 2024-03-31
- Institutional shares owned
- 10,181
- Shares outstanding
- 6,215,440
- Ownership
- 0.16%
Earnings Market Reaction
- Filing date
- 2026-08-14
- Price on filing date
- —
- 1-month reaction
- 1.84%
- 3-month reaction
- …
Balance Sheet
Values in millions ($)| Line item | 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 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Trend |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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 | ||||||||||||||||||
| 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 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 | ||||||
Stockholders Equity | ||||||||||||||||||
| Common Stock Value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
| Accumulated Other Comprehensive Income Loss Net Of Tax | -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 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 1.00 | 0.00 | 0.00 | 0.00 | ||||||
| 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 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 1.00 | 0.00 | 0.00 | 1.00 | 0.00 | 0.00 | 0.00 | ||||||
| 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 | - | - | - | - | - | ||||||
Select a line item above to chart it.
Recent filings
- 10-QFiled
- 10-QFiled
- 10-KFiled
- 10-QFiled
- 10-QFiled
- 10-QFiled
- 10-KFiled
- 10-QFiled
- 10-QFiled
- 10-QFiled
- 10-KFiled
- 10-QFiled
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Start 7-day free trialLeatt 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.

