LEAT · Leatt Corp
What's happening
- LEAT is down 0.91% today, trading at $10.90. — Live quote
- Reports earnings on 2026-11-05, 14 days away. (Finnhub earnings calendar)
Deterministic template sentences filled in from the same sourced figures shown elsewhere on this page -- not an AI-written summary, no live model call.
Performance Overview (Trailing returns vs S&P 500 benchmark)
Earnings Trends (Quarterly EPS Actual vs Estimate)
Valuation Measures & Ratios
Glossary — what these abbreviations mean
- 1. TTM
- Trailing twelve months — the sum of the last four reported quarters, not a calendar year or the single latest quarter.
- 2. EPS
- Earnings per share — net income divided by diluted shares outstanding.
- 3. Beta
- A stock's historical volatility relative to the overall market. Above 1 means it has moved more than the market; below 1, less.
- 4. EV (Enterprise Value)
- Market cap plus total debt minus cash — roughly what it would cost to buy the whole company, debt included.
- 5. Forward P/E
- Price divided by analysts' estimated earnings for the next 12 months, instead of trailing actual earnings.
- 6. PEG Ratio
- P/E divided by expected earnings growth rate. A lower number can indicate a stock is cheap relative to how fast it's expected to grow.
- 7. Price / Book
- Share price divided by book value (assets minus liabilities) per share.
- 8. ROE
- Return on equity — net income divided by shareholders' equity, a measure of how efficiently a company turns equity into profit.
- 9. ROA
- Return on assets — net income divided by total assets, a measure of how efficiently a company turns assets into profit.
- 10. MRQ
- Most recent quarter — the single latest reported period, as opposed to TTM. The Financials section's "Quarterly" view below shows MRQ-style figures.
- 11. YoY
- Year over year — percent change versus the same period one year earlier, used for growth figures like those on Compare cards and the Screener.
Short Interest
Source: FINRA Rule 4560 consolidated short interest, settlement date 2026-09-30. Reported bi-monthly with a reporting lag — not real-time.
Quotes and the 1-day extended-hours chart: Yahoo Finance. Longer historical charts: Alpaca (IEX feed) — real-time but IEX-only volume (~2.5% of consolidated market volume). Fundamentals + earnings: Finnhub.
Price history
Drag horizontally to zoom into a section; use Reset view to restore all observations.
Technical signal summary
Calculating from the latest year of daily price history…
Show Technical Analysis Breakdown ▾ 10 Indicators
Not investment advice — read several signals together.
Indicators None active
History limited by data provider; markers are heuristics, not signals.
Peer and sector context
Balanced evidence
A deterministic summary of sourced facts—not an AI verdict.
Potential strengths
- Revenue growth is 1.3% on the provider's reported measure. Finnhub fundamentals ↗
- Latest SEC filing is Form 8-K, filed 2026-09-29; review it for current changes and risks. SEC EDGAR ↗
Potential concerns
- Net profit margin is 5.6%. Finnhub fundamentals ↗
- Trailing 52-week price return is -48.4%. Finnhub market metrics ↗
Rule-based facts only; absence from either side is not evidence, and this is not a recommendation.
More on LEAT
No accessible free API for these — links go to the source directly.
Financials
Fundamental trends
Visualized from the same SEC figures in the tables below.
Income statement
| Line item | Jun '26 | Mar '26 | Sep '25 | Jun '25 | Mar '25 | Sep '24 | Jun '24 | Mar '24 |
|---|---|---|---|---|---|---|---|---|
| Revenue | $16.4M | $19.5M | $14.3M | $16.2M | $15.4M | $12.1M | $10.1M | $10.6M |
| Gross profit | $7.4M | $8.6M | $6.3M | $6.9M | $6.7M | $5.2M | $3.9M | $4.0M |
| Operating income | $1.2M | $2.3M | $630.2K | $1.4M | $1.4M | $25.9K | -$1.1M | -$790.6K |
| Net income | $909.0K | $1.8M | $539.3K | $1.1M | $1.1M | $115.8K | -$1.1M | -$816.7K |
| EPS (diluted) | $0.14 | $0.27 | $0.08 | $0.18 | $0.17 | $0.02 | $-0.16 | $-0.13 |
| EPS (basic) | $0.15 | $0.28 | $0.09 | $0.18 | $0.18 | $0.02 | $-0.17 | $-0.13 |
| Operating margin | $7 | $12 | $4 | $9 | $9 | $0 | -$11 | -$7 |
| Net margin | $6 | $9 | $4 | $7 | $7 | $1 | -$10 | -$8 |
Balance sheet
| Line item | Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 |
|---|---|---|---|---|---|---|---|---|
| Total assets | $51.6M | $49.6M | $52.0M | $50.9M | $46.8M | $45.3M | $46.5M | $45.4M |
| Total liabilities | $6.5M | $5.6M | $9.8M | $9.3M | $5.8M | $5.8M | $8.2M | — |
| Stockholders' equity | $45.2M | $44.0M | $42.2M | $41.6M | $41.0M | $39.6M | $38.3M | $38.8M |
| Total current assets | $47.6M | $45.6M | $47.6M | $45.9M | $41.9M | $40.2M | $41.2M | $40.5M |
| Total current liabilities | $6.5M | $5.6M | $9.8M | $9.2M | $5.7M | $5.5M | $7.9M | $6.2M |
| Cash & equivalents | $19.4M | $17.0M | $13.0M | $12.3M | $15.7M | $12.7M | $12.4M | $12.5M |
| Accounts receivable | $7.0M | $6.3M | $7.9M | $10.8M | $8.3M | $6.4M | $6.4M | $7.9M |
| Inventory | $13.9M | $16.4M | $20.9M | $17.3M | $12.9M | $16.9M | $18.0M | $15.8M |
| Property, plant & equipment | $3.4M | $3.3M | $3.7M | $3.9M | $3.8M | $3.9M | $4.0M | $4.1M |
| Intangible assets | — | — | — | — | — | — | — | — |
| Other non-current assets | — | — | — | — | — | — | — | — |
| Short-term debt | $224.4K | $540.9K | $800.0K | $5.7K | $185.3K | $445.3K | $733.8K | $5.8K |
| Other current liabilities | $63.3K | $32.8K | $8.4K | — | — | — | $0 | — |
| Long-term debt | — | — | $1.8K | — | — | $17.5K | $30.5K | $59.2K |
| Common stock & paid-in capital | $130.5K | $130.5K | $130.5K | $130.5K | $130.6K | $130.6K | $130.6K | $130.6K |
| Retained earnings | $34.5M | $33.6M | $31.9M | $31.4M | $30.9M | $29.7M | $28.6M | $29.0M |
| Accumulated other comprehensive income (loss) | -$937.6K | -$1.1M | -$983.6K | -$1.1M | -$1.2M | -$1.4M | -$1.5M | -$1.1M |
Cash flow
| Line item | Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 |
|---|---|---|---|---|---|---|---|---|
| Operating cash flow | $2.9M | $4.6M | $360.9K | -$2.7M | $3.3M | $768.1K | -$183.2K | -$17.6K |
| Investing cash flow | -$323.5K | -$166.1K | -$301.1K | -$422.2K | -$149.2K | -$180.6K | -$367.4K | -$622.5K |
| Financing cash flow | -$349.5K | -$329.8K | $670.5K | -$321.5K | -$265.1K | -$301.5K | $699.3K | -$423.0K |
| Share-based compensation | $140.2K | $184.3K | $123.5K | $123.5K | $122.2K | $120.8K | $239.2K | $0 |
| Deferred income taxes | — | — | $278.7K | — | — | — | -$590.8K | — |
| Change in accounts receivable | $700.7K | -$1.5M | -$3.1M | $2.6M | $1.8M | -$92.2K | -$1.6M | $2.1M |
| Change in inventory | -$2.4M | -$4.5M | $3.5M | $4.4M | -$4.0M | -$1.0M | $2.4M | $1.2M |
| Share repurchases | — | — | — | — | — | — | — | — |
| Debt issued | — | — | — | — | — | — | — | — |
Income statement
| Line item | Dec '25 | Dec '24 | Dec '23 | Dec '22 | Dec '21 |
|---|---|---|---|---|---|
| Revenue | $61.9M | $44.0M | $47.2M | $76.3M | $72.5M |
| Gross profit | $27.2M | $17.7M | $19.8M | $31.1M | $31.4M |
| Operating income | $4.0M | -$3.0M | $1.4M | $13.0M | $16.6M |
| Net income | $3.3M | -$2.2M | $803.2K | $10.0M | $12.6M |
| EPS (diluted) | $0.51 | $-0.34 | $0.13 | $1.62 | $2.07 |
| EPS (basic) | $0.53 | $-0.35 | $0.13 | $1.71 | $2.29 |
| Operating margin | $6 | -$7 | $3 | $17 | $23 |
| Net margin | $5 | -$5 | $2 | $13 | $17 |
Balance sheet
| Line item | Dec '25 | Dec '24 | Dec '23 | Dec '22 | Dec '21 |
|---|---|---|---|---|---|
| Total assets | $52.0M | $46.5M | $47.6M | $51.9M | $49.2M |
| Total liabilities | $9.8M | $8.2M | — | — | — |
| Stockholders' equity | $42.2M | $38.3M | $40.3M | $39.7M | $28.6M |
| Total current assets | $47.6M | $41.2M | $42.3M | $47.7M | $44.6M |
| Total current liabilities | $9.8M | $7.9M | $6.8M | $11.2M | $18.7M |
| Cash & equivalents | $13.0M | $12.4M | $11.3M | $7.1M | $5.0M |
| Accounts receivable | $7.9M | $6.4M | $7.0M | $12.8M | $12.7M |
| Inventory | $20.9M | $18.0M | $20.4M | $22.8M | $21.1M |
| Property, plant & equipment | $3.7M | $4.0M | $4.0M | $3.1M | $3.1M |
| Intangible assets | — | — | — | — | — |
| Short-term debt | $800.0K | $733.8K | $1.1M | $1.0M | $975.0K |
| Other current liabilities | $8.4K | $0 | — | — | — |
| Long-term debt | $1.8K | $30.5K | $143.5K | $250.4K | $272.5K |
| Common stock & paid-in capital | $130.5K | $130.6K | $130.6K | $130.3K | $130.2K |
| Retained earnings | $31.9M | $28.6M | $30.8M | $30.0M | $20.0M |
| Accumulated other comprehensive income (loss) | -$983.6K | -$1.5M | -$1.4M | -$1.1M | -$779.3K |
Cash flow
| Line item | Dec '25 | Dec '24 | Dec '23 | Dec '22 | Dec '21 |
|---|---|---|---|---|---|
| Operating cash flow | $1.8M | $2.8M | $6.7M | $3.1M | $2.8M |
| Investing cash flow | -$1.1M | -$1.2M | -$2.0M | -$1.0M | -$1.1M |
| Financing cash flow | -$217.6K | -$515.0K | -$1.3K | $288.8K | $595.9K |
| Share-based compensation | $490.1K | $242.9K | $100.1K | $1.2M | $866.7K |
| Deferred income taxes | $278.7K | -$590.8K | -$150.4K | -$162.4K | $307.3K |
| Change in accounts receivable | $1.2M | -$746.7K | -$5.9M | $630.7K | $5.7M |
| Change in inventory | $2.9M | -$2.1M | -$2.3M | $1.7M | $11.4M |
| Share repurchases | — | — | — | — | — |
| Debt issued | — | — | — | — | $0 |
Source: SEC EDGAR XBRL filings (10-Q/10-K), as originally tagged by the company. Quarterly cash flow is reconstructed by de-cumulating fiscal-year-to-date figures (how cash flow is tagged in 10-Qs); other quarterly lines are reported directly.
Institutional holders
SEC Form 13F filers holding LEAT as of the latest reported quarter. 13F only covers investment managers with $100M+ in assets — this is not a complete ownership picture, and does not include insiders (see Recent SEC filings below) or non-13F-eligible holders.
Insider activity
Directors, officers, and 10%+ owners' reported transactions from SEC Form 4. A filing reports a transaction; it does not by itself explain why it happened.
Source: SEC EDGAR Form 4 filings · checked 24 most recent filings · covers 2016-09-01 to 2023-12-22
Insider purchases & sales, last 6 months
Counts only open-market purchases (code P) and sales (code S) — grants, option exercises, tax withholding, and gifts are excluded since they aren't a market buy/sell decision.
Insider roster
| Name | Title | Most Recent Transaction | Date | Shares |
|---|---|---|---|---|
| Leatt Christopher James | Director | Grant / award | 2023-12-22 | 51,000 |
| Macdonald Sean | Director | Grant / award | 2023-12-22 | 76,000 |
| Guzy Jeffrey J | Director | Grant / award | 2023-12-22 | 1,000 |
Recent transactions
| Date | Insider | Title | Transaction | Shares | Price |
|---|
Recent SEC filings
Official company reports and insider transaction filings. Form 4 reports a transaction; it does not by itself explain why it happened.
Source: SEC EDGAR submissions · updated 2026-10-22 02:55 UTC
| Filed | Form | Report period | Official filing |
|---|---|---|---|
| 2026-09-29 | 8-K | 2026-09-29 | View on SEC.gov → |
| 2026-08-17 | 8-K | 2026-08-11 | View on SEC.gov → |
| 2026-08-14 | 8-K | 2026-08-14 | View on SEC.gov → |
| 2026-08-14 | 10-Q | 2026-06-30 | View on SEC.gov → |
| 2026-05-13 | 8-K | 2026-05-12 | View on SEC.gov → |
| 2026-05-12 | 10-Q | 2026-03-31 | View on SEC.gov → |
| 2026-05-12 | 8-K | 2026-05-12 | View on SEC.gov → |
| 2026-03-24 | 10-K | 2025-12-31 | View on SEC.gov → |
| 2026-03-24 | 8-K | 2026-03-24 | View on SEC.gov → |
| 2025-11-06 | 10-Q | 2025-09-30 | View on SEC.gov → |
| 2025-11-06 | 8-K | 2025-11-06 | View on SEC.gov → |
| 2025-08-07 | 10-Q | 2025-06-30 | View on SEC.gov → |
Recent news
Headlines about LEAT (Leatt Corp). Links open the publisher — we don’t host full articles.
-
Leatt Corp. Launches GRITT by LEATT®, A High-Performance Range of Cleaning and Maintenance Products
Yahoo · 2026-10-20 -
Leatt Corp (LEAT) (Q2 2026) Earnings Call Highlights: Revenue Growth and Strategic Partnerships ...
Yahoo Finance · 2026-08-14 -
Leatt outlines Q3 2026 bike care launch and continues $750,000 buyback amid cleared supply delays
Seeking Alpha · 2026-08-14 -
Leatt Corporation (LEAT) Q2 2026 Earnings Call Transcript
Seeking Alpha · 2026-08-14 -
Leatt Q2 Earnings Call Highlights
Yahoo Finance · 2026-08-14 -
Leatt Corp Announces Results for the Second Quarter 2026
Yahoo Finance · 2026-08-14 -
Leatt Announces Date of Second Quarter 2026 Results Conference Call and Webcast
Yahoo Finance · 2026-08-12 -
Leatt Corp and Cardo Systems Partner on Cardo Venture Helmet with Wireless Communication System
Yahoo Finance · 2026-07-01
No headlines in this category right now — try “All”.