LEAT Leatt Corp

BULLISH Impact: 6/10 8-K
Horizon days Filed May 12, 2026 Processed 8d 11h ago SEC 0001062993-26-002511
8-K Item 2.02: Earnings release
Latest settled — T+5d
LEAT ▲ +3.68% at T+5d
LONG call ✓ call won +3.68% · α vs SPY +3.61% · entry $11.67 → $12.10
Next anchor: T+20d in 21d
Currently $11.97 · +2.57% from $11.67 entry
Entry anchored
May 12, 2026
via day open
T+1d
0.00%
call 0.00% · α -0.54%
$11.67
settled 7d ago
T+5d
+3.68%
call +3.68% · α +3.61%
$12.10
settled yesterday
T+20d
call — · α —
in 21d
T+60d
call — · α —
in 3mo

Price Chart

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Executive Summary

Leatt Corp reported Q1 2026 revenue of $19.51M (up 27% YoY) and net income of $1.77M (up 58% YoY), with EPS of $0.28 basic. Growth was broad-based across all product categories, driven by strong consumer demand and robust ordering patterns. Operating cash flow improved to $4.55M, and cash balance rose 30% to $17.19M.

Key Financial Metrics

Free Cash Flow
$4.4M
Gross Margin
44%

Actionable Insight

The strong Q1 results confirm the growth trajectory from FY2025, though the pace of revenue growth slowed from 41% in FY2025 to 27% in Q1. With no specific forward guidance, the market should focus on the sustained profitability and cash generation. Watch for any margin pressure from tariff uncertainties or inventory buildup. The stock may gap up on the print but could consolidate without a raised outlook.

Key Facts

  • Q1 2026 revenue $19.51M vs $15.37M YoY, +27%
  • Net income $1.77M vs $1.12M YoY, +58%
  • EPS $0.28 basic, $0.27 diluted vs $0.18/$0.17 YoY
  • Revenue growth across all categories: helmets +59%, body armor +25%, neck braces +7%, other +9%
  • Consumer direct sales +49% YoY
  • Operating cash flow $4.55M vs $0.77M YoY
  • Cash and equivalents increased to $17.19M from $13.23M at year-end
  • Current ratio improved to 8.2:1 from 4.9:1

Financial Impact

Positive. Revenue up 27% and net income up 58% YoY with stable gross margins at 44%. Cash flow generation strong.

revenuenet incomeepsoperating cash flowcash balance

Risk Factors

  • Geopolitical headwinds and global trade tariffs could impact supply chain and costs
  • Working capital investments may increase, though liquidity appears sufficient
  • Inventory levels remained high at $16.4M, though down from $20.9M at year-end

Market Snapshot

Exchange
OTC
Sector
Motorcycles, Bicycles & Parts

Documents Analyzed

This report is based on 6 SEC documents filed with EDGAR.

DocumentAccession Number
8-K Filing (Primary)0001062993-26-002511
Document: form8k.htm0001062993-26-002511
Document: 0001062993-26-002511-index-headers.html0001062993-26-002511
Document: 0001062993-26-002511-index.html0001062993-26-002511
Document: 0001062993-26-002511.txt0001062993-26-002511
8-K Data (Synthetic)0001062993-26-002511
2 reports for LEAT
Performance horizon
Filters
Rows
Reports for LEAT — sortable, filterable
Type Now
May 13, 2026
7d ago
8-K
NEUTRAL ★ 2/10
$12.20 $12.05▼ −1.23%▼ −0.07%$11.97 (−1.89%)
May 12, 2026
8d ago
8-K
BULLISH ★ 6/10
$11.67 $12.10▲ +3.68%▲ +3.61%$11.97 (+2.57%)
Showing 2 of 2

US Market Status

Market Closed — Opens Thu (< 1m)

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