Every 8-K that LEATT CORP (LEAT) has filed with the SEC in the last 24 months is listed below, newest first, and each one links through to the document itself with the summary and the scores our analysis gives it.
A 8-K covers material events a company has to report between its quarterly reports, so if you follow LEAT and want that one kind of document rather than the whole filing history, this is the page to keep. The company's other filings, of every form, are on the full LEAT filings page.
Leatt Corporation reported corporate actions affecting its Series A Voting Convertible Preferred Stock. A prior 2012 amendment that implemented a 1-for-25 reverse stock split of common stock did not include a corresponding reverse split of the Series A Preferred Stock. On August 11, 2026, the company filed a Certificate of Correction in Nevada to apply a 1-for-25 reverse split to the Series A Preferred Stock, reducing issued and outstanding shares from 3,000,000 to 120,000. The Board and the principal holder of the Series A Preferred Stock approved this correction.
Leatt also filed an Amendment to the Certificate of Designation, removing the prior conversion-rate adjustment that would have further reduced the conversion ratio after the reverse splits. A new Section 6 now requires any future forward or reverse split or stock dividend on common stock to be mirrored for the Series A Preferred Stock to maintain parity, while preserving the existing voting right of 100 votes per Series A share. On August 11, 2026, the holder of 96,000 Series A shares, representing 80% of that class’s voting power, approved these changes by written consent.
Leatt Corporation reported mixed but generally supportive results for the quarter and six months ended June 30, 2026. For the second quarter, revenues were $16.39 million, up 1% year over year, while gross profit rose 8% to $7.44 million and gross margin expanded by 2 percentage points. Higher spending on salaries, marketing and other costs lifted total operating expenses by 16%, contributing to a 20% decline in quarterly net income to $908,989, or $0.15 basic EPS.
On a year‑to‑date basis, performance was stronger. Revenues for the first six months increased 14% to $35.90 million, driven mainly by higher body armor and helmet sales. Net income for the six‑month period rose 19% to $2.68 million. Consumer direct sales grew 61% for the first half, and dealer direct sales increased 11%. Operating cash flow for the six months was $7.44 million, helping increase cash, cash equivalents and restricted cash 48% to $19.53 million. The company reported a current ratio of 7.4:1 as of June 30, 2026 and highlighted reduced short‑term borrowings.
Management cited temporary supply chain timing issues that affected certain MOTO shipments but stated these have been resolved. Leatt also announced a new helmet partnership with Cardo Systems and the planned launch of Bike Care Technologies products in the third quarter of 2026.
Leatt Corporation announced that its Board of Directors has authorized a new stock repurchase program for up to $419,410 of the company’s outstanding common stock. This amount represents the remaining balance of a previously authorized $750,000 repurchase plan.
Leatt plans to buy back shares in open-market transactions in line with federal securities laws, including Rule 10b-18, and may use Rule 10b5-1 trading plans so repurchases can proceed even during blackout periods. The program runs through December 31, 2026, but the company can suspend or discontinue it at any time, and there is no assurance regarding the timing or number of shares ultimately repurchased.
Leatt Corporation reported strong growth for the first quarter ended March 31, 2026. Revenue rose 27% to $19.51 million, driven by higher helmet, body armor and other product sales. Net income increased 58% to $1.77 million, with diluted earnings per share of $0.27.
Consumer direct sales grew 49%, while international distributor sales rose 24% and dealer direct sales 30%. Cash, cash equivalents and restricted cash increased to $17.19 million, supported by $4.55 million of cash generated from operations. The company highlighted stable gross margin at 44% and year-over-year growth across all major product categories.
Leatt Corporation reported a strong turnaround for 2025, with rapid growth and a return to profitability. Full-year revenues rose to $61.91 million, up from $44.03 million, driven by broad-based demand across product categories and channels.
Net income swung to a profit of $3.26 million versus a loss of $(2.20) million in 2024, and gross profit increased to $27.22 million. Fourth quarter revenues were $16.02 million and net income was $464,808, both sharply higher than the prior year.
Helmet, neck brace, body armor and accessories all delivered double-digit revenue growth, with helmet sales up 59%. Cash, cash equivalents and restricted cash reached $13.23 million at December 31, 2025, and the company reported a current ratio of 4.9:1, indicating a solid liquidity position.
Leatt Corp. filed a Form 8-K stating it furnished a press release announcing financial results for the quarter ended September 30, 2025. The press release is attached as Exhibit 99.1 and dated November 6, 2025. The company noted the information is being furnished, not filed, and incorporated Item 2.02 into Item 7.01. The report was signed by Chief Executive Officer and Chief Financial Officer Sean Macdonald.