---
schema_version: "secwatch.filing_event.v1"
accession: "0001062993-22-017675"
form_type: "8-K"
ticker: "LEAT"
cik: "0001456189"
company_name: "Leatt Corp"
filed_at: "2022-08-11T23:59:59+00:00"
generated_at: "2026-06-24T00:45:24.730106+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Leatt Q2 revenue up 25% to $17.9M; net income up 13%; YTD EPS $1.20

## Summary
- Q2 revenue $17.9M (+25% YoY); net income $2.7M (+13%); basic EPS $0.47 (+7%).
- YTD revenue $42.2M (+55%); net income $6.9M (+55%); EPS $1.20 (+46%).
- Helmet sales jumped 132%; neck brace sales fell 17% YoY.
- International Q2 revenue $13.9M (+45%) offset domestic contraction from port delays.
- Cash $4.95M; current ratio 3.8:1; meeting working capital from operations.

## SEC filing metadata
- accession: 0001062993-22-017675
- form_type: 8-K
- ticker: LEAT
- cik: 0001456189
- company_name: Leatt Corp
- filed_at: 2022-08-11T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1456189/000106299322017675/0001062993-22-017675-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1456189/000106299322017675/form8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001062993-22-017675
- JSON: https://secwatch.observer/filing/0001062993-22-017675.json
- Plain text: https://secwatch.observer/filing/0001062993-22-017675.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.