{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-22-021735","form_type":"8-K","ticker":"LEAT","cik":"0001456189","company_name":"Leatt Corp","filed_at":"2022-11-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:50.726459+00:00","generated_at":"2026-06-22T01:05:26.668483+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Leatt Q3 revenue up 5% to $23.3M; YTD revenue +33%, net income +26%","bullets":["Q3 revenue $23.3M (+5% YoY); net income $4.1M ($0.70 basic EPS vs $0.79 year ago) down 5%.","YTD revenue $65.4M (+33%); YTD net income $11.0M (+26%); YTD EPS $1.90.","Helmet sales surged 88% in Q3; neck braces down 30%, body armor down 15%.","U.S. Q3 revenue rose 26% to fulfill dealer restocking; new Reno warehouse fully operational.","Cash $4.8M, current ratio 3.1:1; 18th consecutive quarter of YoY revenue growth."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-22-021735","json":"https://secwatch.observer/filing/0001062993-22-021735.json","markdown":"https://secwatch.observer/filing/0001062993-22-021735.md","text":"https://secwatch.observer/filing/0001062993-22-021735.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1456189/000106299322021735/0001062993-22-021735-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1456189/000106299322021735/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T01:05:26.668483+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"2bec0d10162c973bed4f648b8ed856c091cc1ec5","claim":"Leatt Corp reported third quarter ending September 30, 2022 results: revenue $23.3 million, net income $4.1 million, EPS $0.70 per basic and $0.65 per diluted share.","evidence_excerpt":"financial results for the third quarter ending September 30, 2022. All financial numbers are in U.S. dollars. Third Quarter 2022 Highlights • Third quarter global revenues of $23.3 million, up 5%, compared to third quarter 2021 • Year-to-date revenues of $65.4 million, up 33%, compared to same period of 2021 • Year-to-date net income of 11.0 million, up 26%,","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1456189/000106299322021735/0001062993-22-021735-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter ending September 30, 2022"},{"label":"Revenue","value":"$23.3 million"},{"label":"Net income","value":"$4.1 million"},{"label":"EPS","value":"$0.70 per basic and $0.65 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}