---
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"
generated_at: "2026-06-22T01:05:26.668483+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Leatt Q3 revenue up 5% to $23.3M; YTD revenue +33%, net income +26%

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001062993-22-021735
- JSON: https://secwatch.observer/filing/0001062993-22-021735.json
- Plain text: https://secwatch.observer/filing/0001062993-22-021735.txt

## Key facts
- Earnings Releases
  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.
  - Period: third quarter ending September 30, 2022
  - Revenue: $23.3 million
  - Net income: $4.1 million
  - EPS: $0.70 per basic and $0.65 per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1456189/000106299322021735/0001062993-22-021735-index.htm

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