{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-23-020126","form_type":"8-K","ticker":"LEAT","cik":"0001456189","company_name":"Leatt Corp","filed_at":"2023-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.126817+00:00","generated_at":"2026-06-08T19:37:45.894222+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Leatt Q3 revenue down 48% to $12M, net income falls 89% to $460K","bullets":["Revenue $12.0M (-48% YoY); net income $460K (-89%); EPS $0.07 diluted vs $0.65.","International revenue $8.2M (-54%); US sales $3.9M (-29%).","Cash $10.8M (+123%); operating cash flow $6.6M (+277%) for first nine months.","Gross margin first nine months 43% (up from 42%).","Consumer direct sales +16% YTD; new ADV line launched at EICMA."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-23-020126","json":"https://secwatch.observer/filing/0001062993-23-020126.json","markdown":"https://secwatch.observer/filing/0001062993-23-020126.md","text":"https://secwatch.observer/filing/0001062993-23-020126.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1456189/000106299323020126/0001062993-23-020126-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1456189/000106299323020126/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T19:37:45.894222+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":"d1e06b24bcb74478f3b9ff629ddc4586459a8d96","claim":"Leatt Corp reported the third quarter ending September 30, 2023 results: revenue $12.0 million, net income $460,474, EPS $0.08 per basic and $0.07 per diluted share.","evidence_excerpt":"and constrained ordering sentiment, they do not reflect the current marginal uptick in sentiment that we are experiencing at the dealer and consumer level. \"Total revenues were $12.0 million, a 48% decline compared to last year's third quarter, which was one of the strongest quarters in company history. International revenues were $8.2 million, a decrease of 54% year","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1456189/000106299323020126/0001062993-23-020126-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter ending September 30, 2023"},{"label":"Revenue","value":"$12.0 million"},{"label":"Net income","value":"$460,474"},{"label":"EPS","value":"$0.08 per basic and $0.07 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"}