{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-24-006302","form_type":"8-K","ticker":"LEAT","cik":"0001456189","company_name":"Leatt Corp","filed_at":"2024-03-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.236615+00:00","generated_at":"2026-06-04T22:05:50.222838+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 FY2023 revenue $47.24M (-38% YoY), net income $803K (-92%)","bullets":["Full-year revenue $47.24M vs $76.34M in 2022; net income $803K vs $9.96M.","Q4 2023 revenue $9.80M (-10% YoY); net loss $1.46M vs loss $1.08M in Q4 2022.","Cash and equivalents $11.35M (+60% YoY); operating cash flow $6.66M (+116%).","Body armor sales fell $16.29M, helmets $3.36M, neck braces $2.64M.","Launched new ADV motorcycle gear line at EICMA; sees Q4 as start of recovery."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-24-006302","json":"https://secwatch.observer/filing/0001062993-24-006302.json","markdown":"https://secwatch.observer/filing/0001062993-24-006302.md","text":"https://secwatch.observer/filing/0001062993-24-006302.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1456189/000106299324006302/0001062993-24-006302-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1456189/000106299324006302/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T22:05:50.222838+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":"2fe261b3635accf582a4534a2a85ba9a51cb4b80","claim":"Leatt Corp reported year ended December 31, 2023 results: revenue $47.24 million, net income $803,159, EPS $0.13 per diluted share.","evidence_excerpt":"quarter and full year ending December 31, 2023. All financial numbers are in U.S. dollars. Full Year and Fourth Quarter 2023 and Recent Highlights • Revenues for 2023 were $47.24 million, down 38%, compared to 2022. • Net income for 2023 was $803,159, down 92%, compared to 2022. • Fourth quarter 2023 revenues were $9.80 million, down 10% compared to 2022. • Cash","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1456189/000106299324006302/0001062993-24-006302-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"year ended December 31, 2023"},{"label":"Revenue","value":"$47.24 million"},{"label":"Net income","value":"$803,159"},{"label":"EPS","value":"$0.13 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"}