{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-24-014731","form_type":"8-K","ticker":"LEAT","cik":"0001456189","company_name":"Leatt Corp","filed_at":"2024-08-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:13.111543+00:00","generated_at":"2026-05-31T10:22:01.337821+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Leatt Q2 2024 revenue down 18% to $10.08M; posts $1.13M operating loss","bullets":["Revenue $10.08M (-18% YoY); operating loss $1.13M vs profit $1.31M prior year.","Net loss $1.06M ($0.17/sh) vs net income $0.78M ($0.13/sh) in Q2 2023.","Cash $13.33M (+17% YTD); operating cash flow $2.99M for six months.","U.S. sales $3.73M, intl. $6.34M; direct consumer +19%, dealer +14%, distributor -33%.","Launched new MTB bicycle components (handlebars, grips, stems, pedals) at Eurobike."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-24-014731","json":"https://secwatch.observer/filing/0001062993-24-014731.json","markdown":"https://secwatch.observer/filing/0001062993-24-014731.md","text":"https://secwatch.observer/filing/0001062993-24-014731.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1456189/000106299324014731/0001062993-24-014731-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1456189/000106299324014731/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T10:22:01.337821+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}