---
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"
generated_at: "2026-05-31T10:22:01.337821+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Leatt Q2 2024 revenue down 18% to $10.08M; posts $1.13M operating loss

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001062993-24-014731
- JSON: https://secwatch.observer/filing/0001062993-24-014731.json
- Plain text: https://secwatch.observer/filing/0001062993-24-014731.txt

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