---
schema_version: "secwatch.filing_event.v1"
accession: "0001062993-24-018051"
form_type: "8-K"
ticker: "LEAT"
cik: "0001456189"
company_name: "Leatt Corp"
filed_at: "2024-10-29T23:59:59+00:00"
generated_at: "2026-05-30T09:03:34.991847+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Leatt Q3 2024 revenue $12.14M (+1% YoY); net income down 75% to $116K, EPS $0.02

## Summary
- Revenue $12.14M, up 1% YoY; international sales $8.58M up 5%.
- Net income $115,837 ($0.02 EPS) vs $460,474 ($0.08) - down 75%.
- Operating income $25,898, down 96% from $620,395.
- Cash $12.47M, up 10% from Dec 2023; operating cash flow $2.98M for 9 months.
- DTC sales up 12%; inventory decreased 23% in 9 months.

## SEC filing metadata
- accession: 0001062993-24-018051
- form_type: 8-K
- ticker: LEAT
- cik: 0001456189
- company_name: Leatt Corp
- filed_at: 2024-10-29T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- 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/1456189/000106299324018051/0001062993-24-018051-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1456189/000106299324018051/form8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001062993-24-018051
- JSON: https://secwatch.observer/filing/0001062993-24-018051.json
- Plain text: https://secwatch.observer/filing/0001062993-24-018051.txt

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