secwatch.observer — SEC 8-K summary
======================================

Issuer:     Leatt Corp (LEAT)
CIK:        0001456189
Form:       8-K
Filed at:   2024-10-29T23:59:59+00:00
Accession:  0001062993-24-018051
Event type: earnings
Sentiment:  negative
Materiality: 0.70
Item codes: 2.02, 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1456189/000106299324018051/0001062993-24-018051-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1456189/000106299324018051/form8k.htm
  HTML page:      https://secwatch.observer/filing/0001062993-24-018051

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer