{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-25-009301","form_type":"8-K","ticker":"LEAT","cik":"0001456189","company_name":"Leatt Corp","filed_at":"2025-05-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.338644+00:00","generated_at":"2026-05-21T08:21:18.591317+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Leatt Corp Q1 2025 revenue up 45% to $15.37M; net income $1.12M vs prior-year loss","bullets":["Revenue $15.37M, +45% YoY; net income $1.12M ($0.18 basic EPS) vs net loss ($0.82M) in Q1 2024.","Gross profit $6.72M (+68% YoY); margin expanded from 38% to 44%.","Helmet revenues surged 101% YoY; body armor +37%; other products +33%.","Cash & equivalents $12.70M; operating cash flow $768K; current ratio 7.3:1.","U.S. dealer-direct sales declined 9%; international distributor sales rose 79%."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-25-009301","json":"https://secwatch.observer/filing/0001062993-25-009301.json","markdown":"https://secwatch.observer/filing/0001062993-25-009301.md","text":"https://secwatch.observer/filing/0001062993-25-009301.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1456189/000106299325009301/0001062993-25-009301-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1456189/000106299325009301/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-21T08:21:18.591317+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"}