{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-26-002511","form_type":"8-K","ticker":"LEAT","cik":"0001456189","company_name":"Leatt Corp","filed_at":"2026-05-12T12:00:42+00:00","discovered_at":"2026-05-12T12:05:00.280224+00:00","generated_at":"2026-05-12T12:09:13.842522+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Leatt Q1 revenue up 27% to $19.5M, net income up 58% to $1.77M","bullets":["Revenues $19.51M vs $15.37M YoY; helmet sales surged 59%, body armor +25%.","Net income $1.77M ($0.28 basic EPS); gross margin held at 44%.","Consumer direct sales rose 49%; cash increased 30% to $17.19M.","International distribution +24%, dealer direct +30%; all product categories grew.","Company cites robust re-ordering and domestic traction; no guidance change stated."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-26-002511","json":"https://secwatch.observer/filing/0001062993-26-002511.json","markdown":"https://secwatch.observer/filing/0001062993-26-002511.md","text":"https://secwatch.observer/filing/0001062993-26-002511.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1456189/000106299326002511/0001062993-26-002511-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1456189/000106299326002511/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-12T12:09:13.842522+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"}