---
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"
generated_at: "2026-05-12T12:09:13.842522+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Leatt Q1 revenue up 27% to $19.5M, net income up 58% to $1.77M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- 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/1456189/000106299326002511/0001062993-26-002511-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1456189/000106299326002511/form8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001062993-26-002511
- JSON: https://secwatch.observer/filing/0001062993-26-002511.json
- Plain text: https://secwatch.observer/filing/0001062993-26-002511.txt

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