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

Issuer:     Leatt Corp (LEAT)
CIK:        0001456189
Form:       8-K
Filed at:   2026-05-12T12:00:42+00:00
Accession:  0001062993-26-002511
Event type: earnings
Sentiment:  positive
Materiality: 0.70
Item codes: 2.02, 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1456189/000106299326002511/0001062993-26-002511-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1456189/000106299326002511/form8k.htm
  HTML page:      https://secwatch.observer/filing/0001062993-26-002511

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