{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-26-004367","form_type":"8-K","ticker":"LEAT","cik":"0001456189","company_name":"Leatt Corp","filed_at":"2026-08-14T12:22:24+00:00","discovered_at":"2026-08-14T12:25:00.335476+00:00","generated_at":"2026-08-14T12:25:07.089767+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Leatt Q2 revenue $16.39M (+1%), net income $909K (-20%); H1 revenue +14%","bullets":["Q2 revenue $16.39M, up 1% YoY; net income $908,989, down 20% YoY; EPS $0.15 basic.","H1 revenue $35.90M, up 14%; net income $2.68M, up 19%; cash $19.53M, up 48%.","Consumer direct sales up 68% in Q2 and 61% H1; dealer direct up 11% H1.","Partnered with Cardo Systems to integrate wireless mesh comms into MOTO 8.5 helmet; launch H2 2026.","Acquired Bike Care Technologies (Polish) for premium bike care products; sales expected Q3 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-26-004367","json":"https://secwatch.observer/filing/0001062993-26-004367.json","markdown":"https://secwatch.observer/filing/0001062993-26-004367.md","text":"https://secwatch.observer/filing/0001062993-26-004367.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1456189/000106299326004367/0001062993-26-004367-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1456189/000106299326004367/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-14T12:25:07.089767+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"}