---
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"
generated_at: "2026-08-14T12:25:07.089767+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Leatt Q2 revenue $16.39M (+1%), net income $909K (-20%); H1 revenue +14%

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001062993-26-004367
- JSON: https://secwatch.observer/filing/0001062993-26-004367.json
- Plain text: https://secwatch.observer/filing/0001062993-26-004367.txt

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