Leatt Corporation (LEAT)

Leatt Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	12.37	11.35	7.1	5.02	2.97
Short-Term Investments	-	-	-	0.06	0.06
Cash & Short-Term Investments	12.37	11.35	7.1	5.08	3.03
Cash Growth	9.00%	59.76%	39.80%	67.94%	41.96%
Accounts Receivable	6.41	6.97	12.84	12.66	7.17
Other Receivables	0.53	0.62	-	-	0
Receivables	6.94	7.59	12.84	12.66	7.18
Inventory	17.99	20.39	22.81	21.08	9.67
Prepaid Expenses	3	2.3	2.88	4.18	2.11
Other Current Assets	0.87	0.66	1.05	1.61	0.81
Total Current Assets	41.17	42.3	47.69	44.61	22.79
Property, Plant & Equipment	4.55	4.87	4.2	4.52	3.34
Long-Term Accounts Receivable	0.06	0.31	-	-	-
Long-Term Deferred Tax Assets	0.68	0.08	-	-	0.08
Other Long-Term Assets	0.04	0.04	0.04	0.03	0.03
Total Assets	46.49	47.61	51.93	49.17	26.24
Accounts Payable	6.91	5.2	6.01	14.62	8.01
Accrued Expenses	-	-	0.4	-	-
Short-Term Debt	0.73	1.14	1.03	0.98	0.68
Current Portion of Long-Term Debt	0.03	0.11	0.11	0.08	-
Current Portion of Leases	0.25	0.3	0.28	0.32	0.21
Current Income Taxes Payable	-	-	3.38	2.74	1.65
Total Current Liabilities	7.92	6.75	11.21	18.73	10.55
Long-Term Debt	0	0.03	0.14	0.19	-
Long-Term Leases	0.3	0.55	0.81	1.07	0.08
Long-Term Deferred Tax Liabilities	-	-	0.07	0.23	-
Other Long-Term Liabilities	-	-	-	0.32	0.24
Total Liabilities	8.22	7.33	12.23	20.55	10.87
Common Stock	0.13	0.13	0.13	0.13	0.13
Additional Paid-In Capital	10.99	10.75	10.65	9.23	8.34
Retained Earnings	28.6	30.8	30	20.04	7.46
Comprehensive Income & Other	-1.45	-1.4	-1.08	-0.78	-0.56
Total Common Equity	38.26	40.28	39.69	28.62	15.37
Shareholders' Equity	38.26	40.28	39.69	28.62	15.37
Total Liabilities & Equity	46.49	47.61	51.93	49.17	26.24
Total Debt	1.32	2.12	2.37	2.64	0.96
Net Cash (Debt)	11.05	9.22	4.73	2.44	2.06
Net Cash Growth	19.82%	94.98%	93.87%	18.34%	144.67%
Net Cash Per Share	1.78	1.47	0.77	0.40	0.34
Filing Date Shares Outstanding	6.22	6.22	5.97	5.75	5.43
Total Common Shares Outstanding	6.22	6.22	5.97	5.67	5.43
Working Capital	33.25	35.55	36.48	25.88	12.24
Book Value Per Share	6.15	6.48	6.65	5.04	2.83
Tangible Book Value	38.26	40.28	39.69	28.62	15.37
Tangible Book Value Per Share	6.15	6.48	6.65	5.04	2.83
Land	0.39	0.4	0.29	0.31	0.33
Buildings	0.26	0.27	-	-	-
Machinery	12.78	11.61	9.95	8.96	8.05
Leasehold Improvements	0.14	0.12	0.13	0.16	0.16

Updated Oct 29, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.