Leatt Corporation (LEAT)

Leatt Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	19.38	12.99	12.37	11.35	7.1	5.02
Short-Term Investments	-	-	-	-	-	0.06
Cash & Short-Term Investments	19.38	12.99	12.37	11.35	7.1	5.08
Cash Growth	23.27%	5.01%	9.00%	59.76%	39.80%	67.94%
Accounts Receivable	7.04	7.9	6.41	6.97	12.84	12.66
Other Receivables	0.81	0.73	0.53	0.62	-	-
Receivables	7.85	8.64	6.94	7.59	12.84	12.66
Inventory	13.92	20.9	17.99	20.39	22.81	21.08
Prepaid Expenses	5.06	3.63	3	2.3	2.88	4.18
Restricted Cash	0.14	0.24	-	-	-	-
Other Current Assets	1.28	1.2	0.87	0.66	1.05	1.61
Total Current Assets	47.64	47.6	41.17	42.3	47.69	44.61
Property, Plant & Equipment	3.56	4	4.55	4.87	4.2	4.52
Long-Term Accounts Receivable	-	-	0.06	0.31	-	-
Long-Term Deferred Tax Assets	0.4	0.4	0.68	0.08	-	-
Other Long-Term Assets	0.05	0.05	0.04	0.04	0.04	0.03
Total Assets	51.65	52.05	46.49	47.61	51.93	49.17

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	5.93	8.58	6.9	5.2	6.01	14.62
Accrued Expenses	-	0.02	0.01	-	0.4	-
Short-Term Debt	0.22	0.8	0.73	1.14	1.03	0.98
Current Portion of Long-Term Debt	-	0	0.03	0.11	0.11	0.08
Current Portion of Leases	0.19	0.31	0.25	0.3	0.28	0.32
Current Income Taxes Payable	-	-	-	-	3.38	2.74
Other Current Liabilities	0.13	0.07	-	-	-	-
Total Current Liabilities	6.46	9.78	7.92	6.75	11.21	18.73
Long-Term Debt	-	-	0	0.03	0.14	0.19
Long-Term Leases	-	0.03	0.3	0.55	0.81	1.07
Long-Term Deferred Tax Liabilities	-	-	-	-	0.07	0.23
Other Long-Term Liabilities	-	-	-	-	-	0.32
Total Liabilities	6.46	9.81	8.22	7.33	12.23	20.55

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	0.13	0.13	0.13	0.13	0.13	0.13
Additional Paid-In Capital	11.47	11.48	10.99	10.75	10.65	9.23
Retained Earnings	34.54	31.86	28.6	30.8	30	20.04
Treasury Stock	-0.03	-0.26	-	-	-	-
Comprehensive Income & Other	-0.94	-0.98	-1.45	-1.4	-1.08	-0.78
Total Common Equity	45.18	42.23	38.26	40.28	39.69	28.62
Shareholders' Equity	45.18	42.23	38.26	40.28	39.69	28.62
Total Liabilities & Equity	51.65	52.05	46.49	47.61	51.93	49.17

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	0.41	1.14	1.32	2.12	2.37	2.64
Net Cash (Debt)	18.97	11.84	11.05	9.22	4.73	2.44
Net Cash Growth	25.87%	7.18%	19.82%	94.98%	93.87%	18.34%
Net Cash Per Share	2.94	1.84	1.78	1.47	0.77	0.40
Filing Date Shares Outstanding	6.23	6.23	6.22	6.22	5.97	5.75
Total Common Shares Outstanding	6.23	6.23	6.22	6.22	5.97	5.67
Working Capital	41.18	37.82	33.25	35.55	36.48	25.88
Book Value Per Share	7.25	6.77	6.15	6.48	6.65	5.04
Tangible Book Value	45.18	42.23	38.26	40.28	39.69	28.62
Tangible Book Value Per Share	7.25	6.77	6.15	6.48	6.65	5.04
Land	-	0.44	0.39	0.4	0.29	0.31
Buildings	-	0.3	0.26	0.27	-	-
Machinery	-	13.73	12.78	11.61	9.95	8.96
Leasehold Improvements	-	0.21	0.14	0.12	0.13	0.16

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 20, 2026

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