Leatt Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	17.01	12.99	12.37	11.35	7.1	5.02
Short-Term Investments	-	-	-	-	-	0.06
Cash & Short-Term Investments	17.01	12.99	12.37	11.35	7.1	5.08
Cash Growth	33.98%	5.01%	9.00%	59.76%	39.80%	67.94%
Accounts Receivable	6.26	7.9	6.41	6.97	12.84	12.66
Other Receivables	0.11	0.73	0.53	0.62	-	-
Receivables	6.38	8.64	6.94	7.59	12.84	12.66
Inventory	16.36	20.9	17.99	20.39	22.81	21.08
Prepaid Expenses	4.39	3.63	3	2.3	2.88	4.18
Restricted Cash	0.18	0.24	-	-	-	-
Other Current Assets	1.24	1.2	0.87	0.66	1.05	1.61
Total Current Assets	45.56	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	0.04	0.05	0.04	0.04	0.04	0.03
Total Assets	49.56	52.05	46.49	47.61	51.93	49.17
Accounts Payable	4.65	8.58	6.9	5.2	6.01	14.62
Accrued Expenses	-	0.02	0.01	-	0.4	-
Short-Term Debt	0.54	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	0.26	0.31	0.25	0.3	0.28	0.32
Current Income Taxes Payable	-	-	-	-	3.38	2.74
Other Current Liabilities	0.1	0.07	-	-	-	-
Total Current Liabilities	5.55	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	5.55	9.81	8.22	7.33	12.23	20.55
Common Stock	0.13	0.13	0.13	0.13	0.13	0.13
Additional Paid-In Capital	11.37	11.48	10.99	10.75	10.65	9.23
Retained Earnings	33.63	31.86	28.6	30.8	30	20.04
Treasury Stock	-0.03	-0.26	-	-	-	-
Comprehensive Income & Other	-1.1	-0.98	-1.45	-1.4	-1.08	-0.78
Total Common Equity	44	42.23	38.26	40.28	39.69	28.62
Shareholders' Equity	44	42.23	38.26	40.28	39.69	28.62
Total Liabilities & Equity	49.56	52.05	46.49	47.61	51.93	49.17
Total Debt	0.8	1.14	1.32	2.12	2.37	2.64
Net Cash (Debt)	16.21	11.84	11.05	9.22	4.73	2.44
Net Cash Growth	38.41%	7.18%	19.82%	94.98%	93.87%	18.34%
Net Cash Per Share	2.51	1.84	1.78	1.47	0.77	0.40
Filing Date Shares Outstanding	6.23	6.24	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	40	37.82	33.25	35.55	36.48	25.88
Book Value Per Share	7.06	6.77	6.15	6.48	6.65	5.04
Tangible Book Value	44	42.23	38.26	40.28	39.69	28.62
Tangible Book Value Per Share	7.06	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