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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	15.43	12.99	12.37	11.35	7.1	5.02
Short-Term Investments	-	-	-	-	-	0.06
Cash & Short-Term Investments	15.43	12.99	12.37	11.35	7.1	5.08
Cash Growth	25.71%	5.01%	9.00%	59.76%	39.80%	67.94%
Accounts Receivable	13.63	7.9	6.41	6.97	12.84	12.66
Other Receivables	0.43	0.73	0.53	0.62	-	-
Receivables	14.06	8.64	6.94	7.59	12.84	12.66
Inventory	19.3	20.9	17.99	20.39	22.81	21.08
Prepaid Expenses	4.85	3.63	3	2.3	2.88	4.18
Restricted Cash	0.06	0.24	-	-	-	-
Other Current Assets	0.88	1.2	0.87	0.66	1.05	1.61
Total Current Assets	54.59	47.6	41.17	42.3	47.69	44.61
Property, Plant & Equipment	3.94	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	58.97	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	11.41	8.58	6.9	5.2	6.01	14.62
Accrued Expenses	-	0.02	0.01	-	0.4	-
Short-Term Debt	0.01	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	0.11	0.31	0.25	0.3	0.28	0.32
Current Income Taxes Payable	-	-	-	-	3.38	2.74
Other Current Liabilities	0.12	0.07	-	-	-	-
Total Current Liabilities	11.65	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	11.65	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	Sep 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	11.54	11.48	10.99	10.75	10.65	9.23
Retained Earnings	36.74	31.86	28.6	30.8	30	20.04
Treasury Stock	-0.02	-0.26	-	-	-	-
Comprehensive Income & Other	-1.07	-0.98	-1.45	-1.4	-1.08	-0.78
Total Common Equity	47.32	42.23	38.26	40.28	39.69	28.62
Shareholders' Equity	47.33	42.23	38.26	40.28	39.69	28.62
Total Liabilities & Equity	58.97	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	0.11	1.14	1.32	2.12	2.37	2.64
Net Cash (Debt)	15.32	11.84	11.05	9.22	4.73	2.44
Net Cash Growth	29.31%	7.18%	19.82%	94.98%	93.87%	18.34%
Net Cash Per Share	2.38	1.84	1.78	1.47	0.77	0.40
Filing Date Shares Outstanding	6.22	6.23	6.22	6.22	5.97	5.75
Total Common Shares Outstanding	6.22	6.23	6.22	6.22	5.97	5.67
Working Capital	42.94	37.82	33.25	35.55	36.48	25.88
Book Value Per Share	7.61	6.77	6.15	6.48	6.65	5.04
Tangible Book Value	47.32	42.23	38.26	40.28	39.69	28.62
Tangible Book Value Per Share	7.61	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: Nov 12, 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:

Nov 14, 2026

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