LEATOTCMotorcycles, Bicycles & PartsFiscal year ends December 31
Leatt Corp
Financials through Q2 FY2026, quarter ended Jun 30, 2026Last filing: 10-Q on Aug 14, 2026
$11.00+0.10 (+0.92%)
Close on Oct 19, 2026
- Market cap
- $71.11M
- P/E (TTM)
- 19.6
- Dividend yield
- –
Leatt statistics
Financials through Jun 30, 2026, price as of Oct 19, 2026, median of Motorcycles, Bicycles & Parts companies for comparison
Valuation
| Measure | Leatt | Industry median |
|---|---|---|
| Market Cap | $68.53M | $571.51M |
| Enterprise Value | $49.36M | $938.56M |
| PE Ratio | 19.64 | 19.64 |
| PS Ratio | 1.03 | 1.08 |
| PB Ratio | 1.52 | 1.71 |
| P/TBV Ratio | 1.52 | 2.33 |
| P/FCF Ratio | 17.53 | 16.02 |
| P/OCF Ratio | 13.35 | 10.58 |
Enterprise value
| Measure | Leatt | Industry median |
|---|---|---|
| EV / Sales | 0.74 | 1.11 |
| EV / EBITDA | 8.07 | 11.70 |
| EV / EBIT | 10.62 | 14.85 |
| EV / FCF | 12.63 | 17.23 |
Income (trailing twelve months)
| Measure | Leatt | Industry median |
|---|---|---|
| Revenue | $66.26M | $765.74M |
| Gross Profit | $29.62M | $113.48M |
| Operating Income | $4.65M | -$212.63K |
| Pretax Income | $5.00M | $3.78M |
| Net Income | $3.68M | $118.21K |
| EBITDA | $6.12M | $3.10M |
| EPS (Diluted) | $0.56 | $0.10 |
Margins
| Measure | Leatt | Industry median |
|---|---|---|
| Gross Margin | 44.7% | 20.0% |
| Operating Margin | 7.02% | 0.98% |
| Pretax Margin | 7.54% | 2.59% |
| Profit Margin | 5.56% | 1.77% |
| EBITDA Margin | 9.23% | 4.54% |
| FCF Margin | 5.90% | 1.27% |
Returns
| Measure | Leatt | Industry median |
|---|---|---|
| Return on Equity (ROE) | 8.55% | 3.04% |
| Return on Assets (ROA) | 7.48% | 0.37% |
| Return on Invested Capital (ROIC) | 13.3% | 4.46% |
| Return on Capital Employed (ROCE) | 10.3% | 0.45% |
Growth
| Measure | Leatt | Industry median |
|---|---|---|
| Revenue Growth (YoY) | 20.7% | 10.1% |
| Net Income Growth (YoY) | 90.9% | 10.2% |
| EPS Growth (YoY) | 86.7% | 10.2% |
| FCF Growth (YoY) | 51.9% | 2.85% |
| Revenue Growth (3Y CAGR) | -6.74% | 5.61% |
| Revenue Growth (5Y CAGR) | 9.91% | 8.10% |
| EPS Growth (3Y CAGR) | -32.0% | 6.84% |
| EPS Growth (5Y CAGR) | -7.17% | 5.57% |
Balance sheet
| Measure | Leatt | Industry median |
|---|---|---|
| Cash & Short-Term Investments | $19.38M | $71.50M |
| Total Debt | $224.41K | $442.90M |
| Net Cash (Debt) | $19.16M | $10.15K |
| Net Cash Per Share | $3.08 | $0.00 |
| Equity (Book Value) | $45.18M | $270.06M |
| Book Value Per Share | $7.25 | $6.35 |
| Tangible Book Value | $45.18M | $38.04M |
| Working Capital | $41.18M | $194.04M |
Financial position
| Measure | Leatt | Industry median |
|---|---|---|
| Current Ratio | 7.37 | 1.89 |
| Quick Ratio | 4.09 | 0.79 |
| Debt / Equity | 0.00 | 0.42 |
| Debt / EBITDA | 0.04 | 2.49 |
| Debt / FCF | 0.06 | 3.51 |
| Net Debt / EBITDA | -3.13 | 1.87 |
Cash flow (trailing twelve months)
| Measure | Leatt | Industry median |
|---|---|---|
| Operating Cash Flow | $5.13M | $4.56M |
| Capital Expenditures | -$1.22M | -$39.70M |
| Free Cash Flow | $3.91M | -$140.34K |
| FCF Per Share | $0.63 | $0.00 |
Efficiency
| Measure | Leatt | Industry median |
|---|---|---|
| Asset Turnover | 1.35 | 0.67 |
| Inventory Turnover | 2.73 | 4.05 |
| Revenue Per Employee | $752.98K | $352.24K |
| Profits Per Employee | $41.86K | $1.57K |
| Employee Count | 88 | 1,409 |
Dividends and yields
| Measure | Leatt | Industry median |
|---|---|---|
| Earnings Yield | 5.38% | 0.07% |
| FCF Yield | 5.70% | 0.40% |
| Buyback Yield | 0.52% | 0.75% |
| Shareholder Yield | 0.52% | 2.25% |
Shares
| Measure | Leatt | Industry median |
|---|---|---|
| Shares Outstanding | 6,229,560 | 48,327,500 |
| Shares Change (YoY) | -0.45% | 1.50% |
| Shares Change (QoQ) | -0.10% | 0.27% |
| Float | 6,229,560 | 38,918,950 |
| Shares Held by Insiders | 0.00% | 4.39% |
Taxes
| Measure | Leatt | Industry median |
|---|---|---|
| Income Tax | $1.31M | $4.67M |
| Effective Tax Rate | 26.3% | 23.0% |
Scores
| Measure | Leatt | Industry median |
|---|---|---|
| Graham Number | $9.56 | $36.73 |
| Graham Upside | -13.1% | -29.3% |
| Altman Z-Score | 9.83 | 1.81 |
| Piotroski F-Score | 7 | 5 |
Calculated by StockData from Leatt's SEC filings and the latest closing price. Hover a measure to see its formula. The grey column is the median of companies in the same industry group (two-digit SIC code); green or red marks a better or worse value than that median.