{"filing":{"accession_number":"0001062993-26-004367","cik":"0001456189","ticker":"LEAT","company_name":"Leatt Corp","form":"8-K","filing_date":"2026-08-14","report_date":"2026-08-14","primary_document":"form8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1456189/000106299326004367/form8k.htm"},"events":[{"id":27760,"run_id":25334,"accession_number":"0001062993-26-004367","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"Leatt Corporation disclosed financial results for Q2 2026 and the first six months of 2026, reporting Q2 revenues of $16.39 million (up 1% YoY), net income of $908,989, and six-month revenues of $35.90 million (up 14% YoY) with net income of $2.68 million (up 19% YoY).","company_name":"Leatt Corp","ticker":"LEAT","filing_date":"2026-08-14","form":"8-K","submitted_at":null,"items":[{"id":29426,"accession_number":"0001062993-26-004367","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a clear earnings release disclosing Leatt Corporation's financial results for the second quarter and first six months of 2026. The press release (Exhibit 99.1) announces Q2 2026 revenues of $16.39 million, net income of $908,989, and six-month results showing 14% revenue growth and 19% net income growth. The filing includes consolidated financial statements (balance sheet, income statement, and cash flow statement) and is filed under Item 2.02 (Results of Operations and Financial Condition), the standard Item for earnings releases.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-14T12:23:40.403408+00:00","company_name":"","ticker":null,"filing_date":""},{"id":29427,"accession_number":"0001062993-26-004367","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"Item 7.01 incorporates Item 2.02 by reference and furnishes Exhibit 99.1, which is Leatt Corp's earnings announcement for Q2 2026. The exhibit contains detailed financial results showing revenues of $16.39 million for Q2 (up 1% YoY) and $35.90 million for the first six months (up 14% YoY), along with net income of $908,989 for Q2 and $2.68 million for the six-month period (up 19% YoY). This is a standard quarterly earnings release with consolidated financial statements and management commentary.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-14T12:23:40.403408+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":29426,"accession_number":"0001062993-26-004367","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a clear earnings release disclosing Leatt Corporation's financial results for the second quarter and first six months of 2026. The press release (Exhibit 99.1) announces Q2 2026 revenues of $16.39 million, net income of $908,989, and six-month results showing 14% revenue growth and 19% net income growth. The filing includes consolidated financial statements (balance sheet, income statement, and cash flow statement) and is filed under Item 2.02 (Results of Operations and Financial Condition), the standard Item for earnings releases.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-14T12:23:40.403408+00:00","company_name":"Leatt Corp","ticker":"LEAT","filing_date":"2026-08-14"},{"id":29427,"accession_number":"0001062993-26-004367","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"Item 7.01 incorporates Item 2.02 by reference and furnishes Exhibit 99.1, which is Leatt Corp's earnings announcement for Q2 2026. The exhibit contains detailed financial results showing revenues of $16.39 million for Q2 (up 1% YoY) and $35.90 million for the first six months (up 14% YoY), along with net income of $908,989 for Q2 and $2.68 million for the six-month period (up 19% YoY). This is a standard quarterly earnings release with consolidated financial statements and management commentary.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-14T12:23:40.403408+00:00","company_name":"Leatt Corp","ticker":"LEAT","filing_date":"2026-08-14"}]}