{"filing":{"accession_number":"0001062993-26-004455","cik":"0001456189","ticker":"LEAT","company_name":"Leatt Corp","form":"8-K","filing_date":"2026-08-17","report_date":"2026-08-11","primary_document":"form8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1456189/000106299326004455/form8k.htm"},"events":[{"id":28322,"run_id":25895,"accession_number":"0001062993-26-004455","anchor_item_number":"3.03","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"The Company amended its Articles of Incorporation and Certificate of Designation of Series A Voting Convertible Preferred Stock, materially modifying the rights and conversion mechanics of preferred security holders, including adjustments to conversion rate provisions and correction of a reverse stock split omission from a 2012 filing.","company_name":"Leatt Corp","ticker":"LEAT","filing_date":"2026-08-17","form":"8-K","submitted_at":null,"items":[{"id":30233,"accession_number":"0001062993-26-004455","item_number":"3.03","item_title":"Material Modification to Rights of Security Holders.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The filing discloses amendments to the Articles of Incorporation and the Certificate of Designation of Series A Voting Convertible Preferred Stock, which materially modify the rights of security holders. This is a governance event involving charter amendments and preferred stock rights modifications, but does not fit a specific named governance category (not an auditor change, shareholder vote result, or executive matter). The materiality is clear given the explicit Item 3.03 disclosure and the involvement of preferred stock conversion and voting rights.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T21:02:25.835270+00:00","company_name":"","ticker":null,"filing_date":""},{"id":30234,"accession_number":"0001062993-26-004455","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"This disclosure concerns amendments to the Company's Certificate of Incorporation and Certificate of Designation to correct an inadvertent omission of a reverse stock split of Series A Preferred Stock from a 2012 filing and to adjust conversion rate provisions accordingly. While the corrections address a technical governance matter (preferred stock capitalization and conversion mechanics), the amendments are corrective in nature and do not materially alter the economic substance or voting rights of the preferred stock holders, who retain 100 votes per share and parity with common stock splits. This is a routine administrative correction rather than a material governance event affecting investor decision-making.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T21:02:25.835270+00:00","company_name":"","ticker":null,"filing_date":""},{"id":30235,"accession_number":"0001062993-26-004455","item_number":"5.07","item_title":"Submission of Matters to a Vote of Security Holders","event_type":"shareholder_vote_results","event_domain":"governance","is_material":false,"confidence":0.75,"reasoning":"This disclosure reports the result of a shareholder vote (written consent by Series A Preferred Stock holders representing 80% voting power) approving a Certificate of Correction and Amendment to Designation. While technically a shareholder vote result, the substance is a routine administrative/governance matter—correcting and amending preferred stock designations—rather than a material business event that would affect investor assessment of the registrant's financial condition or operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T21:02:25.835270+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":30233,"accession_number":"0001062993-26-004455","item_number":"3.03","item_title":"Material Modification to Rights of Security Holders.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The filing discloses amendments to the Articles of Incorporation and the Certificate of Designation of Series A Voting Convertible Preferred Stock, which materially modify the rights of security holders. This is a governance event involving charter amendments and preferred stock rights modifications, but does not fit a specific named governance category (not an auditor change, shareholder vote result, or executive matter). The materiality is clear given the explicit Item 3.03 disclosure and the involvement of preferred stock conversion and voting rights.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T21:02:25.835270+00:00","company_name":"Leatt Corp","ticker":"LEAT","filing_date":"2026-08-17"},{"id":30234,"accession_number":"0001062993-26-004455","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"This disclosure concerns amendments to the Company's Certificate of Incorporation and Certificate of Designation to correct an inadvertent omission of a reverse stock split of Series A Preferred Stock from a 2012 filing and to adjust conversion rate provisions accordingly. While the corrections address a technical governance matter (preferred stock capitalization and conversion mechanics), the amendments are corrective in nature and do not materially alter the economic substance or voting rights of the preferred stock holders, who retain 100 votes per share and parity with common stock splits. This is a routine administrative correction rather than a material governance event affecting investor decision-making.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T21:02:25.835270+00:00","company_name":"Leatt Corp","ticker":"LEAT","filing_date":"2026-08-17"},{"id":30235,"accession_number":"0001062993-26-004455","item_number":"5.07","item_title":"Submission of Matters to a Vote of Security Holders","event_type":"shareholder_vote_results","event_domain":"governance","is_material":false,"confidence":0.75,"reasoning":"This disclosure reports the result of a shareholder vote (written consent by Series A Preferred Stock holders representing 80% voting power) approving a Certificate of Correction and Amendment to Designation. While technically a shareholder vote result, the substance is a routine administrative/governance matter—correcting and amending preferred stock designations—rather than a material business event that would affect investor assessment of the registrant's financial condition or operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T21:02:25.835270+00:00","company_name":"Leatt Corp","ticker":"LEAT","filing_date":"2026-08-17"}]}