Skip to content

LEATT CORPORATION: 10-Q filed 2023-08-10

What LEATT CORPORATION reported in its quarterly report filed 2023-08-10 (fiscal Q2 2023): 42 published measures, 117 facts as tagged in accession 0001062993-23-016124.

This filing

Form
10-Q (quarterly report)
Filed
2023-08-10
Fiscal period
fiscal Q2 2023
Accession
0001062993-23-016124 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All LEATT CORPORATION filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2023-06-3049,067,758USD
At 2022-12-3151,927,370USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

PeriodValueUnitDays
At 2023-06-3041,056,640USD
At 2022-12-3139,694,349USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

PeriodValueUnitDays
At 2023-06-3011,997,597USD
At 2022-12-317,102,945USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2023-04-01 to 2023-06-30776,139USD91
2023-01-01 to 2023-06-301,799,360USD181
2022-04-01 to 2022-06-302,726,920USD91
2022-01-01 to 2022-06-306,949,675USD181

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2023-01-01 to 2023-06-306,818,148USD181
2022-01-01 to 2022-06-30953,460USD181

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

PeriodValueUnitDays
2023-04-01 to 2023-06-3012,350,224USD91
2023-01-01 to 2023-06-3025,429,567USD181
2022-04-01 to 2022-06-3017,938,310USD91
2022-01-01 to 2022-06-3042,166,418USD181

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2023-01-01 to 2023-06-30-790,369USD181
2022-01-01 to 2022-06-30-528,191USD181

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2023-01-01 to 2023-06-30-265,819USD181
2022-01-01 to 2022-06-30-392,765USD181

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2023-06-3031,796,046USD
At 2022-12-3129,996,686USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

PeriodValueUnitDays
2023-04-01 to 2023-06-305,971,340shares91
2023-01-01 to 2023-06-305,971,340shares181
2022-04-01 to 2022-06-305,815,285shares91
2022-01-01 to 2022-06-305,790,510shares181

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

PeriodValueUnitDays
2023-04-01 to 2023-06-306,268,520shares91
2023-01-01 to 2023-06-306,268,520shares181
2022-04-01 to 2022-06-306,255,537shares91
2022-01-01 to 2022-06-306,230,763shares181

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

PeriodValueUnitDays
2023-04-01 to 2023-06-300.13USD/shares91
2023-01-01 to 2023-06-300.3USD/shares181
2022-04-01 to 2022-06-300.47USD/shares91
2022-01-01 to 2022-06-301.2USD/shares181

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

PeriodValueUnitDays
2023-04-01 to 2023-06-300.12USD/shares91
2023-01-01 to 2023-06-300.29USD/shares181
2022-04-01 to 2022-06-300.44USD/shares91
2022-01-01 to 2022-06-301.12USD/shares181

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2023-04-01 to 2023-06-30520,545USD91
2023-01-01 to 2023-06-30863,594USD181
2022-04-01 to 2022-06-30995,150USD91
2022-01-01 to 2022-06-302,403,207USD181

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

PeriodValueUnitDays
At 2023-06-303,228,198USD
At 2022-12-313,104,336USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

PeriodValueUnitDays
2023-01-01 to 2023-06-300USD181
2022-01-01 to 2022-06-30323,010USD181

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

PeriodValueUnitDays
2023-04-01 to 2023-06-301,313,558USD91
2023-01-01 to 2023-06-302,700,752USD181
2022-04-01 to 2022-06-303,730,419USD91
2022-01-01 to 2022-06-309,355,074USD181

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

PeriodValueUnitDays
At 2023-06-3044,853,787USD
At 2022-12-3147,690,068USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2023-06-307,177,334USD
At 2022-12-3111,213,427USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2023-06-3010,349,776USD
At 2022-12-3112,839,597USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

PeriodValueUnitDays
2023-04-01 to 2023-06-304,039,472USD91
2023-01-01 to 2023-06-308,438,184USD181
2022-04-01 to 2022-06-303,960,624USD91
2022-01-01 to 2022-06-308,041,898USD181

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

PeriodValueUnitDays
At 2023-06-3019,158,929USD
At 2022-12-3122,805,462USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

PeriodValueUnitDays
2023-04-01 to 2023-06-305,342,782USD91
2023-01-01 to 2023-06-3011,115,552USD181
2022-04-01 to 2022-06-307,644,072USD91
2022-01-01 to 2022-06-3017,271,162USD181

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

PeriodValueUnitDays
2023-04-01 to 2023-06-307,007,442USD91
2023-01-01 to 2023-06-3014,314,015USD181
2022-04-01 to 2022-06-3010,294,238USD91
2022-01-01 to 2022-06-3024,895,256USD181

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

PeriodValueUnitDays
2023-04-01 to 2023-06-30632,968USD91
2023-01-01 to 2023-06-301,217,959USD181
2022-04-01 to 2022-06-30480,843USD91
2022-01-01 to 2022-06-301,014,543USD181

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

PeriodValueUnitDays
At 2023-06-305,971,340shares
At 2022-12-315,971,340shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

PeriodValueUnitDays
At 2023-06-3011,997,597USD
At 2022-12-317,102,945USD
At 2022-06-304,949,771USD
At 2021-12-315,022,436USD

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

PeriodValueUnitDays
At 2023-06-3010,645,497USD
At 2022-12-3110,645,497USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

PeriodValueUnitDays
At 2023-06-30-1,518,212USD
At 2022-12-31-1,081,143USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

PeriodValueUnitDays
At 2023-06-30945,901USD
At 2022-12-311,092,170USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

PeriodValueUnitDays
At 2023-06-30945,901USD
At 2022-12-311,092,170USD

Long-term debt

Long-term borrowings under this concept, which can include the current portion depending on presentation. It is not total liabilities and may exclude leases and other obligations.

PeriodValueUnitDays
At 2023-06-30198,224USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

PeriodValueUnitDays
At 2023-06-302,013,106USD
At 2022-12-312,878,112USD

Net deferred tax liabilities

Deferred tax liabilities net of related assets under this concept. The amount reflects timing differences and is not tax currently due.

PeriodValueUnitDays
At 2023-06-3066,200USD
At 2022-12-3166,200USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

PeriodValueUnitDays
2023-04-01 to 2023-06-301,296,684USD91
2023-01-01 to 2023-06-302,662,954USD181
2022-04-01 to 2022-06-303,722,070USD91
2022-01-01 to 2022-06-309,352,882USD181

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

PeriodValueUnitDays
2023-04-01 to 2023-06-30612,819USD91
2023-01-01 to 2023-06-301,362,291USD181
2022-04-01 to 2022-06-302,344,138USD91
2022-01-01 to 2022-06-306,824,627USD181

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

PeriodValueUnitDays
2023-04-01 to 2023-06-30868,595USD91
2023-01-01 to 2023-06-301,686,774USD181
2022-04-01 to 2022-06-30710,351USD91
2022-01-01 to 2022-06-301,422,103USD181

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

PeriodValueUnitDays
2023-04-01 to 2023-06-30-16,874USD91
2023-01-01 to 2023-06-30-37,798USD181
2022-04-01 to 2022-06-30-8,349USD91
2022-01-01 to 2022-06-30-2,192USD181

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

PeriodValueUnitDays
2023-01-01 to 2023-06-3042,127USD181
2022-01-01 to 2022-06-3030,178USD181

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

PeriodValueUnitDays
2023-01-01 to 2023-06-300USD181
2022-01-01 to 2022-06-30255,800USD181

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

PeriodValueUnitDays
2023-01-01 to 2023-06-30-2,692,726USD181
2022-01-01 to 2022-06-301,155,162USD181

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

PeriodValueUnitDays
2023-01-01 to 2023-06-30-3,466,369USD181
2022-01-01 to 2022-06-30866,061USD181

Inspect the source

Entity
LEATT CORPORATION / CIK 0001456189
Captured
2026-09-20T09:06:02.796Z
SEC response SHA-256
56476d26e618131a39b56b56cf16686eca3018fd653c12cee87826f1ae10c4e8

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

Use this in research

A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

These pages do not supply prices, total-return histories, corporate-action adjustments or a tradable universe. Build those inputs separately before evaluating a strategy. A profitable backtest can still reflect selection bias or costs that were left out.

Research methodology · Execution and cost assumptions · Check backtest overfitting

Build with the open-source tools

Use these accounting records as inspectable inputs. When you have constructed a return series, the validation tools can help test its statistical evidence and preserve the result with its limitations.

Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001456189.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))