Leatt Corp

OTCQB:LEAT USA Leisure
Market Cap
$35.52 Million
Market Cap Rank
#25050 Global
#8582 in USA
Share Price
$5.73
Change (1 day)
-12.12%
52-Week Range
$5.73 - $7.00
All Time High
$33.90
About

Leatt Corporation designs, develops, markets, and distributes personal protective equipment for participants of motor sports and leisure activities worldwide. The company offers Leatt-Brace system, an injection molded neck protection system designed to prevent injuries to the cervical spine and neck. It also provides helmets for head and brain protection; and body armor products, including chest … Read more

Leatt Corp (LEAT) - Total Assets

Latest total assets as of September 2025: $50.91 Million USD

Based on the latest financial reports, Leatt Corp (LEAT) holds total assets worth $50.91 Million USD as of September 2025.

Total assets represent everything the company owns and controls, combining both current assets—like cash and cash equivalents, accounts receivable, and inventories—and non-current assets such as property, plant, equipment (PP&E), intangible assets, and long-term investments.

Leatt Corp - Total Assets Trend (2010–2024)

This chart illustrates how Leatt Corp’s total assets have evolved over time, based on quarterly financial data. Explore and compare other companies by total assets.

Leatt Corp - Asset Composition Analysis

Current Asset Composition (December 2024)

Leatt Corp's total assets of $50.91 Million consist of 88.6% current assets and 11.5% non-current assets.

Asset Category Amount (USD) % of Total Assets
Cash & Equivalents $0.00 26.6%
Accounts Receivable $6.41 Million 13.8%
Inventory $17.99 Million 38.7%
Property, Plant & Equipment $0.00 0.0%
Intangible Assets $0.00 0.0%
Goodwill $0.00 0.0%

Asset Composition Trend (2010–2024)

This chart illustrates how Leatt Corp's asset composition has evolved over time. Understanding changes in asset allocation can provide insights into the company's strategic shifts, capital allocation priorities, and business focus evolution.

Key Asset Composition Facts

  • Current vs. Non-Current Assets: Leatt Corp's current assets represent 88.6% of total assets in 2024, an increase from 0.0% in 2010.
  • Cash Position: Cash and equivalents constituted 26.6% of total assets in 2024, up from 12.6% in 2010.
  • Tangible vs. Intangible: Intangible assets (including goodwill) make up 0.0% of total assets, a decrease from 1.0% in 2010.
  • Asset Diversification: The largest asset category is inventory at 38.7% of total assets.

Leatt Corp Competitors by Total Assets

Key competitors of Leatt Corp based on total assets are shown below.

Leatt Corp - Asset Efficiency Metrics

Asset efficiency metrics measure how effectively a company uses its assets to generate revenue and profits. These indicators help investors evaluate management's ability to deploy capital efficiently.

Asset Turnover Ratio

Measures how efficiently a company uses its assets to generate sales

Historical Range: 0.95 - 1.92

Strong asset utilization - Leatt Corp generates 0.95x its asset value in annual revenue.

Return on Assets (ROA)

Measures how efficiently a company uses its assets to generate profits

Historical Range: -4.74% - 25.58%

Negative ROA - Leatt Corp is currently not profitable relative to its asset base.

Leatt Corp - Liquidity and Working Capital Analysis

Liquidity ratios measure a company's ability to pay off its short-term debts as they come due, using the company's current or quick assets. Working capital represents the operational liquidity available.

Key Liquidity Metrics

Metric Current 1 Year Ago 5 Years Ago
Current Ratio 4.99 6.50 2.16
Quick Ratio 3.11 3.97 1.24
Cash Ratio 0.00 0.00 0.00
Working Capital $36.71 Million $ 34.23 Million $ 12.24 Million

Leatt Corp - Advanced Valuation Insights

This section examines the relationship between Leatt Corp's asset base and its market valuation, helping to identify whether the company's assets are efficiently translated into market value.

Key Valuation Metrics

Current Price-to-Book Ratio 1.47
Latest Market Cap to Assets Ratio 0.47
Asset Growth Rate (YoY) -2.3%
Total Assets $46.49 Million
Market Capitalization $22.01 Million USD

Valuation Analysis

Below Book Valuation: The market values Leatt Corp's assets below their book value (0.47 x), which may indicate investor concerns about asset quality or future growth.

Slight Asset Contraction: Leatt Corp's assets decreased by 2.3% over the past year, which may reflect streamlining or optimization of resources.

Annual Total Assets for Leatt Corp (2010–2024)

The table below shows the annual total assets of Leatt Corp from 2010 to 2024.

Year Total Assets Change
2024-12-31 $46.49 Million -2.35%
2023-12-31 $47.61 Million -8.32%
2022-12-31 $51.93 Million +5.61%
2021-12-31 $49.17 Million +87.39%
2020-12-31 $26.24 Million +44.25%
2019-12-31 $18.19 Million +42.81%
2018-12-31 $12.74 Million -0.42%
2017-12-31 $12.79 Million +17.88%
2016-12-31 $10.85 Million -2.52%
2015-12-31 $11.13 Million -0.65%
2014-12-31 $11.20 Million +12.37%
2013-12-31 $9.97 Million -6.44%
2012-12-31 $10.66 Million +0.12%
2011-12-31 $10.64 Million +8.56%
2010-12-31 $9.80 Million --