| Cash Flow | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Net income available to common shareholders | 1,770,694 | 464,808 | 539,256 | 2,259,858 |
| Depreciation | 514,616 | 324,011 | 343,565 | 659,614 |
| Deferred income tax expense (benefit) | NaN | 278,706 | NaN | NaN |
| Share-based payment arrangement, noncash expense | 184,286 | 123,523 | 123,522 | 243,017 |
| Increase (decrease) in accrued liabilities | NaN | 34,377 | NaN | NaN |
| Bad debts | 130,082 | -228,279 | 30,667 | -100,091 |
| Inventory reserve | 37,852 | -117,233 | 53,653 | 40,203 |
| The amount of deferred asset allowance | NaN | 0 | 0 | NaN |
| Gain on sale of property and equipment | 388 | 8,974 | -27 | 18,943 |
| Represents the amount of increase in refund liability | -56 | 65,140 | NaN | NaN |
| Represents the amount of recognition of right to recover asset | NaN | -15,671 | NaN | NaN |
| Income taxes payable (increasedecreaseinaccruedincometaxespayable) | NaN | NaN | 186,252 | 772,741 |
| Impairment charge | NaN | 234,224 | NaN | NaN |
| Accounts receivable | -1,512,281 | -3,115,874 | 2,559,485 | 1,753,961 |
| Represent the deferred asset | NaN | 0 | 0 | NaN |
| Inventory | -4,504,599 | 3,481,437 | 4,440,981 | -5,052,510 |
| Payments in advance | 46,080 | 195,641 | -75,834 | 206,557 |
| Prepaid expenses and other current assets | 757,734 | -313,448 | 527,844 | 416,686 |
| Income tax receivable | -619,891 | 239,025 | 0 | -31,330 |
| Increase (decrease) in long-term receivables, current | 0 | 0 | 0 | -56,391 |
| Deposits | -279 | 548 | 415 | 6,904 |
| Accounts payable and accrued expenses (increasedecreaseinaccountspayableandaccruedliabilities) | -3,944,289 | 644,222 | 3,508,436 | -2,498,082 |
| Increase (decrease) in other current liabilities | 24,443 | 8,370 | NaN | NaN |
| Net cash provided by operating activities | 4,550,476 | 360,902 | -2,667,513 | 4,114,440 |
| Capital expenditures | 166,885 | 310,082 | 422,853 | 349,011 |
| Proceeds from sale of property, plant, and equipment | 743 | 8,987 | 666 | 19,250 |
| Net cash used in investing activities | -166,142 | -301,095 | -422,187 | -329,761 |
| Repayment of notes payable to bank | 1,804 | 5,343 | 5,239 | 18,140 |
| Proceeds from (repayments of) short-term debt | NaN | 66,206 | NaN | NaN |
| Repayments of short-term loan, net | -468,984 | NaN | 179,594 | 548,464 |
| Payments for repurchase of equity | 68,940 | 118,372 | 136,686 | NaN |
| Net cash used in financing activities | -329,818 | 670,549 | -321,519 | -566,604 |
| Effect of exchange rate on cash, cash equivalents, restricted cash, and restricted cash equivalents, including disposal group and discontinued operations | -96,787 | 111,228 | 76,494 | 140,013 |
| Cash, cash equivalents, restricted cash, and restricted cash equivalents, period increase (decrease), including exchange rate effect | 3,957,729 | 841,584 | -3,334,725 | 3,358,088 |
| Cash, cash equivalents and restricted cash - end of period | 13,233,047 | 12,368,100 | 12,368,100 | NaN |
| Cash, cash equivalents and restricted cash - end of period | 17,190,776 | 13,233,047 | 12,391,463 | NaN |
Leatt Corp (LEAT)
Leatt Corp (LEAT)