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Leatt Corporation (LEAT)
OTHER OTC:LEAT
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LEAT
Leatt
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Leatt (LEAT) Ratios

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Leatt Ratios

LEAT's free cash flow for Q2 2026 was $0.45. For the 2026 fiscal year, LEAT's free cash flow was decreased by $ and operating cash flow was $0.07. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 7.37 4.87 5.20 6.27 4.25
Quick Ratio
 5.22 2.61 2.93 3.25 2.22
Cash Ratio
 3.00 1.33 1.56 1.68 0.63
Solvency Ratio
 0.80 0.47 -0.12 0.27 0.90
Operating Cash Flow Ratio
 1.41 0.18 0.35 0.99 0.28
Short-Term Operating Cash Flow Coverage
 40.55 2.25 3.66 5.33 2.71
Net Current Asset Value
$ 41.18M$ 37.79M$ 32.94M$ 34.98M$ 35.46M
Leverage Ratios
Debt-to-Assets Ratio
 <0.01 0.02 0.03 0.04 0.05
Debt-to-Equity Ratio
 <0.01 0.03 0.03 0.05 0.06
Debt-to-Capital Ratio
 <0.01 0.03 0.03 0.05 0.06
Long-Term Debt-to-Capital Ratio
 0.00 0.00 <0.01 <0.01 <0.01
Financial Leverage Ratio
 1.14 1.23 1.21 1.18 1.31
Debt Service Coverage Ratio
 20.56 5.05 -1.74 1.56 10.02
Interest Coverage Ratio
 0.00 0.00 0.00 36.24 960.66
Debt to Market Cap
 <0.01 0.01 0.02 0.02 0.01
Interest Debt Per Share
 0.07 0.18 0.21 0.36 0.41
Net Debt to EBITDA
 -3.20 -2.28 6.05 -3.57 -0.32
Profitability Margins
Gross Profit Margin
40.71%43.97%40.23%41.93%40.78%
EBIT Margin
6.66%6.24%-6.94%2.98%17.67%
EBITDA Margin
8.95%8.38%-4.15%5.47%19.11%
Operating Profit Margin
6.51%6.24%-6.77%3.00%17.05%
Pretax Profit Margin
7.54%7.12%-6.14%2.92%17.03%
Net Profit Margin
5.56%5.27%-5.01%1.70%13.05%
Continuous Operations Profit Margin
5.56%5.27%-5.01%1.70%13.05%
Net Income Per EBT
73.70%74.08%81.55%58.23%76.60%
EBT Per EBIT
115.84%114.10%90.75%97.24%99.90%
Return on Assets (ROA)
7.13%6.27%-4.74%1.69%19.18%
Return on Equity (ROE)
8.52%7.73%-5.76%1.99%25.09%
Return on Capital Employed (ROCE)
9.55%9.14%-7.72%3.47%31.97%
Return on Invested Capital (ROIC)
6.98%6.59%-6.14%1.95%23.66%
Return on Tangible Assets
7.13%6.27%-4.74%1.69%19.18%
Earnings Yield
5.03%5.65%-5.07%1.40%9.01%
Efficiency Ratios
Receivables Turnover
 9.41 7.17 6.35 6.22 5.95
Payables Turnover
 6.63 4.04 3.81 5.27 7.52
Inventory Turnover
 2.82 1.57 1.46 1.35 1.98
Fixed Asset Turnover
 18.61 15.46 9.67 9.70 18.19
Asset Turnover
 1.28 1.19 0.95 0.99 1.47
Working Capital Turnover Ratio
 1.63 1.74 1.28 1.31 2.45
Cash Conversion Cycle
 113.11 192.99 211.21 260.75 197.00
Days of Sales Outstanding
 38.80 50.93 57.50 58.67 61.39
Days of Inventory Outstanding
 129.36 232.51 249.51 271.30 184.15
Days of Payables Outstanding
 55.05 90.45 95.80 69.21 48.54
Operating Cycle
 168.16 283.44 307.01 329.96 245.54
Cash Flow Ratios
Operating Cash Flow Per Share
 1.46 0.29 0.45 1.11 0.53
Free Cash Flow Per Share
 1.34 0.12 0.25 0.78 0.33
CapEx Per Share
 0.12 0.17 0.20 0.33 0.20
Free Cash Flow to Operating Cash Flow
 0.92 0.40 0.56 0.70 0.63
Dividend Paid and CapEx Coverage Ratio
 11.97 1.67 2.27 3.33 2.70
Capital Expenditure Coverage Ratio
 11.97 1.67 2.27 3.33 2.70
Operating Cash Flow Coverage Ratio
 22.13 1.58 2.12 3.13 1.30
Operating Cash Flow to Sales Ratio
 0.14 0.03 0.06 0.14 0.04
Free Cash Flow Yield
11.39%1.26%3.59%8.14%1.76%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 19.87 17.55 -20.00 71.25 11.10
Price-to-Sales (P/S) Ratio
 1.11 0.93 0.99 1.21 1.45
Price-to-Book (P/B) Ratio
 1.62 1.37 1.14 1.42 2.79
Price-to-Free Cash Flow (P/FCF) Ratio
 8.78 79.63 27.83 12.29 56.93
Price-to-Operating Cash Flow Ratio
 8.04 31.97 15.58 8.60 35.83
Price-to-Earnings Growth (PEG) Ratio
 0.22 -0.07 0.05 -0.77 -0.58
Price-to-Fair Value
 1.62 1.37 1.14 1.42 2.79
Enterprise Value Multiple
 9.15 8.86 -17.78 18.58 7.26
Enterprise Value
 54.26M 45.95M 32.46M 48.00M 105.87M
EV to EBITDA
 9.15 8.86 -17.78 18.58 7.26
EV to Sales
 0.82 0.74 0.74 1.02 1.39
EV to Free Cash Flow
 6.51 63.31 20.76 10.31 54.49
EV to Operating Cash Flow
 5.96 25.42 11.62 7.21 34.30
Tangible Book Value Per Share
 7.25 6.80 6.16 6.72 6.82
Shareholders’ Equity Per Share
 7.25 6.80 6.16 6.72 6.82
Tax and Other Ratios
Effective Tax Rate
 0.26 0.26 0.18 0.42 0.23
Revenue Per Share
 10.64 9.96 7.08 7.88 13.11
Net Income Per Share
 0.59 0.53 -0.35 0.13 1.71
Tax Burden
 0.74 0.74 0.82 0.58 0.77
Interest Burden
 1.13 1.14 0.88 0.98 0.96
Research & Development to Revenue
 0.04 0.04 0.06 0.05 0.03
SG&A to Revenue
 0.13 0.16 0.39 0.23 0.14
Stock-Based Compensation to Revenue
 >-0.01 <0.01 <0.01 <0.01 0.02
Income Quality
 -15.54 0.55 -1.27 8.29 0.31
Currency in USD