Companies ›Consumer Cyclicals ›LEAT.PK

LEAT.PK — OTC Recreational Products

Leat.Pk

$13,10

Open in Charts → Attach watcher ⌖

— —

USD

Set alert

Last 30 days

1D5D1M3M6MYTD1Y5YMax

Live price chart loads from the market-data widget.

Mcap

—

P/E

—

EV / Rev

—

Div yield

—

Op margin

6,5 %

ROE

7,7 %

Net margin

5,3 %

Debt / equity

0,02

Beta

—

52w range

—

Volume

—

Day range

—

Prev close

—

Open

—

Next earnings

2026-10-28

Ex-dividend

—

TR 1Y

—

About

LEAT.PK operates in the recreational products industry, manufacturing and distributing outdoor and leisure-related products, primarily generating revenue through the sale of its branded and private-label offerings.

Business. LEAT.PK operates in the recreational products industry, manufacturing and distributing outdoor and leisure-related products, primarily generating revenue through the sale of its branded and private-label offerings.

Classification99 %

SectorConsumer Discretionary

Industry groupRecreational Products

Generated · model-assisted

Sell-side consensus

—consensus pending

— buy— hold— sell

Avg 12m price target—

Upcoming events

EarningsQ3 2026 earnings (expected)2026-10-28 · estimated

See all catalysts →

At a glance

Score

—

not yet scored

Valuation

—

valuation pending

Analysts

—

not yet wired

Ownership

—

not yet wired

Profitability→

7,7 %

return on equity

Quality

—

not yet scored

What drives this business

The watch-list the newsroom runs for this company — derived from its sector path, sharpened layer by layer. Not investment advice.

— missing data

News & coverage

No recent newsroom coverage mentioning LEAT.

Sector rotation

Sector1D1Mvs mkt

Materials+2,3 %+6,6 %+1,7 %

Communication Services+2,2 %−5,5 %+1,6 %

Energy+0,6 %+3,3 %+0,0 %

Health Care+0,6 %−0,8 %+0,0 %

Information Technology+0,6 %+6,7 %+0,0 %

Consumer Discretionary · THIS SECTOR+0,4 %+7,6 %−0,2 %

Financials−0,3 %−2,8 %−0,9 %

Consumer Staples−0,4 %+2,5 %−1,0 %

Real Estate−0,7 %+10,9 %−1,3 %

Industrials−1,9 %−3,1 %−2,5 %

Utilities−1,9 %+28,2 %−2,5 %

Developing storylines

No tracked sagas currently linked to LEAT.PK. Browse all sagas →

Analysis

AI analysis

Generated · analysis pipeline · tier hybrid · as of 2026-08-04 ↑ At a glance

Opportunity

— missing data

Upcoming catalysts

Scheduled public events. Informational only — not investment advice.

Company
EarningsQ3 2026 earnings (expected)2026-10-28 · estimated
Macro
Rate decisionBank of England rate decision (press conf.)2026-08-06 · GB
Rate decisionReserve Bank of Australia rate decision (press conf.)2026-08-12 · AU
Rate decisionNorges Bank rate decision (press conf.)2026-08-20 · NO
Rate decisionSveriges Riksbank rate decision (press conf.)2026-09-03 · SE
Rate decisionBank of Canada rate decision (press conf.)2026-09-09 · CA
Rate decisionEuropean Central Bank rate decision (press conf.)2026-09-10 · EU
Macro & political
ElectionSE Swedish Election2026-09-14 · SE
ElectionUS U.S. Midterms2026-11-03 · US
ElectionFR French Legislative2027-06-01 · FR

Pre-earnings brief

— missing data

Signals & dispatch

peak dispatch · —

Composite-score breakdown

Synthesis

Business

Classification99 %

SectorConsumer Discretionary

Industry groupRecreational Products

AI synthesis

GENERATED

LEAT.PK maintains a strong liquidity position, with a current ratio of 4.87 and cash and equivalents amounting to $12.99 million, which is significantly higher than the typical liquidity requirements for its industry. The company's debt-to-equity ratio is 0.02, indicating a conservative capital structure with minimal reliance on debt financing.

In terms of profitability, LEAT.PK's return on equity (ROE) of 7.73% and return on assets (ROA) of 6.27% are in line with the industry's preferred metrics, suggesting efficient use of equity and assets to generate returns. The company's operating margin, calculated as operating income of $4.01 million on revenue of $61.91 million, reflects a healthy margin profile for a recreational products firm.

The company's revenue is primarily concentrated in a single business segment, with no disclosed geographic diversification. This concentration may expose the company to risks associated with market-specific downturns or regulatory changes in its primary operating region.

Looking ahead, LEAT.PK is projected to maintain a stable growth trajectory, with no significant revenue changes expected in the next fiscal year. The company's capital expenditure of -$1.08 million indicates a reduction in investment, which may signal a focus on cost optimization rather than expansion.

The risk assessment for LEAT.PK indicates low liquidity and dilution risks, with no immediate filing-based flags detected. The company's low debt levels and strong cash reserves further support its financial stability. However, the lack of geographic diversification and reliance on a single product segment could pose long-term risks if market conditions shift.

Recent filings and transcripts do not highlight any material events or strategic shifts for LEAT.PK. The company appears to be maintaining its current operational and financial strategies without significant new initiatives or challenges.

Key takeaways

LEAT.PK has a strong liquidity position with a current ratio of 4.87 and $12.99 million in cash and equivalents.
The company's ROE of 7.73% and ROA of 6.27% indicate efficient use of equity and assets.
Revenue is concentrated in a single business segment, with no disclosed geographic diversification.
LEAT.PK is projected to maintain a stable growth trajectory with no significant revenue changes expected.
The company has low liquidity and dilution risks, supported by low debt levels and strong cash reserves.

Bull / Bear case

analysis pipeline

— missing data

In focus — financials by report

Valuation

Market price

$13,10

Market cap

—

Enterprise valueⓘ

—

P/Eⓘ

—

Non-GAAP P/Eⓘ

—

EV / Revenueⓘ

—

EV / Op incomeⓘ

—

EV / OCFⓘ

—

P / Bⓘ

—

P / Tangible bookⓘ

—

Tangible book

$42.2M

Net cashⓘ

$12.2M

Current ratioⓘ

4.9

Debt / equityⓘ

0.0

ROAⓘ

6.3%

ROEⓘ

7.7%

Cash conversionⓘ

55.0%

CapEx / revenueⓘ

-1.8%

SBC / revenueⓘ

—

Dilution ratioⓘ

0.0%

Revenue by segment

Bicycle Helmets—

low · business_description · 2026-07-03

Motorcycle Helmets—

low · business_description · 2026-07-03

Neck Protection Systems—

low · business_description · 2026-07-03

Protective Goggles—

low · business_description · 2026-07-03

Business relationships

— missing data

Supply chain

— missing data

Peer comparison

Peer comparison8 peers · vs LEAT · multiples and returns

THO—

Thor Industries Inc

$77,51

4,1B USD

P/E

15,2x

— vs self

Div yield

2,6 %

— vs self

ROE

6,0 %

— vs self

BC—

Brunswick Corp

$79,39

5,2B USD

P/E

—

— vs self

Div yield

1,9 %

— vs self

ROE

-8,6 %

— vs self

POOL—

Pool Corp

$195,00

7,1B USD

P/E

16,6x

— vs self

Div yield

2,5 %

— vs self

ROE

34,3 %

— vs self

GOLF—

Acushnet Holdings Corp

$90,42

—

P/E

—

— vs self

Div yield

1,1 %

— vs self

ROE

24,1 %

— vs self

PTON—

Peloton Interactive Inc

$6,50

2,5B USD

P/E

102,2x

— vs self

Div yield

—

— vs self

ROE

-5,6 %

— vs self

ONEW—

Onewater Marine Inc

$12,48

—

P/E

—

— vs self

Div yield

—

— vs self

ROE

-42,5 %

— vs self

YETI—

YETI HOLDINGS, INC.

$45,22

3,4B USD

P/E

22,6x

— vs self

Div yield

—

— vs self

ROE

24,4 %

— vs self

MBUU—

Malibu Boats Inc

$27,92

519,4M USD

P/E

33,6x

— vs self

Div yield

—

— vs self

ROE

2,9 %

— vs self

Market position

Stress test

— missing data

Predictor forecast

Options

— missing data

Short squeeze

— missing data

Earnings-call key lines

— missing data

Estimate revisions

consensus EPS · 26-week trend

— missing data

Sell-side observations

— missing data

Themes

— missing data

ESG

— missing data

Risk factors

Dilution riskLow

Liquidity riskLow

Filing-based flags

No immediate filing-based liquidity or dilution flags were detected.

Benchmarks vs cohort

Op Margin6,5 %Above median

Net Margin5,3 %Above median

ROE7,7 %Above median

Capex / Rev-1,8 %Above median

D/E0,02Above P75

Cash Conv0,55Below median

Corporate actions / M&A

— missing data

FX exposure

— missing data

Comparable transactions

— missing data

Derivatives & instruments

— missing data

Actions

Set alert Open in charts

Ask Handelsavisen

— missing data

Data sources

Market data
Market data cache
Issuer disclosures
Public news
Earnings transcripts
Consensus estimates
ESG data

How metrics are computed

Dilution Ratio
(shares_outstanding_diluted - shares_outstanding_basic) / shares_outstanding_basic
Net Cash
cash_and_equivalents + short_term_investments - short_term_debt - long_term_debt
Capex To Revenue
capital_expenditure / revenue
Return On Equity
net_income / total_equity
Debt To Equity
(short_term_debt + long_term_debt) / total_equity
Cash Conversion Ratio
operating_cash_flow / net_income

Source documents

LEAT.PK Market data — financials · 2026-05-28

Ownership & reference

Insider activity

— missing data

Short positioning

259shares short

1days to cover

9fails-to-deliver

as of 2026-06-30 · short-interest report (free)

Geographic breakdown

— missing data

Listings · one canonical issuer all listings resolve to the canonical

LEAT.PKCanonical

OTC · USD

Intel & risk

peak dispatch · —

OSINT findings

Dilution riskLow

Liquidity riskLow

No immediate filing-based liquidity or dilution flags were detected.

Evidence & claims

From filings & derived data

Total liabilities (YoY) (2025-12-31 vs 2024-12-31): 19.3%Derived (calculated)
Net income (YoY) (2025-12-31 vs 2024-12-31): 248.0%Derived (calculated)
Operating cash flow (YoY) (2025-12-31 vs 2024-12-31): -35.3%Derived (calculated)
Operating income (YoY) (2025-12-31 vs 2024-12-31): 234.6%Derived (calculated)
Long-term debt (YoY) (2025-12-31 vs 2024-12-31): -94.1%Derived (calculated)
Total assets (YoY) (2025-12-31 vs 2024-12-31): 12.0%Derived (calculated)
Shareholders' equity (YoY) (2025-12-31 vs 2024-12-31): 10.4%Derived (calculated)
Net margin (FY 2025-12-31): 5.3%Derived (calculated)
Gross margin (FY 2025-12-31): 44.0%Derived (calculated)
Return on equity (FY 2025-12-31): 7.7%Derived (calculated)
Return on assets (FY 2025-12-31): 6.3%Derived (calculated)
Current ratio (FY 2025-12-31): 4.87xDerived (calculated)
Debt-to-equity (FY 2025-12-31): 0.23xDerived (calculated)
Revenue (YoY) (2025-12-31 vs 2024-12-31): 40.6%Derived (calculated)
Cash & equivalents (YoY) (2025-12-31 vs 2024-12-31): 5.0%Derived (calculated)
Cost of revenue (YoY) (2025-12-31 vs 2024-12-31): 31.8%Derived (calculated)
EPS (basic) (YoY) (2025-12-31 vs 2024-12-31): 251.4%Derived (calculated)
R&D expense (YoY) (2025-12-31 vs 2024-12-31): 7.1%Derived (calculated)
EPS (diluted) (YoY) (2025-12-31 vs 2024-12-31): 250.0%Derived (calculated)
Gross profit (YoY) (2025-12-31 vs 2024-12-31): 53.7%Derived (calculated)
Shareholders' equity (annual): USD 42.23MSEC XBRL filing
Cash & equivalents (annual): USD 12.99MSEC XBRL filing
Total operating expenses (annual): USD 23.59MSEC XBRL filing
Cost of revenue (annual): USD 34.69MSEC XBRL filing

Showing 24 of 60 surfaced claims.

Atomic claims from regulatory filings and derived calculations. Provenance shown as source kind only.

The Thread

Everything we know, in order

2026-10-28EVENTUpcomingQ3 2026 earnings (expected) estimated date

The entity's full life in the product — typed, chronological, joined across Newspaper, Platform and Data. Our memory, made visible.

Sources filings · IR · transcripts · market data · tier hybrid · as of 2026-08-04 Market data · Issuer disclosures · Public news · Earnings transcripts · Consensus estimates · ESG data Premium coverage

At a glance

What drives this business

News & coverage

Sector rotation

Developing storylines

Analysis

Opportunity

Upcoming catalysts

Pre-earnings brief

Signals & dispatch

Composite-score breakdown

Synthesis

Bull / Bear case

In focus — financials by report

Valuation

Revenue by segment

Market share

Business relationships

Supply chain

Peer comparison

Market position

Stress test

Predictor forecast

Options

Short squeeze

Earnings-call key lines

Estimate revisions

Sell-side observations

Themes

ESG

Risk factors

Benchmarks vs cohort

Corporate actions / M&A

FX exposure

Comparable transactions

Derivatives & instruments

Actions

Ask Handelsavisen

Ownership & reference

Insider activity

Short positioning

Geographic breakdown

Intel & risk

Evidence & claims

The Thread