Leatt (LEAT) Cost of Revenue (2018 - 2026)
Leatt (LEAT) posted quarterly Cost of Revenue of $10.9 million for Q1 2026, up 26.44% year-over-year from $8.6 million in Q1 2025, and up 25.32% quarter-over-quarter from $8.7 million in Q4 2025.
Leatt (LEAT) Cost of Revenue (2018 - 2026) Analysis & Trends
Leatt (LEAT) has reported Cost of Revenue for 9 consecutive years, with $10.9 million the latest figure, recorded in Q1 2026.
- In Q1 2026, Cost of Revenue rose 26.44% year-over-year to $10.9 million; the TTM figure through Mar 2026 stood at $37.0 million (up 30.39% YoY), while the FY2025 annual figure was $34.7 million, up 31.81% from the prior year.
- Cost of Revenue grew to $10.9 million in Q1 2026 per LEAT's latest filing, from $8.7 million in the prior quarter.
- Across five years, Cost of Revenue topped out at $14.6 million in Q1 2022 and bottomed at $6.2 million in Q2 2024.
- Historically, Cost of Revenue has averaged $8.5 million across 5 years, with a median of $7.3 million in 2023.
- Annual changes were most pronounced in 2022 — Cost of Revenue jumped 113.32% — and 2023, when it plunged 49.96%.
- Leatt's Cost of Revenue stood at $7.2 million in 2022, then fell by 13.29% to $6.2 million in 2023, then climbed by 5.67% to $6.6 million in 2024, then soared by 32.52% to $8.7 million in 2025, then rose by 25.32% to $10.9 million in 2026.
- Business Quant data shows LEAT's Cost of Revenue at $10.9 million in Q1 2026, $8.7 million in Q4 2025, and $8.0 million in Q3 2025.
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Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Cost of Rev (Qtr) |
|---|---|---|---|---|---|
| 1 | Amer Sports | 18.70 Bn | 18.03 Bn | 1.17 Bn | 780.10 Mn |
| 2 | Hasbro | 13.64 Bn | 12.29 Bn | 867.20 Mn | 272.40 Mn |
| 3 | Life Time Group Holdings | 9.90 Bn | 9.67 Bn | 412.26 Mn | 453.73 Mn |
| 4 | Acushnet Holdings | 5.26 Bn | 5.19 Bn | 445.83 Mn | 374.12 Mn |
| 5 | Mattel | 4.25 Bn | 3.73 Bn | 542.12 Mn | 583.21 Mn |
| 6 | Planet Fitness | 3.69 Bn | 3.29 Bn | 300.73 Mn | 64.50 Mn |
| 7 | YETI Holdings | 3.41 Bn | 3.35 Bn | 322.52 Mn | 161.34 Mn |
| 8 | Callaway Golf | 2.95 Bn | 2.67 Bn | 306.70 Mn | 305.50 Mn |
| 9 | Onespaworld Holdings | 2.73 Bn | 2.69 Bn | 84.35 Mn | 176.90 Mn |
| 10 | Leatt | 82.60 Mn | 64.34 Mn | 8.57 Mn | 10.93 Mn |
Historic Data
Download Data| Date | Value |
|---|---|
| Mar 31, 2026 | 10.93 Mn |
| Mar 31, 2026 | 10.93 Mn |
| Dec 31, 2025 | 8.72 Mn |
| Dec 31, 2025 | 8.72 Mn |
| Sep 30, 2025 | 8.03 Mn |
| Sep 30, 2025 | 8.03 Mn |
| Jun 30, 2025 | 9.29 Mn |
| Jun 30, 2025 | 9.29 Mn |
| Mar 31, 2025 | 8.65 Mn |
| Mar 31, 2025 | 8.65 Mn |
| Dec 31, 2024 | 6.58 Mn |
| Dec 31, 2024 | 6.58 Mn |
| Sep 30, 2024 | 6.97 Mn |
| Sep 30, 2024 | 6.97 Mn |
| Jun 30, 2024 | 6.16 Mn |
| Jun 30, 2024 | 6.16 Mn |
| Mar 31, 2024 | 6.61 Mn |
| Mar 31, 2024 | 6.61 Mn |
| Dec 31, 2023 | 6.23 Mn |
| Dec 31, 2023 | 6.23 Mn |