Leatt Corporation designs, develops, markets and distributes personal protective equipment for participants in motor sports and leisure activities, including riders of motorcycles, bicycles, snowmobiles and ATVs. The Company sells its products worldwide through a global network of distributors and retailers. Leatt also acts as an original equipment manufacturer for personal protective equipment sold by other international brands. The Company's flagship products are based on the Leatt-Brace® system, a patented injection molded neck protection system designed to prevent potentially devastating injuries to the cervical spine and neck.

Leatt generates revenue through the sale of its products, including neck braces, helmets, body armor, boots, shoes, goggles, sunglasses, apparel, casual clothing, accessories and MTB components. The Company sells to customers worldwide through approximately 61 distributors and 6 e-commerce partners, who in turn sell to retailers. Two Eleven and Leatt SA directly distribute products to dealers and end consumers through digital channels in the United States and South Africa, respectively. Revenue is recognized at the time of shipment from the manufacturer's port under FOB, CFR or CIP shipping terms.

The company operates through the following segments:

• Neck Braces: This segment includes the Leatt-Brace® system and related products such as Neck Brace 6.5, Neck Brace 5.5, Neck Brace 5.5 Junior, Neck Brace 4.5, Neck Brace 3.5, Neck Brace 3.5 Junior, Neck Brace 1.5 Mini, SNX models for snowmobile riders, STX models for street commuters, Fusion body armor combining neck, chest, back, flank and shoulder protection, and Neck Brace Kart for go-kart riders. These products are CE certified as Personal Protective Equipment and designed for both powersports and bicycle markets. The Neck Brace Kart features a special Kart angle, bio foam lycra padding and fully adjustable front and rear tables.

• Helmets: This segment comprises off-road motorcycle helmets including Moto 9.5 Carbon, Moto 8.5, Moto 7.5, Moto 3.5, Moto 3.5 Junior and Moto 2.5 models; adventure helmets such as ADV 9.5 Carbon, ADV 8.5 and ADV 7.5; mountain bike helmets including Gravity 8.0, Gravity 6.0 Carbon, Gravity 5.0, Gravity 4.0, Gravity 2.0, Gravity 1.0 and Gravity 1.0 Junior; Enduro helmets such as Enduro 4.0, Enduro 3.0, Enduro 2.0 and Enduro 2.0 Junior; All-Mountain helmets including All-Mountain 4.0, All-Mountain 3.0, Trail 3.0, Trail 2.0, Trail 1.0, Trail 1.0 Universal Fit, 2.0 All-Mountain and 1.0 All-Mountain and 1.0 All-Mountain Junior; endurance helmets such as 4.0 Endurance and 3.0 Endurance; and Urban helmets including 2.0 Urban and 2.0 Junior Urban. All helmets meet CE certification and additional standards such as DOT FMVSS 218, ECE 22.06, ASTM F1952, AS/NZS 2063, ACU Gold, JIS T 8133, NBR 7471, NTA8776 and CCC approval depending on the market.

• Body Armor: This segment includes chest protectors, body vests, full body protectors, back protectors, elbow guards, knee guards, impact shorts and cooling vests. The Company offers shoulder braces and C-Frame knee braces, with models such as Moto C-Frame Pro Knee Brace Carbon, Moto C-Frame Hybrid Knee Brace Carbon, Moto X-Frame Knee Brace Carbon, Moto X-Frame Hybrid Knee Brace Carbon and Moto Z-Frame Knee Brace. Junior knee-brace models include Moto Z-Frame Knee Brace Junior and Moto C-Frame Knee Brace Junior. The FlexLock Boot range consists of Moto 5.5 FlexLock Boot and Moto 5.5 FlexLock Enduro Boot, while the 4.5 Boot range includes Moto 4.5 Boot, Moto 4.5 Enduro Boot and Moto 4.5 HydraDri® Boot. The 3.5 Boot range consists of Moto 3.5 Boot, Moto 3.5 HydraDri® Boot and Moto 3.5 Junior Boot. ADV-specific boots are ADV HydraDri® 8.5 Boot, ADV HydraDri® 7.5 Boot and ADV X-Flow 7.5 short. MTB shoes include various models with ClipGrip SPD channels, BOA® Fit System, RideGrip™ PRO Compound, ProClip 8.0 Endurance, ProClip 6.0 and HydraDri 5.0 ProClip.

• Goggles and Sunglasses: This segment features goggles such as Velocity 6.5, 5.5 and 4.5; Velocity 6.5 SNX, 5.5 SNX and 4.5 SNX; MTB 5.0, 4.0 and 4.0 X-Flow; Vizion 3.5, 2.5 and 2.5s; and MTB 2.0 goggles, all tested to EN1938 and MIL-DTL-43511D lens impact standards where applicable. Sunglass models include SpeedViz Pro and SpeedViz Lite, tested to EN ISO 12312, ANSI Z87.1 and AS/NZS 1067.1; and RideViz Pro, RideViz Lite, RideViz Pro S, RideViz Lite S, TheViz Andes, TheViz Sierra, TheViz Pyrenees and MadViz One, tested to EN ISO 12312, ANSI Z80.3 and AS/NZS 1067.1. Goggles and sunglasses undergo certification per applicable international eyewear standards.

• Apparel and Accessories: This segment includes gloves, mono suits, jackets, jerseys, pants, shorts, socks and gloves for off-road motorcycle and bicycle riders, with an ADV-specific range of pants and jackets for the Adventure market. Casual clothing, socks and caps are sold alongside sunglasses. Accessories include toolbelt bags, duffel bags, gear bags, helmet bags, backpacks, hats and hydration kits. MTB components launched in 2025 include pedals made from aluminium and CeraMag® ceramic-coated magnesium, handlebars combining 7050 aluminium bar with ReaFlex® grips, and spare parts for aftermarket support.

Leatt holds a strong position in the protective gear industry through innovation, quality and safety certifications, competing with larger firms such as Alpinestars S.p. A, Fox Head, Inc., Bell Sports, Inc., EVS Sports and Fox Racing. The Company's competitive strengths stem from its intellectual property portfolio, including licensed patents from Xceed Holdings, a diverse multi-cultural skilled management team, effective sale and distribution channels, outsourced manufacturing, research and development capabilities, industry accreditation and testing standards, and strong brand recognition built on product safety and innovation.

Leatt serves a global customer base of off-road motorcycle riders, bicycle riders, snowmobile users, ATV participants and adventure sports enthusiasts. The Company sells through distributors and retailers worldwide, with direct-to-consumer channels in the United States via Two Eleven and in South Africa via Leatt SA. Specific customer names are not disclosed in the filing, but the Company notes that no single customer accounts for more than 10% of consolidated revenues.