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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 11/09/22 Leatt Corp. 10-Q 9/30/22 57:3.2M Newsfile Corp./FA |
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report -- form10q HTML 752K
2: EX-31.1 Certification -- §302 - SOA'02 -- exhibit31-1 HTML 22K
3: EX-31.2 Certification -- §302 - SOA'02 -- exhibit31-2 HTML 22K
4: EX-32.1 Certification -- §906 - SOA'02 -- exhibit32-1 HTML 17K
5: EX-32.2 Certification -- §906 - SOA'02 -- exhibit32-2 HTML 17K
11: R1 Document and Entity Information HTML 71K
12: R2 Consolidated Balance Sheets HTML 117K
13: R3 Consolidated Balance Sheets (Parenthetical) HTML 35K
14: R4 Consolidated Statements of Operations and HTML 129K
Comprehensive Income
15: R5 Consolidated Statements of Operations and HTML 20K
Comprehensive Income (Parenthetical)
16: R6 Consolidated Statements of Changes in HTML 52K
Stockholders' Equity
17: R7 Consolidated Statements of Cash Flows HTML 108K
18: R8 Basis of Presentation HTML 20K
19: R9 Inventory HTML 20K
20: R10 Operating Leases - Right-of-Use Assets and Lease HTML 42K
Liability Obligations
21: R11 Revolving line of Credit facility HTML 20K
22: R12 Short-term Loan HTML 20K
23: R13 Note Payable HTML 32K
24: R14 Revenue and Cost Recognition HTML 39K
25: R15 Income Taxes HTML 23K
26: R16 Net Income Per Share of Common Stock HTML 20K
27: R17 Common Stock HTML 21K
28: R18 Recent Accounting Pronouncements HTML 31K
29: R19 Litigation HTML 20K
30: R20 Risks and Uncertainties HTML 21K
31: R21 Subsequent Events HTML 20K
32: R22 Recent Accounting Pronouncements (Policies) HTML 23K
33: R23 Operating Leases - Right-of-Use Assets and Lease HTML 47K
Liability Obligations (Tables)
34: R24 Note Payable (Tables) HTML 29K
35: R25 Revenue and Cost Recognition (Tables) HTML 29K
36: R26 Inventory (Narrative) (Details) HTML 19K
37: R27 Operating Leases - Right-of-Use Assets and Lease HTML 19K
Liability Obligations (Narrative) (Details)
38: R28 Operating Leases - Right-of-Use Assets and Lease HTML 27K
Liability Obligations - Schedule of Right-of- Use
Assets and Lease Liability Obligations (Details)
39: R29 Operating Leases - Right-of-Use Assets and Lease HTML 22K
Liability Obligations - Schedule of Remaining
lease term and incremental borrowing rates of
Operating leases (Details)
40: R30 Operating Leases - Right-of-Use Assets and Lease HTML 36K
Liability Obligations - Schedule of Maturities of
lease liabilities (Details)
41: R31 Operating Leases - Right-of-Use Assets and Lease HTML 21K
Liability Obligations - Schedule of Supplemental
cash flow information of Operating Leases
(Details)
42: R32 Revolving line of Credit facility (Narrative) HTML 30K
(Details)
43: R33 Short-term Loan (Narrative) (Details) HTML 34K
44: R34 Note Payable (Narrative) (Details) HTML 26K
45: R35 Note Payable - Schedule of note payable (Details) HTML 24K
46: R36 Note Payable - Schedule of principal maturities of HTML 32K
note payable (Details)
47: R37 Revenue and Cost Recognition (Narrative) (Details) HTML 23K
48: R38 Revenue and Cost Recognition - Schedule of revenue HTML 41K
by major customers by reporting segments (Details)
49: R39 Net Income Per Share of Common Stock (Narrative) HTML 25K
(Details)
50: R40 Common Stock (Narrative) (Details) HTML 28K
51: R41 Risks and Uncertainties (Narrative) (Details) HTML 23K
52: R42 Subsequent Events (Narrative) (Details) HTML 27K
55: XML IDEA XML File -- Filing Summary XML 98K
53: XML XBRL Instance -- form10q_htm XML 435K
54: EXCEL IDEA Workbook of Financial Reports XLSX 71K
7: EX-101.CAL XBRL Calculations -- leat-20220930_cal XML 125K
8: EX-101.DEF XBRL Definitions -- leat-20220930_def XML 133K
9: EX-101.LAB XBRL Labels -- leat-20220930_lab XML 1.12M
10: EX-101.PRE XBRL Presentations -- leat-20220930_pre XML 433K
6: EX-101.SCH XBRL Schema -- leat-20220930 XSD 115K
56: JSON XBRL Instance as JSON Data -- MetaLinks 253± 359K
57: ZIP XBRL Zipped Folder -- 0001062993-22-021736-xbrl Zip 174K
| Leatt Corp.: Exhibit 31.2 - Filed by newsfilecorp.com |
Exhibit 31.2
CERTIFICATIONS
I, Sean Macdonald, certify that:
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I have reviewed this quarterly report on Form 10-Q of Leatt Corporation; |
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Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
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Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
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The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
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Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
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Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
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Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
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Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and |
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The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): |
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All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and |
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Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. |
Date: November 9, 2022
/s/ Sean Macdonald
Sean Macdonald
Chief Financial Officer
(Principal Financial and Accounting Officer)
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
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| Filed on: | 11/9/22 | 8-K | ||
| For Period end: | 9/30/22 | 8-K | ||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 11/06/23 Leatt Corp. 10-Q 9/30/23 57:3.3M Newsfile Corp./FA |