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LeattLEAT 72 Cash-to-Debt is 47.17 as of Jun. 2026, which is 785% above its 10-year median of 5.33. GuruFocus rates LEAT with a GF Score™ of 72/100 and a GF Value™ of $11.62 (Fairly Valued). The stock has 2 warning signs investors should review. Among 828 Travel & Leisure companies, Leatt ranks better than 88.53% on this metric.
Cash to Debt Ratio measures the financial strength of a company. It is calculated as a company's cash, cash equivalents, and marketable securities divide by its debt. Leatt's cash to debt ratio for the quarter that ended in Jun. 2026 was 47.17.
If Cash to Debt ratio is greater than 1, the company can pay off its debt using the cash in hand. Here we can see, Leattcould pay off its debt using the cash in hand for the quarter that ended in Jun. 2026.
The historical rank and industry rank for Leatt's Cash-to-Debt or its related term are showing as below:
LEAT'
s Cash-to-Debt Range Over the Past 10 Years
Min: 1.16 Med: 5.33 Max: 47.17
Current: 47.17
During the past 13 years, Leatt's highest Cash to Debt Ratio was 47.17. The lowest was 1.16. And the median was 5.33.
LEAT's Cash-to-Debt is ranked better than 88.53% of 828
companies
in the Travel & Leisure industry
Industry Median: 0.585
vs LEAT: 47.17
If Cash to Debt ratio is greater than 1, the company can pay off its debt using the cash in hand. If it is smaller than 1, it means the company has more debt than the cash in hands. In this case, it is important to look the the company's Interest Coverage. Ben Graham requires that a company must have an Interest Coverage of at least 5.
Leatt Cash-to-Debt Related Terms
Leatt Cash-to-Debt Historical Data
* Premium members only.
The historical data trend for Leatt's Cash-to-Debt can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Note: An indication of "No Debt" does not necessarily mean that the company has no debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.
For the Leisure subindustry, Leatt's Cash-to-Debt, along with its competitors' market caps and Cash-to-Debt data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Leatt Cash-to-Debt vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Leatt's Cash-to-Debt distribution charts can be found below:
* The bar in red indicates where Leatt's Cash-to-Debt falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Leatt (LEAT) has a Cash-to-Debt of 47.17 as of Jun. 2026. This is 785% above median its historical median of 5.33. Over the past decade, Leatt's Cash-to-Debt has ranged from 1.16 to 47.17. According to the industry distribution chart, Leatt ranks #95 out of 828 companies in the Travel & Leisure industry, placing it in the top 11.5%.
Is Leatt's Cash-to-Debt too high?
Leatt's current Cash-to-Debt of 47.17 is 785% above median its 10-year median of 5.33. Over the past 10 years, this metric has ranged from a low of 1.16 to a high of 47.17. The Travel & Leisure industry median Cash-to-Debt is 0.59. Leatt's value of 47.17 is 7963.2% above this industry median. Based on the distribution chart, Leatt ranks #95 out of 828 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Leatt has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Leatt's Cash-to-Debt compare to PUSA and NOMA?
According to the Travel & Leisure industry distribution chart, Leatt ranks #95 out of 828 companies for Cash-to-Debt. This places Leatt in the top 12% of its industry — outperforming the majority of peers. The industry median Cash-to-Debt is 0.59. Leatt's value of 47.17 is 7963.2% above this benchmark. Historically, Leatt's own Cash-to-Debt has ranged from 1.16 to 47.17 over the past decade. While the company's 10-year median is 5.33 vs. the industry median of 0.59, Leatt has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash-to-Debt for a Travel & Leisure company?
The median Cash-to-Debt among Travel & Leisure companies is 0.59, based on 828 companies in the industry. Companies in the top quartile (top 25%) have a Cash-to-Debt significantly above this median, while those in the bottom quartile fall well below. However, Cash-to-Debt should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Leatt's current Cash-to-Debt of 47.17 is 7963.2% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash-to-Debt mean?
A high Cash-to-Debt can signal that a stock is expensive relative to its fundamentals. For the Travel & Leisure industry, the median Cash-to-Debt is 0.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leatt's current Cash-to-Debt is 47.17, which is 785% above median its own 10-year median of 5.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leatt stock overvalued right now?
Based on GuruFocus' analysis, Leatt (LEAT) is currently considered Fairly Valued. The stock's GF Value™ is $11.62, compared to a current price of $12.46 — trading 7.3% above its estimated fair value. The current Cash-to-Debt is 47.17, which is 785% above median its 10-year median of 5.33 and 7963.2% above the Travel & Leisure industry median of 0.59. Leatt's overall GF Score™ is 72/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash-to-Debt calculated?
Cash-to-Debt is calculated from a company's financial statements. For Leatt (LEAT), the current Cash-to-Debt is 47.17 as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Leatt (LEAT) Overvalued in 2026?
Based on GuruFocus' analysis, Leatt stock appears to be overvalued.
The current stock price of $12.46 is trading 7.3% above its estimated GF Value™ of $11.62.
GuruFocus considers Leatt to be Fairly Valued.
Key valuation signals for LEAT:
Cash-to-Debt: 47.17 (785% above median its 10-year median of 5.33)
GF Value™: $11.62 vs. price of $12.46 (7.3% above fair value)
Industry Position: 7963.2% above the Travel & Leisure median (#95 of 828)
No single metric tells the full story. See the LEAT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Leatt Corp designs, develops, markets, and distributes personal protective equipment for participants in all forms of motorsports and leisure activities, including riders of motorcycles, bicycles, snowmobiles, and ATVs, as well as racing car drivers. The company operates through the Leatt-Brace brand, which offers a patented injection molded neck protection system designed to prevent potentially devastating injuries to the cervical spine and neck. Geographically, all the operations function throughout the U.S.
72GF Score
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