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LeattLEAT 72 Days Sales Outstanding is 37.04 as of Jun. 2026, which is 24% below its 10-year median of 48.92. 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 830 Travel & Leisure companies, Leatt ranks worse than 65.66% on this metric.
Leatt's average Accounts Receivable for the
three
months ended in Jun. 2026 was $6.65 Mil. Leatt's Revenue for the
three
months ended in Jun. 2026 was $16.39 Mil.
Hence, Leatt's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 37.04.
The historical rank and industry rank for Leatt's Days Sales Outstanding or its related term are showing as below:
LEAT'
s Days Sales Outstanding Range Over the Past 10 Years
Min: 32.26 Med: 48.92 Max: 76.53
Current: 44.36
During the past 13 years, Leatt's highest Days Sales Outstanding was 76.53. The lowest was 32.26. And the median was 48.92.
LEAT's Days Sales Outstanding is ranked worse than 65.66% of 830
companies
in the Travel & Leisure industry
Industry Median: 26.38
vs LEAT: 44.36
Leatt's Days Sales Outstanding
declined
from Jun. 2025 (41.31) to Jun. 2026 (37.04).
Leatt (OTCPK:LEAT) Days Sales Outstanding Explanation
For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.
Leatt Days Sales Outstanding Related Terms
Leatt Days Sales Outstanding Historical Data
* Premium members only.
The historical data trend for Leatt's Days Sales Outstanding 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.
LEAT vs PUSA, NOMA, GDHG: Days Sales Outstanding Comparison
For the Leisure subindustry, Leatt's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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 Days Sales Outstanding vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Leatt's Days Sales Outstanding distribution charts can be found below:
* The bar in red indicates where Leatt's Days Sales Outstanding falls into.
Days Sales Outstanding measures the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.
* 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 Days Sales Outstanding of 37.04 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Leatt and its competitors. This is 24% below median its historical median of 48.92. Over the past decade, Leatt's Days Sales Outstanding has ranged from 32.26 to 76.53. According to the industry distribution chart, Leatt ranks #545 out of 830 companies in the Travel & Leisure industry, placing it in the top 65.7%.
Is Leatt's Days Sales Outstanding too high?
Leatt's current Days Sales Outstanding of 37.04 is 24% below median its 10-year median of 48.92. Over the past 10 years, this metric has ranged from a low of 32.26 to a high of 76.53. The Travel & Leisure industry median Days Sales Outstanding is 26.38. Leatt's value of 37.04 is 40.4% above this industry median. Based on the distribution chart, Leatt ranks #545 out of 830 companies in the Travel & Leisure industry, which is below the industry midpoint. 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 Days Sales Outstanding compare to PUSA and NOMA?
According to the Travel & Leisure industry distribution chart, Leatt ranks #545 out of 830 companies for Days Sales Outstanding. This places Leatt in the lower half of its industry. The industry median Days Sales Outstanding is 26.38. Leatt's value of 37.04 is 40.4% above this benchmark. Historically, Leatt's own Days Sales Outstanding has ranged from 32.26 to 76.53 over the past decade. While the company's 10-year median is 48.92 vs. the industry median of 26.38, 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 Days Sales Outstanding for a Travel & Leisure company?
The median Days Sales Outstanding among Travel & Leisure companies is 26.38, based on 830 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Leatt's current Days Sales Outstanding of 37.04 is 40.4% 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 Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Leatt and its competitors. For the Travel & Leisure industry, the median Days Sales Outstanding is 26.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leatt's current Days Sales Outstanding is 37.04, which is 24% below median its own 10-year median of 48.92. 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 Days Sales Outstanding is 37.04, which is 24% below median its 10-year median of 48.92 and 40.4% above the Travel & Leisure industry median of 26.38. 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 Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Leatt (LEAT), the current Days Sales Outstanding is 37.04 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:
Days Sales Outstanding: 37.04 (24% below median its 10-year median of 48.92)
GF Value™: $11.62 vs. price of $12.46 (7.3% above fair value)
Industry Position: 40.4% above the Travel & Leisure median (#545 of 830)
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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Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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