3.22.0.1 html 160 390 1 false 53 0 false 4 false false R1.htm 0001 - Document - Document and Entity Information Sheet http://www.leatt-corp.com/role/DocumentAndEntityInformation Document and Entity Information Cover 1 false false R2.htm 0002 - Statement - CONSOLIDATED BALANCE SHEETS Sheet http://www.leatt-corp.com/role/BalanceSheet CONSOLIDATED BALANCE SHEETS Statements 2 false false R3.htm 0003 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical) Sheet http://www.leatt-corp.com/role/BalanceSheetParenthetical CONSOLIDATED BALANCE SHEETS (Parenthetical) Statements 3 false false R4.htm 0004 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME Sheet http://www.leatt-corp.com/role/IncomeStatement CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME Statements 4 false false R5.htm 0005 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Parenthetical) Sheet http://www.leatt-corp.com/role/IncomeStatementParenthetical CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Parenthetical) Statements 5 false false R6.htm 0006 - Statement - CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY Sheet http://www.leatt-corp.com/role/CONSOLIDATEDSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITY CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY Statements 6 false false R7.htm 0007 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS Sheet http://www.leatt-corp.com/role/CashFlows CONSOLIDATED STATEMENTS OF CASH FLOWS Statements 7 false false R8.htm 0008 - Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsOrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS Notes 8 false false R9.htm 0009 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Notes 9 false false R10.htm 0010 - Disclosure - INVENTORY Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsInventoryDisclosureTextBlock INVENTORY Notes 10 false false R11.htm 0011 - Disclosure - PROPERTY AND EQUIPMENT Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsPropertyPlantAndEquipmentDisclosureTextBlock PROPERTY AND EQUIPMENT Notes 11 false false R12.htm 0012 - Disclosure - LEASES Sheet http://www.leatt-corp.com/role/LEASES LEASES Notes 12 false false R13.htm 0013 - Disclosure - PAYMENTS IN ADVANCE Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsPaymentsInAdvanceTextBlock PAYMENTS IN ADVANCE Notes 13 false false R14.htm 0014 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS Sheet http://www.leatt-corp.com/role/PREPAIDEXPENSESANDOTHERCURRENTASSETS PREPAID EXPENSES AND OTHER CURRENT ASSETS Notes 14 false false R15.htm 0015 - Disclosure - REVOLVING LINE OF CREDIT FACILITY Sheet http://www.leatt-corp.com/role/RevolvingLineOfCreditFacility REVOLVING LINE OF CREDIT FACILITY Notes 15 false false R16.htm 0016 - Disclosure - PAYCHECK PROTECTION PROGRAM LOAN Sheet http://www.leatt-corp.com/role/PaycheckProtectionProgramLoan PAYCHECK PROTECTION PROGRAM LOAN Notes 16 false false R17.htm 0017 - Disclosure - NOTE PAYABLE Sheet http://www.leatt-corp.com/role/NOTEPAYABLE NOTE PAYABLE Notes 17 false false R18.htm 0018 - Disclosure - DEFERRED COMPENSATION Sheet http://www.leatt-corp.com/role/DeferredCompensation DEFERRED COMPENSATION Notes 18 false false R19.htm 0019 - Disclosure - STOCKHOLDERS' EQUITY Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsStockholdersEquityNoteDisclosureTextBlock STOCKHOLDERS' EQUITY Notes 19 false false R20.htm 0020 - Disclosure - INCOME TAXES Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock INCOME TAXES Notes 20 false false R21.htm 0021 - Disclosure - RELATED PARTY TRANSACTIONS Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock RELATED PARTY TRANSACTIONS Notes 21 false false R22.htm 0022 - Disclosure - RETIREMENT PLANS Sheet http://www.leatt-corp.com/role/RETIREMENTPLANS RETIREMENT PLANS Notes 22 false false R23.htm 0023 - Disclosure - COMMITMENTS AND CONTINGENCIES Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock COMMITMENTS AND CONTINGENCIES Notes 23 false false R24.htm 0024 - Disclosure - RISKS AND UNCERTAINTIES Sheet http://www.leatt-corp.com/role/RisksAndUncertainties RISKS AND UNCERTAINTIES Notes 24 false false R25.htm 0025 - Disclosure - SUBSEQUENT EVENTS Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsSubsequentEventsTextBlock SUBSEQUENT EVENTS Notes 25 false false R26.htm 0026 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://www.leatt-corp.com/role/SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Policies 26 false false R27.htm 0027 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) Sheet http://www.leatt-corp.com/role/SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) Tables http://www.leatt-corp.com/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock 27 false false R28.htm 0028 - Disclosure - PROPERTY AND EQUIPMENT (Tables) Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsPropertyPlantAndEquipmentDisclosureTextBlockTables PROPERTY AND EQUIPMENT (Tables) Tables http://www.leatt-corp.com/role/NotesToFinancialStatementsPropertyPlantAndEquipmentDisclosureTextBlock 28 false false R29.htm 0029 - Disclosure - LEASES (Tables) Sheet http://www.leatt-corp.com/role/LEASESTables LEASES (Tables) Tables http://www.leatt-corp.com/role/LEASES 29 false false R30.htm 0030 - Disclosure - NOTE PAYABLE (Tables) Sheet http://www.leatt-corp.com/role/NOTEPAYABLETables NOTE PAYABLE (Tables) Tables http://www.leatt-corp.com/role/NOTEPAYABLE 30 false false R31.htm 0031 - Disclosure - STOCKHOLDERS EQUITY (Tables) Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsStockholdersEquityNoteDisclosureTextBlockTables STOCKHOLDERS EQUITY (Tables) Tables 31 false false R32.htm 0032 - Disclosure - INCOME TAXES (Tables) Sheet http://www.leatt-corp.com/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlockTables INCOME TAXES (Tables) Tables http://www.leatt-corp.com/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock 32 false false R33.htm 0033 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) Sheet http://www.leatt-corp.com/role/DisclosureSignificantAccountingPoliciesTextBlockDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) Details http://www.leatt-corp.com/role/SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables 33 false false R34.htm 0034 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of disaggregation of revenue (Details) Sheet http://www.leatt-corp.com/role/SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESScheduleOfDisaggregationOfRevenueByTheSourceOfRevenueDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of disaggregation of revenue (Details) Details 34 false false R35.htm 0035 - Disclosure - INVENTORY (Narrative) (Details) Sheet http://www.leatt-corp.com/role/DisclosureInventoryDisclosureTextBlockDetails INVENTORY (Narrative) (Details) Details http://www.leatt-corp.com/role/NotesToFinancialStatementsInventoryDisclosureTextBlock 35 false false R36.htm 0036 - Disclosure - PROPERTY AND EQUIPMENT - Schedule of property, plant and equipment (Details) Sheet http://www.leatt-corp.com/role/PROPERTYANDEQUIPMENTScheduleOfPropertyPlantAndEquipmentDetails PROPERTY AND EQUIPMENT - Schedule of property, plant and equipment (Details) Details 36 false false R37.htm 0037 - Disclosure - LEASES (Narrative) (Details) Sheet http://www.leatt-corp.com/role/LEASESNarrativeDetails LEASES (Narrative) (Details) Details http://www.leatt-corp.com/role/LEASESTables 37 false false R38.htm 0038 - Disclosure - LEASES - Schedule of operating right-of-use assets and lease liabilities (Details) Sheet http://www.leatt-corp.com/role/LEASESScheduleOfOperatingRightofUseAssetsAndLeaseLiabilitiesDetails LEASES - Schedule of operating right-of-use assets and lease liabilities (Details) Details 38 false false R39.htm 0039 - Disclosure - LEASES - Schedule of remaining lease term and incremental borrowing rates (Details) Sheet http://www.leatt-corp.com/role/LEASESScheduleOfRemainingLeaseTermAndIncrementalBorrowingRatesDetails LEASES - Schedule of remaining lease term and incremental borrowing rates (Details) Details 39 false false R40.htm 0040 - Disclosure - LEASES - Schedule of maturities of lease liabilities (Details) Sheet http://www.leatt-corp.com/role/LEASESScheduleOfMaturitiesOfLeaseLiabilitiesDetails LEASES - Schedule of maturities of lease liabilities (Details) Details 40 false false R41.htm 0041 - Disclosure - LEASES - Schedule of supplemental cash flow information (Details) Sheet http://www.leatt-corp.com/role/LEASESScheduleOfSupplementalCashFlowInformationDetails LEASES - Schedule of supplemental cash flow information (Details) Details 41 false false R42.htm 0042 - Disclosure - PAYMENTS IN ADVANCE (Narrative) (Details) Sheet http://www.leatt-corp.com/role/DisclosurePaymentsInAdvanceTextBlockDetails PAYMENTS IN ADVANCE (Narrative) (Details) Details http://www.leatt-corp.com/role/NotesToFinancialStatementsPaymentsInAdvanceTextBlock 42 false false R43.htm 0043 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Narrative) (Details) Sheet http://www.leatt-corp.com/role/PREPAIDEXPENSESANDOTHERCURRENTASSETSDetails PREPAID EXPENSES AND OTHER CURRENT ASSETS (Narrative) (Details) Details http://www.leatt-corp.com/role/PREPAIDEXPENSESANDOTHERCURRENTASSETS 43 false false R44.htm 0044 - Disclosure - REVOLVING LINE OF CREDIT FACILITY (Narrative) (Details) Sheet http://www.leatt-corp.com/role/RevolvingLineOfCreditFacilityNarrativeDetails REVOLVING LINE OF CREDIT FACILITY (Narrative) (Details) Details http://www.leatt-corp.com/role/RevolvingLineOfCreditFacility 44 false false R45.htm 0045 - Disclosure - PAYCHECK PROTECTION PROGRAM LOAN (Narrative) (Details) Sheet http://www.leatt-corp.com/role/PaycheckProtectionProgramLoanNarrativeDetails PAYCHECK PROTECTION PROGRAM LOAN (Narrative) (Details) Details http://www.leatt-corp.com/role/PaycheckProtectionProgramLoan 45 false false R46.htm 0046 - Disclosure - NOTE PAYABLE (Narrative) (Details) Sheet http://www.leatt-corp.com/role/NOTEPAYABLEDetailTextuals NOTE PAYABLE (Narrative) (Details) Details http://www.leatt-corp.com/role/NOTEPAYABLETables 46 false false R47.htm 0047 - Disclosure - NOTE PAYABLE - Schedule of note payable (Details) Sheet http://www.leatt-corp.com/role/NOTEPAYABLEDetails NOTE PAYABLE - Schedule of note payable (Details) Details 47 false false R48.htm 0048 - Disclosure - NOTE PAYABLE - Schedule of principal maturities of note payable (Details) Sheet http://www.leatt-corp.com/role/NOTEPAYABLEDetails1 NOTE PAYABLE - Schedule of principal maturities of note payable (Details) Details 48 false false R49.htm 0049 - Disclosure - DEFERRED COMPENSATION (Narrative) (Details) Sheet http://www.leatt-corp.com/role/DeferredCompensationNarrativeDetails DEFERRED COMPENSATION (Narrative) (Details) Details http://www.leatt-corp.com/role/DeferredCompensation 49 false false R50.htm 0050 - Disclosure - STOCKHOLDERS EQUITY (Narrative) (Details) Sheet http://www.leatt-corp.com/role/DisclosureStockholdersEquityNoteDisclosureTextBlockDetails STOCKHOLDERS EQUITY (Narrative) (Details) Details http://www.leatt-corp.com/role/NotesToFinancialStatementsStockholdersEquityNoteDisclosureTextBlockTables 50 false false R51.htm 0051 - Disclosure - STOCKHOLDERS' EQUITY - Schedule of share-based payment award, stock options, valuation assumptions (Details) Sheet http://www.leatt-corp.com/role/STOCKHOLDERSEQUITYScheduleOfSharebasedPaymentAwardStockOptionsValuationAssumptionsDetails STOCKHOLDERS' EQUITY - Schedule of share-based payment award, stock options, valuation assumptions (Details) Details 51 false false R52.htm 0052 - Disclosure - STOCKHOLDERS' EQUITY - Schedule of share-based payment arrangement, option, activity (Details) Sheet http://www.leatt-corp.com/role/STOCKHOLDERSEQUITYScheduleOfSharebasedCompensationStockOptionsActivityDetails STOCKHOLDERS' EQUITY - Schedule of share-based payment arrangement, option, activity (Details) Details 52 false false R53.htm 0053 - Disclosure - INCOME TAXES (Narrative) (Details) Sheet http://www.leatt-corp.com/role/DisclosureIncomeTaxDisclosureTextBlockDetails INCOME TAXES (Narrative) (Details) Details http://www.leatt-corp.com/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlockTables 53 false false R54.htm 0054 - Disclosure - INCOME TAXES - Schedule of components of income tax expense (benefit) (Details) Sheet http://www.leatt-corp.com/role/INCOMETAXESScheduleOfComponentsOfIncomeTaxExpenseBenefitDetails INCOME TAXES - Schedule of components of income tax expense (benefit) (Details) Details 54 false false R55.htm 0055 - Disclosure - INCOME TAXES - Schedule of effective income tax rate reconciliation (Details) Sheet http://www.leatt-corp.com/role/INCOMETAXESScheduleOfEffectiveIncomeTaxRateReconciliationDetails INCOME TAXES - Schedule of effective income tax rate reconciliation (Details) Details 55 false false R56.htm 0056 - Disclosure - INCOME TAXES - Schedule of deferred tax assets and liabilities (Details) Sheet http://www.leatt-corp.com/role/INCOMETAXESScheduleOfDeferredTaxAssetsAndLiabilitiesDetails INCOME TAXES - Schedule of deferred tax assets and liabilities (Details) Details 56 false false R57.htm 0057 - Disclosure - RELATED PARTY TRANSACTIONS (Narrative) (Details) Sheet http://www.leatt-corp.com/role/DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails RELATED PARTY TRANSACTIONS (Narrative) (Details) Details http://www.leatt-corp.com/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock 57 false false R58.htm 0058 - Disclosure - RETIREMENT PLANS (Narrative) (Details) Sheet http://www.leatt-corp.com/role/RETIREMENTPLANSNarrativeDetails RETIREMENT PLANS (Narrative) (Details) Details http://www.leatt-corp.com/role/RETIREMENTPLANS 58 false false R59.htm 0059 - Disclosure - SUBSEQUENT EVENTS (Narrative) (Details) Sheet http://www.leatt-corp.com/role/SUBSEQUENTEVENTSNarrativeDetails SUBSEQUENT EVENTS (Narrative) (Details) Details http://www.leatt-corp.com/role/NotesToFinancialStatementsSubsequentEventsTextBlock 59 false false All Reports Book All Reports form10k.htm exhibit10-12.htm exhibit10-13.htm exhibit10-14.htm exhibit10-2.htm exhibit10-3.htm exhibit10-4.htm exhibit10-8.htm exhibit21.htm exhibit31-1.htm exhibit31-2.htm exhibit32-1.htm exhibit32-2.htm exhibit4-21.htm exhibit4-22.htm exhibit4-23.htm exhibit4-24.htm exhibit4-25.htm leat-20211231.xsd leat-20211231_cal.xml leat-20211231_def.xml leat-20211231_lab.xml leat-20211231_pre.xml form10kxz001.jpg form10kxz002.jpg form10kxz003.jpg http://fasb.org/us-gaap/2021-01-31 http://xbrl.sec.gov/dei/2021q4 true true