Latham Group, Inc. (SWIM) Financial Statements — Income, Balance Sheet, Cash Flow

Overview Financials Chart Business Summary Filings Ownership Valuation

Financial Statements — SWIM

Balance Sheet

(in millions USD)

Metric	Q2 2026	Q1 2026	Q3 2025	Q2 2025	Q1 2025	Q3 2024	Q2 2024	Q1 2024	Q3 2023	Q2 2023	Q1 2023	Q3 2022	Q2 2022	Q1 2022	Q3 2021	Q2 2021	Q1 2021
Cash & Equivalents	43.48	27.48	70.52	26.94	23.97	59.86	90.77	43.81	78.11	43.12	55.02	30.62	25.22	18.66	90.87	76.52	19.95
Accounts Receivable	95.23	89.21	81.11	88.55	83.76	66.13	65.87	73.94	72.41	81.80	102.37	102.99	104.70	139.02	75.31	77.24	92.96
Inventory	79.61	87.61	70.32	78.65	86.86	74.94	83.67	95.15	103.22	126.52	149.56	166.43	161.92	140.07	80.71	74.47	74.13
Total Current Assets	240.63	229.87	240.92	214.37	211.54	217.84	251.38	221.31	263.58	262.06	318.66	314.24	307.12	313.38	263.69	242.79	194.83
Property, Plant & Equipment	136.33	138.15	114.11	114.42	112.00	114.68	112.65	112.80	110.33	111.14	105.17	84.15	74.83	67.84	58.77	56.18	50.61
Goodwill	161.52	161.14	155.02	155.00	154.68	153.04	131.18	130.99	130.88	131.17	131.20	128.06	128.63	129.59	115.16	115.53	115.61
Intangible Assets	258.23	265.54	275.12	282.31	289.23	301.31	269.70	275.88	288.75	295.66	302.30	315.06	323.02	331.59	271.83	277.91	283.62
Total Non-current Assets*	619.75	626.53	603.51	607.77	613.04	635.57	578.64	587.30	601.91	609.08	611.00	606.27	602.10	601.47	470.05	475.90	480.32
Total Assets	860.37	856.41	844.42	822.14	824.59	853.41	830.03	808.61	865.49	871.14	929.65	920.50	909.22	914.85	733.75	718.69	675.15
Accounts Payable	37.99	29.87	--	--	28.04	--	--	--	--	--	48.84	41.07	53.83	55.85	39.92	40.65	39.98
Total Current Liabilities	111.53	122.27	99.22	89.87	83.03	89.38	78.14	70.88	86.94	87.84	106.28	115.92	124.47	124.04	114.66	111.89	113.70
Long-term Debt	279.81	311.23	281.07	281.49	306.91	282.75	282.36	282.78	301.62	312.04	360.46	313.30	313.72	324.14	234.20	237.35	405.96
Total Non-current Liabilities*	337.41	337.44	336.85	333.85	360.42	347.38	343.76	345.97	385.85	397.10	448.32	406.55	402.84	410.71	283.59	286.72	446.01
Total Liabilities	448.94	459.70	436.07	423.71	443.44	436.76	421.90	416.84	472.79	484.94	554.61	522.47	527.31	534.76	398.25	398.61	559.72
Retained Earnings	(59.47)	(72.23)	(56.68)	(64.80)	(80.78)	(45.64)	(51.54)	(64.82)	(57.07)	(63.22)	(68.94)	(35.53)	(47.41)	(51.71)	(42.60)	(31.30)	22.30
Total Stockholder Equity	411.43	396.70	408.36	398.43	381.14	416.65	408.13	391.77	392.70	386.20	375.05	398.04	381.91	380.10	335.50	320.08	115.43

* Derived from reported values

Income Statement

(in millions USD) (except per-share rows)

Metric	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021	Q3 2021
Total Revenue	197.47	117.32	99.95	161.90	172.64	111.42	87.27	150.50	160.12	110.63	90.87	160.78	177.13	137.72	107.92	189.40	206.80	191.61	138.86	161.96
Cost of Revenue	127.40	80.16	72.01	104.60	108.68	78.54	65.83	101.81	107.10	80.04	69.67	112.63	126.90	104.35	88.59	130.52	139.19	120.96	96.49	110.97
Gross Profit	70.08	37.16	27.94	57.31	63.96	32.88	21.44	48.69	53.02	30.59	21.20	48.15	50.23	33.37	19.33	58.88	67.61	70.65	42.38	50.99
Selling, General & Admin	37.62	36.59	31.42	28.59	31.94	30.62	27.19	28.34	26.59	26.25	23.60	23.43	30.21	33.06	33.06	26.75	41.80	45.23	47.24	48.07
Total Operating Expenses*	44.99	43.76	38.66	35.80	39.24	37.81	34.47	35.32	33.02	32.66	30.22	30.07	36.84	39.69	39.74	33.91	48.96	63.85	53.25	53.56
Operating Income	25.09	(6.60)	(10.72)	21.51	24.72	(4.93)	(13.03)	13.37	20.01	(2.07)	(9.02)	18.08	13.39	(6.32)	(20.41)	24.97	18.65	6.80	(10.87)	(2.57)
Interest Expense	--	--	--	--	--	--	--	--	--	4.98	9.65	5.98	4.49	10.80	6.56	4.26	3.16	1.77	--	--
Pretax Income	18.87	(11.34)	(13.16)	15.58	21.11	(10.04)	(20.98)	5.85	13.72	(7.33)	(16.20)	12.84	10.60	(17.30)	(25.02)	20.99	15.29	2.47	(13.08)	(3.49)
Tax Provision	6.11	(2.81)	(6.15)	7.47	5.13	(4.08)	8.19	(0.04)	0.44	0.53	(16.31)	6.69	4.88	(2.93)	(5.98)	9.11	10.98	5.31	(7.09)	7.81
Net Income	12.75	(8.53)	(7.01)	8.12	15.98	(5.96)	(29.17)	5.90	13.28	(7.86)	0.11	6.15	5.72	(14.37)	(19.03)	11.88	4.30	(2.84)	(5.99)	(11.30)
Basic EPS	0.11	(0.07)	(0.06)	0.07	0.14	(0.05)	(0.25)	0.05	0.12	(0.07)	0.01	0.05	0.05	(0.13)	(0.17)	0.10	0.04	(0.02)	(0.05)	(0.10)
Diluted EPS	0.11	(0.07)	(0.06)	0.07	0.13	(0.05)	(0.24)	0.05	0.11	(0.07)	0.01	0.05	0.05	(0.13)	(0.17)	0.10	0.04	(0.02)	(0.05)	(0.10)

* Derived from reported values

Cash Flow Statement

(in millions USD)

Metric	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021	Q3 2021
Operating Cash Flow	53.50	(47.72)	23.31	51.03	35.98	(46.88)	6.16	37.24	52.42	(34.51)	28.25	51.83	50.77	(14.48)	27.07	20.32	42.38	(57.47)	4.26	15.26
Capital Expenditures	5.55	10.50	9.23	5.82	6.89	3.45	6.26	4.03	4.49	5.35	4.92	4.91	13.42	9.94	10.68	12.25	10.08	6.67	5.73	6.28
Free Cash Flow*	47.95	(58.22)	14.08	45.21	29.09	(50.33)	(0.10)	33.21	47.94	(39.86)	23.33	46.93	37.34	(24.42)	16.39	8.07	32.30	(64.13)	(1.47)	8.98
Investing Cash Flow	(5.40)	(24.90)	(21.22)	(5.82)	(6.89)	(8.39)	(6.74)	(68.07)	(4.49)	(5.34)	(3.45)	(4.91)	(13.42)	(9.94)	(15.66)	(12.25)	(10.44)	(6.67)	(96.24)	0.88
Financing Cash Flow	(32.13)	28.40	(2.06)	(1.34)	(26.07)	22.49	(1.82)	(0.19)	(1.00)	(19.00)	(1.00)	(10.99)	(48.97)	47.09	(8.85)	(0.81)	(25.81)	39.25	45.70	(3.53)

* Derived from reported values

Dividends Per Share

(USD)

Metric	Q1 2021
Dividends Per Share	1.00