Latham Group, Inc. (SWIM)

Latham Group Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 26, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	94.81	71.04	56.4	102.76	32.63	43.95
Short-Term Investments	-	12.86	0.56	-	-	-
Cash & Short-Term Investments	94.81	83.91	56.95	102.76	32.63	43.95
Cash Growth	34.45%	47.32%	-44.58%	214.97%	-25.77%	-25.89%
Accounts Receivable	78.93	39.91	32.3	30.41	48.85	60.75
Other Receivables	6.45	13.5	5	0.98	2.32	4.04
Receivables	85.37	53.42	37.3	31.39	51.16	64.79
Inventory	86.69	74.93	78.34	97.14	165.22	109.56
Prepaid Expenses	9.74	6.06	4.67	7.33	6	10.77
Other Current Assets	-	0.69	1.03	-	-	-
Total Current Assets	276.62	219	178.3	238.62	255.01	229.07
Property, Plant & Equipment	172.81	152.26	144.37	147.71	136.81	63.51
Long-Term Investments	28.49	26.48	24.89	25.94	28.6	23.86
Goodwill	161.73	155.19	152.63	131.36	131.38	128.87
Other Intangible Assets	251.13	268.07	292.91	282.79	309.22	338.31
Long-Term Deferred Tax Assets	1.06	0.72	0.73	7.49	7.76	10.6
Long-Term Deferred Charges	0.63	0.8	-	-	-	-
Other Long-Term Assets	-	0.7	0.38	1.09	0.91	0.27
Total Assets	892.46	823.22	794.21	835	869.68	794.48

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 26, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	36.02	19.28	13.14	17.12	25.45	38
Accrued Expenses	69.43	40.78	40.45	31.59	41.61	39.84
Current Portion of Long-Term Debt	2.25	3.25	3.25	21.25	3.25	17.22
Current Portion of Leases	8.1	8.45	7.96	7.88	7.03	-
Current Income Taxes Payable	0.49	-	-	1.68	0.92	0.59
Current Unearned Revenue	-	4.33	3.79	3.79	4.48	5.93
Other Current Liabilities	-	3.06	2.39	2.9	4.12	13.59
Total Current Liabilities	116.28	79.14	70.98	86.21	86.87	115.17
Long-Term Debt	290.21	277.69	278.67	281.15	309.63	263.19
Long-Term Leases	27.43	26.09	24.82	28.07	32.58	-
Long-Term Deferred Tax Liabilities	34.27	34.27	32.35	40.09	50.18	56.34
Other Long-Term Liabilities	-	0.17	0.17	0.29	7.63	6.14
Total Liabilities	468.19	417.36	406.99	435.8	486.89	440.84

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 26, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	0.01	0.01	0.01	0.01	0.01	0.01
Additional Paid-In Capital	473.92	473.42	467.08	459.68	440.88	401.85
Retained Earnings	-47.42	-63.69	-74.82	-56.96	-54.57	-48.58
Comprehensive Income & Other	-2.25	-3.88	-5.05	-3.54	-3.53	0.37
Shareholders' Equity	424.27	405.86	387.22	399.2	382.79	353.65
Total Liabilities & Equity	892.46	823.22	794.21	835	869.68	794.48

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 26, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	327.99	315.48	314.69	338.35	352.49	280.41
Net Cash (Debt)	-233.18	-231.57	-257.74	-235.59	-319.87	-236.46
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1.95	-1.93	-2.23	-2.09	-2.82	-2.14
Filing Date Shares Outstanding	117.75	116.77	115.78	115.39	114.68	119.52
Total Common Shares Outstanding	117.75	116.77	115.76	114.87	114.68	119.45
Working Capital	160.34	139.86	107.32	152.41	168.14	113.9
Book Value Per Share	3.60	3.48	3.34	3.48	3.34	2.96
Tangible Book Value	11.41	-17.4	-58.32	-14.96	-57.81	-113.54
Tangible Book Value Per Share	0.10	-0.15	-0.50	-0.13	-0.50	-0.95
Land	-	2.73	2.68	2.76	1.81	1.74
Buildings	-	43.45	38.57	38.99	9.95	7.37
Machinery	-	125.26	102.25	88.47	62.06	54.12
Construction In Progress	-	15.99	17.5	17.6	46.58	18.68
Leasehold Improvements	-	15.58	13.74	12.36	9.64	4.56

SEC Filings: 10-K · 10-Q

Data Source: S&P Global Market Intelligence Last updated: Nov 4, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 9, 2026

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