# Latham Group, Inc.: financial statements, quarterly

SWIM · Nasdaq · CIK 1833197 · [Consumer discretionary](/sectors/consumer-discretionary.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/swim.md) · [Financials](/companies/swim/financials.md) · [Filings](/companies/swim/filings.md) · [Insiders](/companies/swim/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/swim/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-30) | Q2 FY2024 (2024-06-29) | Q3 FY2024 (2024-09-28) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-29) | Q2 FY2025 (2025-06-28) | Q3 FY2025 (2025-09-27) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-28) | Q2 FY2026 (2026-06-27) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [161](/filings/0001558370-24-014525.md) | [90.9 d](/filings/0001833197-26-000017.md) | [111](/filings/0001558370-25-006608.md) | [160](/filings/0001558370-25-010404.md) | [150](/filings/0001104659-25-106663.md) | [87.3 d](/filings/0001833197-26-000017.md) | [111](/filings/0001628280-26-030906.md) | [173](/filings/0001628280-26-052925.md) | [162](/filings/0001104659-25-106663.md) | [100.0 d](/filings/0001833197-26-000017.md) | [117](/filings/0001628280-26-030906.md) | [197](/filings/0001628280-26-052925.md) |
| Cost of revenue | $m | [113](/filings/0001558370-24-014525.md) | [69.7 d](/filings/0001833197-26-000017.md) | [80.0](/filings/0001558370-25-006608.md) | [107](/filings/0001558370-25-010404.md) | [102](/filings/0001104659-25-106663.md) | [65.8 d](/filings/0001833197-26-000017.md) | [78.5](/filings/0001628280-26-030906.md) | [109](/filings/0001628280-26-052925.md) | [105](/filings/0001104659-25-106663.md) | [72.0 d](/filings/0001833197-26-000017.md) | [80.2](/filings/0001628280-26-030906.md) | [127](/filings/0001628280-26-052925.md) |
| Gross profit | $m | [48.1](/filings/0001558370-24-014525.md) | [21.2 d](/filings/0001833197-26-000017.md) | [30.6](/filings/0001558370-25-006608.md) | [53.0](/filings/0001558370-25-010404.md) | [48.7](/filings/0001104659-25-106663.md) | [21.4 d](/filings/0001833197-26-000017.md) | [32.9](/filings/0001628280-26-030906.md) | [64.0](/filings/0001628280-26-052925.md) | [57.3](/filings/0001104659-25-106663.md) | [27.9 d](/filings/0001833197-26-000017.md) | [37.2](/filings/0001628280-26-030906.md) | [70.1](/filings/0001628280-26-052925.md) |
| Selling, general and administrative | $m | [23.4](/filings/0001558370-24-014525.md) | [23.6 d](/filings/0001833197-26-000017.md) | [26.3](/filings/0001558370-25-006608.md) | [26.6](/filings/0001558370-25-010404.md) | [28.3](/filings/0001104659-25-106663.md) | [27.2 d](/filings/0001833197-26-000017.md) | [30.6](/filings/0001628280-26-030906.md) | [31.9](/filings/0001628280-26-052925.md) | [28.6](/filings/0001104659-25-106663.md) | [31.4 d](/filings/0001833197-26-000017.md) | [36.6](/filings/0001628280-26-030906.md) | [37.6](/filings/0001628280-26-052925.md) |
| Operating income | $m | [18.1](/filings/0001558370-24-014525.md) | [(9.0) d](/filings/0001833197-26-000017.md) | [(2.1)](/filings/0001558370-25-006608.md) | [20.0](/filings/0001558370-25-010404.md) | [13.4](/filings/0001104659-25-106663.md) | [(13.0) d](/filings/0001833197-26-000017.md) | [(4.9)](/filings/0001628280-26-030906.md) | [24.7](/filings/0001628280-26-052925.md) | [21.5](/filings/0001104659-25-106663.md) | [(10.7) d](/filings/0001833197-26-000017.md) | [(6.6)](/filings/0001628280-26-030906.md) | [25.1](/filings/0001628280-26-052925.md) |
| Interest expense | $m | [6.0](/filings/0001558370-23-018016.md) | [9.6 d](/filings/0001558370-24-003050.md) | [5.0](/filings/0001558370-24-007191.md) | [6.0](/filings/0001558370-25-010404.md) | [9.2](/filings/0001104659-25-106663.md) | [4.7 d](/filings/0001833197-26-000017.md) | [6.4](/filings/0001628280-26-030906.md) | [7.1](/filings/0001628280-26-052925.md) | [6.1](/filings/0001104659-25-106663.md) | [6.2 d](/filings/0001833197-26-000017.md) | [4.8](/filings/0001628280-26-030906.md) | [5.9](/filings/0001628280-26-052925.md) |
| Income tax | $m | [6.7](/filings/0001558370-24-014525.md) | [(16.3) d](/filings/0001833197-26-000017.md) | [0.5](/filings/0001558370-25-006608.md) | [0.4](/filings/0001558370-25-010404.md) | [(0.0)](/filings/0001104659-25-106663.md) | [8.2 d](/filings/0001833197-26-000017.md) | [(4.1)](/filings/0001628280-26-030906.md) | [5.1](/filings/0001628280-26-052925.md) | [7.5](/filings/0001104659-25-106663.md) | [(6.2) d](/filings/0001833197-26-000017.md) | [(2.8)](/filings/0001628280-26-030906.md) | [6.1](/filings/0001628280-26-052925.md) |
| Net income | $m | [6.2](/filings/0001558370-24-014525.md) | [0.1 d](/filings/0001833197-26-000017.md) | [(7.9)](/filings/0001104659-25-106663.md) | [13.3](/filings/0001104659-25-106663.md) | [5.9](/filings/0001104659-25-106663.md) | [(29.2) d](/filings/0001833197-26-000017.md) | [(6.0)](/filings/0001628280-26-052925.md) | [16.0](/filings/0001628280-26-052925.md) | [8.1](/filings/0001104659-25-106663.md) | [(7.0) d](/filings/0001833197-26-000017.md) | [(8.5)](/filings/0001628280-26-052925.md) | [12.8](/filings/0001628280-26-052925.md) |
| Diluted EPS | $ per share | [0.05](/filings/0001558370-24-014525.md) | not reported | [(0.07)](/filings/0001558370-25-006608.md) | [0.11](/filings/0001558370-25-010404.md) | [0.05](/filings/0001104659-25-106663.md) | not reported | [(0.05)](/filings/0001628280-26-030906.md) | [0.13](/filings/0001628280-26-052925.md) | [0.07](/filings/0001104659-25-106663.md) | not reported | [(0.07)](/filings/0001628280-26-030906.md) | [0.11](/filings/0001628280-26-052925.md) |
| Basic EPS | $ per share | [0.05](/filings/0001558370-24-014525.md) | not reported | [(0.07)](/filings/0001558370-25-006608.md) | [0.12](/filings/0001558370-25-010404.md) | [0.05](/filings/0001104659-25-106663.md) | not reported | [(0.05)](/filings/0001628280-26-030906.md) | [0.14](/filings/0001628280-26-052925.md) | [0.07](/filings/0001104659-25-106663.md) | not reported | [(0.07)](/filings/0001628280-26-030906.md) | [0.11](/filings/0001628280-26-052925.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfRevenue
- Gross profit: us-gaap:GrossProfit
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense, us-gaap:InterestExpenseNonoperating
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-30) | Q2 FY2024 (2024-06-29) | Q3 FY2024 (2024-09-28) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-29) | Q2 FY2025 (2025-06-28) | Q3 FY2025 (2025-09-27) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-28) | Q2 FY2026 (2026-06-27) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [78.1](/filings/0001558370-23-018016.md) | [103](/filings/0001558370-25-002212.md) | [43.8](/filings/0001558370-24-007191.md) | [90.8](/filings/0001558370-24-011205.md) | [59.9](/filings/0001558370-24-014525.md) | [56.4](/filings/0001833197-26-000017.md) | [24.0](/filings/0001558370-25-006608.md) | [26.9](/filings/0001558370-25-010404.md) | [70.5](/filings/0001104659-25-106663.md) | [71.0](/filings/0001628280-26-052925.md) | [27.5](/filings/0001628280-26-030906.md) | [43.5](/filings/0001628280-26-052925.md) |
| Current assets | $m | [264](/filings/0001558370-23-018016.md) | [239](/filings/0001558370-25-002212.md) | [221](/filings/0001558370-24-007191.md) | [251](/filings/0001558370-24-011205.md) | [218](/filings/0001558370-24-014525.md) | [178](/filings/0001833197-26-000017.md) | [212](/filings/0001558370-25-006608.md) | [214](/filings/0001558370-25-010404.md) | [241](/filings/0001104659-25-106663.md) | [219](/filings/0001628280-26-052925.md) | [230](/filings/0001628280-26-030906.md) | [241](/filings/0001628280-26-052925.md) |
| Total assets | $m | [865](/filings/0001558370-23-018016.md) | [835](/filings/0001558370-25-002212.md) | [809](/filings/0001558370-24-007191.md) | [830](/filings/0001558370-24-011205.md) | [853](/filings/0001558370-24-014525.md) | [794](/filings/0001833197-26-000017.md) | [825](/filings/0001558370-25-006608.md) | [822](/filings/0001558370-25-010404.md) | [844](/filings/0001104659-25-106663.md) | [823](/filings/0001628280-26-052925.md) | [856](/filings/0001628280-26-030906.md) | [860](/filings/0001628280-26-052925.md) |
| Current liabilities | $m | [86.9](/filings/0001558370-23-018016.md) | [86.2](/filings/0001558370-25-002212.md) | [70.9](/filings/0001558370-24-007191.md) | [78.1](/filings/0001558370-24-011205.md) | [89.4](/filings/0001558370-24-014525.md) | [71.0](/filings/0001833197-26-000017.md) | [83.0](/filings/0001558370-25-006608.md) | [89.9](/filings/0001558370-25-010404.md) | [99.2](/filings/0001104659-25-106663.md) | [79.1](/filings/0001628280-26-052925.md) | [122](/filings/0001628280-26-030906.md) | [112](/filings/0001628280-26-052925.md) |
| Total liabilities | $m | [473](/filings/0001558370-23-018016.md) | [436](/filings/0001558370-25-002212.md) | [417](/filings/0001558370-24-007191.md) | [422](/filings/0001558370-24-011205.md) | [437](/filings/0001558370-24-014525.md) | [407](/filings/0001833197-26-000017.md) | [443](/filings/0001558370-25-006608.md) | [424](/filings/0001558370-25-010404.md) | [436](/filings/0001104659-25-106663.md) | [417](/filings/0001628280-26-052925.md) | [460](/filings/0001628280-26-030906.md) | [449](/filings/0001628280-26-052925.md) |
| Long-term debt | $m | [298](/filings/0001558370-23-018016.md) | [280](/filings/0001558370-25-002212.md) | [280](/filings/0001558370-24-007191.md) | [279](/filings/0001558370-24-011205.md) | [280](/filings/0001558370-24-014525.md) | [278](/filings/0001833197-26-000017.md) | [304](/filings/0001558370-25-006608.md) | [278](/filings/0001558370-25-010404.md) | [278](/filings/0001104659-25-106663.md) | [277](/filings/0001628280-26-052925.md) | [277](/filings/0001628280-26-030906.md) | [277](/filings/0001628280-26-052925.md) |
| Current portion of debt | $m | [3.3](/filings/0001558370-23-018016.md) | [21.3](/filings/0001558370-25-002212.md) | [3.3](/filings/0001558370-24-007191.md) | [3.3](/filings/0001558370-24-011205.md) | [3.3](/filings/0001558370-24-014525.md) | [3.3](/filings/0001833197-26-000017.md) | [3.3](/filings/0001558370-25-006608.md) | [3.3](/filings/0001558370-25-010404.md) | [3.3](/filings/0001104659-25-106663.md) | [3.3](/filings/0001628280-26-052925.md) | [3.3](/filings/0001628280-26-030906.md) | [3.3](/filings/0001628280-26-052925.md) |
| Shareholders' equity | $m | [393](/filings/0001558370-24-014525.md) | [399](/filings/0001833197-26-000017.md) | [392](/filings/0001104659-25-106663.md) | [408](/filings/0001104659-25-106663.md) | [417](/filings/0001104659-25-106663.md) | [387](/filings/0001628280-26-052925.md) | [381](/filings/0001628280-26-052925.md) | [398](/filings/0001628280-26-052925.md) | [408](/filings/0001104659-25-106663.md) | [406](/filings/0001628280-26-052925.md) | [397](/filings/0001628280-26-052925.md) | [411](/filings/0001628280-26-052925.md) |

- Cash and equivalents: us-gaap:Cash
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-30) | Q2 FY2024 (2024-06-29) | Q3 FY2024 (2024-09-28) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-29) | Q2 FY2025 (2025-06-28) | Q3 FY2025 (2025-09-27) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-28) | Q2 FY2026 (2026-06-27) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [51.8 d](/filings/0001558370-24-014525.md) | [28.2 d](/filings/0001833197-26-000017.md) | [(34.5)](/filings/0001558370-25-006608.md) | [52.4 d](/filings/0001558370-25-010404.md) | [37.2 d](/filings/0001104659-25-106663.md) | [6.2 d](/filings/0001833197-26-000017.md) | [(46.9)](/filings/0001628280-26-030906.md) | [36.0 d](/filings/0001628280-26-052925.md) | [51.0 d](/filings/0001104659-25-106663.md) | [23.3 d](/filings/0001833197-26-000017.md) | [(47.7)](/filings/0001628280-26-030906.md) | [53.5 d](/filings/0001628280-26-052925.md) |
| Capital expenditure | $m | [4.9 d](/filings/0001558370-24-014525.md) | [4.9 d](/filings/0001833197-26-000017.md) | [5.3](/filings/0001558370-25-006608.md) | [4.5 d](/filings/0001558370-25-010404.md) | [4.0 d](/filings/0001104659-25-106663.md) | [6.3 d](/filings/0001833197-26-000017.md) | [3.5](/filings/0001628280-26-030906.md) | [6.9 d](/filings/0001628280-26-052925.md) | [5.8 d](/filings/0001104659-25-106663.md) | [9.2 d](/filings/0001833197-26-000017.md) | [10.5](/filings/0001628280-26-030906.md) | [5.6 d](/filings/0001628280-26-052925.md) |
| Share repurchases | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Share repurchases: not reported

## Shares

| Line item | Unit | Q3 FY2022 (2022-10-01) | Q1 FY2023 (2023-04-01) | Q2 FY2023 (2023-07-01) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-30) | Q2 FY2024 (2024-06-29) | Q3 FY2024 (2024-09-28) | Q1 FY2025 (2025-03-29) | Q2 FY2025 (2025-06-28) | Q3 FY2025 (2025-09-27) | Q1 FY2026 (2026-03-28) | Q2 FY2026 (2026-06-27) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [113](/filings/0001558370-23-018016.md) | [112](/filings/0001558370-24-007191.md) | [113](/filings/0001558370-24-011205.md) | [115](/filings/0001558370-24-014525.md) | [115](/filings/0001558370-25-006608.md) | [117](/filings/0001558370-25-010404.md) | [118](/filings/0001104659-25-106663.md) | [116](/filings/0001628280-26-030906.md) | [119](/filings/0001628280-26-052925.md) | [120](/filings/0001104659-25-106663.md) | [117](/filings/0001628280-26-030906.md) | [120](/filings/0001628280-26-052925.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 117,646,086 at 2026-07-31, from the cover of the [10-Q filed 2026-08-05](/filings/0001628280-26-052925.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:48 ET. No prices; not investment advice.