{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-21-090473","form_type":"8-K","ticker":"SWIM","cik":"0001833197","company_name":"Latham Group, Inc.","filed_at":"2021-07-09T23:59:59+00:00","discovered_at":"2026-05-14T18:04:19.962999+00:00","generated_at":"2026-06-30T06:27:04.376597+00:00","sec_items":["2.02"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Latham Group expects $138M stock-based comp expense in FY 2021 from IPO unit conversion","bullets":["FY 2021 stock-based comp expense expected ~$138M, ~$131M from conversion of Class B units into restricted/common stock.","Q2 2021 expects ~$76M stock-based comp, including $49.5M acceleration charges from reorganization/conversion.","Remaining FY 2021 stock-based comp to be recognized evenly in Q3 and Q4.","Expense is non-cash and relates to April 2021 IPO."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-21-090473","json":"https://secwatch.observer/filing/0001104659-21-090473.json","markdown":"https://secwatch.observer/filing/0001104659-21-090473.md","text":"https://secwatch.observer/filing/0001104659-21-090473.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1833197/000110465921090473/0001104659-21-090473-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1833197/000110465921090473/tm2121755d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-30T06:27:04.376597+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}