{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-21-100410","form_type":"8-K","ticker":"SWIM","cik":"0001833197","company_name":"Latham Group, Inc.","filed_at":"2021-08-05T23:59:59+00:00","discovered_at":"2026-05-14T18:04:19.963266+00:00","generated_at":"2026-06-29T21:58:23.077327+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Latham Q2 net sales up 60.3% to $180.9M; net loss of $53.6M; raises lower end of FY guidance","bullets":["Net sales $180.9M (+60.3% YoY); net loss $53.6M vs net income $16.4M last year due to $75.5M non-cash stock-based compensation.","Adjusted EBITDA $42.8M (+29.5% YoY) with 23.7% margin; six-month Adjusted EBITDA $76.4M (+144.7%).","Raises FY2021 net sales guidance to $600-620M; Adjusted EBITDA guidance raised to $130-138M (prior $126-138M).","New 170,000 sq ft fiberglass pool plant in Ontario, Canada; construction late 2021, operational by 2024.","Cash $76.5M, total debt $237.3M; net cash from ops $14.2M in H1."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-21-100410","json":"https://secwatch.observer/filing/0001104659-21-100410.json","markdown":"https://secwatch.observer/filing/0001104659-21-100410.md","text":"https://secwatch.observer/filing/0001104659-21-100410.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1833197/000110465921100410/0001104659-21-100410-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1833197/000110465921100410/tm2124197d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-29T21:58:23.077327+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"}