{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-033474","form_type":"8-K","ticker":"SWIM","cik":"0001833197","company_name":"Latham Group, Inc.","filed_at":"2024-03-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.840287+00:00","generated_at":"2026-06-04T23:20:56.816013+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Latham Group Q4 sales $90.9M (-15.8% YoY); FY net loss $2.4M; guides 2024 sales $490-520M","bullets":["Q4 net sales $90.9M, down 15.8% YoY; net income $0.1M vs loss $19.0M prior year.","Full year net sales $566.5M (-18.6% YoY); net loss $2.4M vs $5.7M prior year.","Adjusted EBITDA Q4 $9.9M (10.9% margin) vs $4.4M; FY $88.0M (15.5% margin) vs $143.3M.","Cash $102.8M at year-end, record; net debt leverage 2.25; operating cash flow $116.4M.","FY 2024 guidance: net sales $490-520M, adjusted EBITDA $60-70M, capex $18-22M."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-033474","json":"https://secwatch.observer/filing/0001104659-24-033474.json","markdown":"https://secwatch.observer/filing/0001104659-24-033474.md","text":"https://secwatch.observer/filing/0001104659-24-033474.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1833197/000110465924033474/0001104659-24-033474-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1833197/000110465924033474/tm248539d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T23:20:56.816013+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":[{"claim_id":"986317cce3ca642446daf272cf74eff6f30a4900","claim":"Latham Group, Inc. updated its the fiscal fourth quarter and year ended December 31, 2023 guidance (initiated).","evidence_excerpt":"On March 12, 2024, Latham Group, Inc. (the \"Company\") issued a press release announcing its preliminary results for the fiscal fourth quarter and year ended December 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1833197/000110465924033474/0001104659-24-033474-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fiscal fourth quarter and year ended December 31, 2023"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"preliminary results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}