{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-086290","form_type":"8-K","ticker":"SWIM","cik":"0001833197","company_name":"Latham Group, Inc.","filed_at":"2024-08-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:14.788146+00:00","generated_at":"2026-05-31T12:36:15.131812+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Latham Q2 net income $13.3M, EBITDA margin 21.5%; acquires Coverstar for $64.5M; raises FY EBITDA guidance to $75-85M","bullets":["Q2 net sales $160.1M, down 9.6% YoY; net income $13.3M ($0.11 diluted EPS) up from $5.7M.","Adjusted EBITDA $34.5M (21.5% margin), up 11.2% YoY; margin expanded 400 bps.","Acquired Coverstar Central for $64.5M cash; expected to add ~$20M annual sales and be immediately accretive.","FY2024 guidance raised: net sales $495-525M, adjusted EBITDA $75-85M (prior $60-70M).","Q2 operating cash flow $52M; net debt leverage fell to 2.1x from 2.7x in Q1."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-086290","json":"https://secwatch.observer/filing/0001104659-24-086290.json","markdown":"https://secwatch.observer/filing/0001104659-24-086290.md","text":"https://secwatch.observer/filing/0001104659-24-086290.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1833197/000110465924086290/0001104659-24-086290-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1833197/000110465924086290/tm2420590d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T12:36:15.131812+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"}