{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-114311","form_type":"8-K","ticker":"SWIM","cik":"0001833197","company_name":"Latham Group, Inc.","filed_at":"2024-11-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.915884+00:00","generated_at":"2026-05-30T05:27:52.018931+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Latham Q3 net sales down 6.4% YoY to $150.5M; narrows FY2024 guidance","bullets":["Net sales of $150.5M, down from $160.8M YoY; net income $5.9M ($0.05 EPS), flat vs $6.2M prior year.","Adjusted EBITDA $29.8M (19.8% margin) vs $36.1M (22.4%) YoY, down 17.3%.","Gross margin expanded 250bps to 32.4% on production efficiencies and Coverstar Central acquisition.","Fiberglass pool sales tracking to ~75% of total in-ground pool sales in 2024, gaining share.","Narrows FY2024 guidance: net sales $500-510M, Adj. EBITDA $77-83M (prev ranges $495-525M and $75-85M)."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-114311","json":"https://secwatch.observer/filing/0001104659-24-114311.json","markdown":"https://secwatch.observer/filing/0001104659-24-114311.md","text":"https://secwatch.observer/filing/0001104659-24-114311.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1833197/000110465924114311/0001104659-24-114311-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1833197/000110465924114311/tm2427412d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T05:27:52.018931+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"}