{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-023572","form_type":"8-K/A","ticker":"SWIM","cik":"0001833197","company_name":"Latham Group, Inc.","filed_at":"2026-03-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.440390+00:00","generated_at":"2026-05-15T21:47:29.114992+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Latham corrects cash flow, reports Q4 sales up 14.5% to $100M, FY net income $11.1M","bullets":["Corrected FY 2025 operating cash flow to $63.4M (previously $51.4M) due to $12M deposit reclassification.","Q4 net sales $100.0M (+14.5% YoY); net loss $7.0M vs $29.2M loss a year ago; Adj. EBITDA $10.5M (+189.6%).","FY 2025 net sales $545.9M (+7.4%); net income $11.1M vs $17.9M loss; Adj. EBITDA $99.8M (+24.4%).","Acquired Freedom Pools (Feb 26, 2026) adding ~$20M sales, ~$4M Adj. EBITDA annually; accretive immediately.","FY 2026 guidance: net sales $580-610M (midpoint +9.0%), Adj. EBITDA $105-120M (midpoint +12.7%)."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-023572","json":"https://secwatch.observer/filing/0001104659-26-023572.json","markdown":"https://secwatch.observer/filing/0001104659-26-023572.md","text":"https://secwatch.observer/filing/0001104659-26-023572.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1833197/000110465926023572/0001104659-26-023572-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1833197/000110465926023572/tm268040d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T21:47:29.114992+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"}