---
schema_version: "secwatch.filing_event.v1"
accession: "0001833197-26-000022"
form_type: "8-K"
ticker: "SWIM"
cik: "0001833197"
company_name: "Latham Group, Inc."
filed_at: "2026-05-05T23:59:59+00:00"
generated_at: "2026-05-14T23:33:05.567719+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Latham Group Q1 net sales up 5.3% to $117.3M; reaffirms FY 2026 guidance

## Summary
- Net loss of $8.5M ($0.07 diluted EPS) vs $6.0M loss in prior year; adjusted EBITDA +9.2% to $12.2M.
- Gross margin expanded 220 bps to 31.7% on volume leverage and lean manufacturing.
- All three product lines grew: pools $59.7M, covers $33.5M, liners $24.1M; Florida fiberglass pool sales up double-digits.
- FY 2026 guidance reaffirmed: net sales $580M-$610M, adjusted EBITDA $105M-$120M.
- Shareholders approved increase of 3.4M shares under 2021 Omnibus Equity Incentive Plan.

## SEC filing metadata
- accession: 0001833197-26-000022
- form_type: 8-K
- ticker: SWIM
- cik: 0001833197
- company_name: Latham Group, Inc.
- filed_at: 2026-05-05T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01, 5.02, 5.07
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1833197/000183319726000022/0001833197-26-000022-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1833197/000183319726000022/swim-20260430.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001833197-26-000022
- JSON: https://secwatch.observer/filing/0001833197-26-000022.json
- Plain text: https://secwatch.observer/filing/0001833197-26-000022.txt

## Key facts
- Earnings Releases
  Latham Group, Inc. reported the fiscal first quarter ended March 28, 2026 results: revenue $117.3 million, net income $8.5 million, EPS $0.07 per diluted share. Guidance reaffirmed.
  - Period: the fiscal first quarter ended March 28, 2026
  - Revenue: $117.3 million
  - Net income: $8.5 million
  - EPS: $0.07 per diluted share
  - Guidance: reaffirmed
  - Result: reported results
  source text: Efficiencies • Reaffirms Full Year Guidance for 9.0% Net Sales Growth and 12.7% Adjusted EBITDA Growth at the Midpoints First Quarter 2026 Financial Highlights: • Net sales of $117.3 million, up 5.3% • Net loss of $8.5 million / Net loss per diluted share of $0.07 • Adjusted EBITDA of $12.2 million / 10.4% of net sales LATHAM, N.Y. – May 5, 2026 – Latham Group, Inc.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1833197/000183319726000022/0001833197-26-000022-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.