{"schema_version":"secwatch.filing_event.v1","accession":"0001833197-26-000033","form_type":"8-K","ticker":"SWIM","cik":"0001833197","company_name":"Latham Group, Inc.","filed_at":"2026-08-04T20:28:30+00:00","discovered_at":"2026-08-04T20:29:01.310331+00:00","generated_at":"2026-08-04T20:29:07.164955+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 Q2 net sales up 14.4% to $197.5M; raises FY 2026 guidance","bullets":["Net sales $197.5M (+14.4% YoY); organic growth 10.3%; Sand States sales up double-digit.","Net income $12.8M ($0.11 diluted EPS) vs $16.0M ($0.13) prior year; FX loss of $5.0M.","Adjusted EBITDA $44.6M (+11.9% YoY); margin 22.6% (down 50 bps) due to ramp-up costs.","Gross margin 35.5% (down 160 bps) including $2.8M of quarter-specific ramp-up costs (140 bps).","FY 2026 guidance raised: net sales $600-620M (midpoint +11.7%), Adj. EBITDA $110-120M (+15.2%)."],"urls":{"canonical":"https://secwatch.observer/filing/0001833197-26-000033","json":"https://secwatch.observer/filing/0001833197-26-000033.json","markdown":"https://secwatch.observer/filing/0001833197-26-000033.md","text":"https://secwatch.observer/filing/0001833197-26-000033.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1833197/000183319726000033/0001833197-26-000033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1833197/000183319726000033/swim-20260804.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-04T20:29:07.164955+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"}