---
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"
generated_at: "2026-08-04T20:29:07.164955+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Latham Q2 net sales up 14.4% to $197.5M; raises FY 2026 guidance

## Summary
- 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%).

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001833197-26-000033
- JSON: https://secwatch.observer/filing/0001833197-26-000033.json
- Plain text: https://secwatch.observer/filing/0001833197-26-000033.txt

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