secwatch.observer — SEC 8-K summary
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Issuer:     Latham Group, Inc. (SWIM)
CIK:        0001833197
Form:       8-K
Filed at:   2026-08-04T20:28:30+00:00
Accession:  0001833197-26-000033
Event type: earnings
Sentiment:  positive
Materiality: 0.75
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1833197/000183319726000033/0001833197-26-000033-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1833197/000183319726000033/swim-20260804.htm
  HTML page:      https://secwatch.observer/filing/0001833197-26-000033

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer