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Latham Group, Inc. SWIM Gain (loss) on mark-to-market of Escrowed Shares

Gain (loss) on mark-to-market of Escrowed Shares at other companies

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Open TextOTEX
$14.51M+248%
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FuelCell EnergyFCEL
-$4.49M
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Contango Silver & Gold CTGO
$31.9M+179%
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Group 1 AutomotiveGPI
$600K+220%
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Comstock Inc.LODE
-$722.02K+39.4%
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Universal Technical InstituteUTI
-$103K-127%

Other financials

Income statement

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Revenue$117.3M+5.3%
Gross profit$37.2M+13.0%
Operating income-$6.6M-33.9%
Net income-$8.5M-43.1%
EPS (diluted)-$0.07-40.0%

Balance sheet

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Cash & equivalents$27.5M+14.7%
Total debt$313.5M+807%
Total equity$396.7M+4.1%
Total assets$856.4M+3.9%

Cash flow

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Operating cash flow-$47.7M-1.8%
CapEx$10.5M+204%
Free cash flow-$58.2M-15.7%

Valuation

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Market cap$744.39M+8.4%
Enterprise value$1.03B+47.8%
P/E77.5×
P/S1.4×0.0×

Profitability

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Gross margin33.8%+3.1pp
Operating margin5.4%+3.8pp
Net margin-2.1%-4.3pp
FCF margin5.5%-0.6pp

Returns & leverage

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Return on equity-2.7%-5.5pp
Debt / equity0.8×+0.7×
Current ratio1.9×-0.7×

Where this comes from

Reported directly by Latham Group, Inc. in its filing.

Tagged under the XBRL concept us-gaap:UnrealizedGainLossOnDerivatives.

The official record: Latham Group, Inc.’s 10-Q, filed May 6, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Latham Group, Inc.'s gain (loss) on mark-to-market of escrowed shares?
Latham Group, Inc. (SWIM) reported gain (loss) on mark-to-market of escrowed shares of $841K in Q1 2026.
How has Latham Group, Inc.'s gain (loss) on mark-to-market of escrowed shares changed year-over-year?
Latham Group, Inc.'s gain (loss) on mark-to-market of escrowed shares increased by 397.2% year-over-year, from -$283K to $841K.
What is the long-term trend for Latham Group, Inc.'s gain (loss) on mark-to-market of escrowed shares?
Over 2 years (2021 to 2025), Latham Group, Inc.'s gain (loss) on mark-to-market of escrowed shares has grown at a -8.6% compound annual growth rate (CAGR), from $858K to -$717K.
What does gain (loss) on mark-to-market of escrowed shares mean?
Measures the change in fair value of derivative financial instruments that have not yet been settled. It provides insight into the volatility of the company's financial risk management activities and the impact of market movements on balance sheet valuations.