Latham Group (SWIM) Balance Sheet: Assets & Liabilities

Latham Group (SWIM) Balance Sheet

As of Dec 31, 2025 (end of fiscal 2025), Latham Group reported total assets of $823.22M and total liabilities of $417.36M. Shareholders' equity was $405.86M, up 4.8% from $387.22M a year earlier. Total debt stood at $287.47M against $83.91M in cash and short-term investments, a net debt position of $203.56M. That puts debt-to-equity at 0.71, compared with 0.73 a year earlier.

Latham Group Balance Sheet Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for Latham Group, Inc. (SWIM) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020	Dec 2019
Current Assets
Cash and Cash Equivalents	71.04	56.40	102.76	32.63	43.95	59.31	56.66
Short-Term Investments	12.86	0.56	0.00	0.00	0.00	0.00	0.00
Cash & Short-Term Investments	83.91	56.40	102.76	32.63	43.95	59.31	56.66
Accounts Receivable	39.91	32.30	30.41	48.85	60.75	37.14	31.43
Inventory	74.93	77.10	97.14	165.22	109.56	64.82	35.61
Other Current Assets	20.94	8.54	7.33	6.00	10.77	6.06	4.00
Total Current Assets	219.00	178.30	238.62	255.01	229.07	167.33	127.69
Non-Current Assets
Property, Plant & Equipment (Net)	149.54	141.11	143.80	136.49	63.51	47.36	37.85
Long-Term Investments	26.48	24.89	25.94	25.10	23.36	25.38	0.00
Goodwill	155.19	152.63	131.36	131.38	128.87	115.75	101.67
Intangible Assets	268.07	292.91	282.79	309.22	338.31	289.47	258.30
Other Non-Current Assets	4.93	3.64	5.00	12.49	11.37	1.04	0.00
Total Non-Current Assets	604.22	615.91	596.39	614.68	565.42	479.35	398.02
Total Assets	823.22	794.21	835.00	869.68	794.48	646.68	525.71
Current Liabilities
Accounts Payable	19.28	13.14	17.12	25.81	38.85	27.42	12.09
Short-Term Debt	10.88	3.25	21.25	3.25	17.22	13.04	6.89
Current Portion of Long-Term Debt	3.25	3.25	21.25	3.25	17.22	13.04	-
Accrued Liabilities	48.98	41.23	32.33	50.89	59.10	38.83	-
Deferred Revenue	4.33	3.79	3.79	4.48	5.93	4.53	0.00
Other Current Liabilities	44.65	2.39	35.23	4.12	13.59	48.95	31.21
Total Current Liabilities	79.14	70.98	86.21	86.87	115.17	93.94	50.20
Non-Current Liabilities
Long-Term Debt	276.59	278.27	279.95	309.63	263.19	208.45	216.33
Deferred Tax Liabilities	34.27	32.35	40.09	50.18	56.34	60.73	65.08
Other Non-Current Liabilities	37.67	3.25	4.77	58.01	62.49	1.94	0.31
Total Non-Current Liabilities	338.22	336.01	349.60	400.03	325.67	271.13	281.72
Total Liabilities	417.36	406.99	435.80	486.89	440.84	365.07	331.92
Stockholders' Equity
Common Stock	0.01	0.01	0.01	0.01	0.01	0.01	0.01
Retained Earnings	-63.69	-74.82	-56.96	-54.57	-48.58	13.77	-2.22
Accumulated Other Comprehensive Income	-3.88	-5.05	-3.54	-3.53	0.37	2.35	-0.47
Additional Paid-in Capital	473.42	467.08	459.68	440.88	401.85	265.48	196.47
Shares Outstanding	116.77	115.76	114.87	114.67	119.45	-	-
Total Stockholders' Equity	405.86	387.22	399.20	382.79	353.65	281.61	193.80
Total Liabilities & Equity	823.22	794.21	835.00	869.68	794.48	646.68	525.71

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About Latham Group Balance Sheet

How much debt does Latham Group have?

Latham Group had total debt of $287.47M as of Dec 31, 2025, against $83.91M in cash and short-term investments. Its debt-to-equity ratio was 0.71. Total debt was $281.52M a year earlier.

What are Latham Group's total assets?

Latham Group reported total assets of $823.22M as of Dec 31, 2025, up 3.7% from $794.21M a year earlier. Total liabilities were $417.36M.

What is Latham Group's shareholders' equity?

Latham Group's shareholders' equity was $405.86M as of Dec 31, 2025, or about $3.48 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition