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SWIMLatham Group, Inc.
$6.34$744M
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  4. Financial Ratios

Latham Group, Inc. (SWIM) Financial Ratios

Latest Ratios: P/E Ratio 68.3x · EV/EBITDA 12.0x · ROE 2.8%. (2019–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

SWIM Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Market Cap$744M$761M$803M$297M$365M$2.8B——
Enterprise Value$985M$1.0B$1.1B$527M$684M$3.0B——
P/E Ratio →68.3268.43——————
P/S Ratio1.361.391.580.520.524.39——
P/B Ratio1.871.872.070.740.957.83——
P/FCF28.5829.2119.503.57—317.78——
P/OCF14.4714.7913.102.5511.2982.20——

P/E links to full P/E history page with 30-year chart

SWIM EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
EV / Revenue—1.832.080.930.984.77——
EV / EBITDA12.0212.2216.879.2710.03———
EV / EBIT32.2025.4865.7125.2816.51———
EV / FCF—38.4425.686.34—344.91——

SWIM Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Gross Margin33.4%33.4%30.2%27.0%31.1%32.4%35.4%30.9%
Operating Margin5.6%5.6%3.6%2.8%4.3%-5.7%9.9%7.9%
Net Profit Margin2.0%2.0%-3.5%-0.4%-0.8%-9.9%4.0%2.3%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
ROE2.8%2.8%-4.5%-0.6%-1.5%-19.6%6.7%3.8%
ROA1.4%1.4%-2.2%-0.3%-0.7%-8.7%2.7%1.4%
ROIC3.6%3.6%2.2%1.8%3.5%-5.2%7.4%5.2%
ROCE4.2%4.2%2.5%2.1%4.1%-5.9%7.8%5.3%

SWIM Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Debt / Equity0.770.770.800.830.920.790.791.15
Debt / EBITDA3.803.804.965.865.17—3.394.77
Net Debt / Equity—0.590.660.580.830.670.580.86
Net Debt / EBITDA2.932.934.064.054.69—2.493.56
Debt / FCF—9.236.182.77—27.133.466.06
Interest Coverage1.521.520.650.672.63-1.192.251.12

SWIM Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Current Ratio2.772.772.512.772.941.991.782.54
Quick Ratio1.821.821.431.641.031.041.091.83
Cash Ratio0.900.900.791.190.380.380.631.13
Asset Turnover—0.660.640.680.800.790.620.60
Inventory Turnover4.864.864.604.262.903.894.026.17
Days Sales Outstanding—34.8326.0320.2326.8437.5133.6036.07

SWIM Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Dividend Yield—————4.0%——
Payout Ratio———————2.7%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Earnings Yield1.5%1.5%——————
FCF Yield3.5%3.4%5.1%28.0%—0.3%——
Buyback Yield0.0%0.0%0.0%0.0%77.0%10.2%——
Total Shareholder Yield0.0%0.0%0.0%0.0%77.0%14.1%——
Shares Outstanding—$120M$115M$113M$113M$111M$120M$120M

Key Metrics

Growth RegimeAccelerating
ProfitabilityModerate
Balance SheetMixed
Cash FlowMixed
Top Statement Risk

Extreme seasonal earnings volatility

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Premium Valuation on Cyclical Inflection

SWIM trades at a significant premium to peers, with a P/E of 76.7 and EV/EBITDA of 13.1, suggesting the market is pricing in a sharp earnings recovery beyond current cyclical trough performance.

The current P/E is well above the peer average of roughly 22x, while the forward P/E of 37.95 indicates expected earnings growth. However, the valuation appears stretched relative to the company's history of volatile profitability, creating a risk that the premium is unsustainable if the cyclical recovery stalls.

Volatile Returns Masking Underlying Earning Power

SWIM's ROE and ROIC are highly erratic, swinging from -7.3% to +4.1% over the last year, indicating that quarterly returns are more a function of seasonal working capital swings than sustainable compounding.

The dramatic swings in ROIC, from -1.5% in Q4 2024 to 3.5% in Q2 2026, suggest that capital is not being efficiently deployed year-round. This volatility makes it difficult to assess the company's true long-term return on capital, as the business appears to generate minimal returns outside its peak season.

Adequate Position Masked by Working Capital Swings

Despite a current ratio of 2.16 in Q2 2026, the underlying liquidity picture is driven by massive seasonal inventory builds, as evidenced by the quick ratio of 1.44 and days inventory on hand of 60 days.

The significant gap between the current and quick ratios indicates heavy reliance on inventory for liquidity. In the off-season quarters, like Q1, inventory draws down significantly, which appears to support cash flow but may indicate a mismatch between production cycles and end-customer demand that requires careful monitoring.

Seasonal Working Capital Drives Cash Flow

SWIM's cash conversion cycle of 84 days in Q2 2026, down from 120 days in Q1, highlights that efficiency is entirely dictated by seasonal inventory accumulation and subsequent collection of receivables.

The dramatic improvement in the CCC is driven by a 28-day reduction in days inventory outstanding and a 10-day improvement in days sales outstanding from Q1 to Q2. This pattern reveals that operational efficiency is not improving structurally; rather, the business is simply entering its collection phase after a period of heavy inventory investment.

Erratic Debt Obscures True Leverage Risk

Based on recent filings, SWIM's total debt swung from $33.7M to $311.0M in a single quarter, pushing D/E to 0.76 and making static leverage ratios unreliable indicators of the company's permanent capital structure.

The interest coverage ratio of 4.18x in Q2 2026 appears adequate, but this follows quarters of negative coverage. The volatility in debt levels suggests either significant use of short-term facilities or other financial engineering, which increases refinancing risk and complicates long-term solvency analysis.

The Misleading Impact of P/E on Cyclicals

The trailing P/E of 76.7 is the most misapplied ratio for SWIM, as it annualizes a single peak-season quarter's earnings, vastly overstates normalized profitability, and obscures the business's full-cycle earning power.

Investors should instead use the forward EV/EBITDA of 17.30 or a normalized P/E based on a full-cycle average. The current trailing P/E implies extremely high sustained earnings, which is inconsistent with the history of quarterly losses and the demonstrated seasonality, potentially leading to a dangerous overvaluation if the cyclical recovery is misinterpreted as a permanent shift in earnings trajectory.

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SWIM — Frequently Asked Questions

Quick answers to the most common questions about buying SWIM stock.

What is Latham Group, Inc.'s P/E ratio?

Latham Group, Inc.'s current P/E ratio is 68.3x. The historical average is 68.4x.

What is Latham Group, Inc.'s EV/EBITDA?

Latham Group, Inc.'s current EV/EBITDA is 12.0x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 12.1x.

What is Latham Group, Inc.'s ROE?

Latham Group, Inc.'s return on equity (ROE) is 2.8%. The historical average is -1.9%.

Is SWIM stock overvalued?

Based on historical data, Latham Group, Inc. is trading at a P/E of 68.3x. Compare with industry peers and growth rates for a complete picture.

What are Latham Group, Inc.'s profit margins?

Latham Group, Inc. has 33.4% gross margin and 5.6% operating margin.

How much debt does Latham Group, Inc. have?

Latham Group, Inc.'s Debt/EBITDA ratio is 3.8x, indicating high leverage. A ratio between 2-4x is manageable but warrants monitoring.