Filing Flows

Filing Flows › Companies › Latham Group › Cash flow

Latham Group cash flow, quarter by quarter

Latest: Q3 2026 · from the cash-flow statements filed with the SEC

Free cash flow$42.7M in Q3 2026 · $46.5M over twelve months

Operating cash flow$48.8M
Capital spending−$6.1M
Free cash flow+$42.7M
Cash / net income4.0×
Cash conversion cycle80 days

Analysis

In Q3 2026, Latham Group generated $48.8M of operating cash flow and spent $6.1M on capital projects, leaving free cash flow of $42.7M.

Over the twelve months to Sep 26, 2026, operating cash flow was $77.9M; the largest uses were capital spending ($31.4M), acquisitions ($14.2M), other investing ($12.0M); besides operations, cash came from other financing ($6.5M); the cash balance rose by $24.3M.

Operating cash flow was $48.8M against net income of $12.1M — 4.0× profit, cash ran ahead of reported earnings. The largest differences: receivables +$15.9M, depreciation & amortization +$13.5M, inventory −$8.1M.

Its cash conversion cycle was 80 days (receivables 43 + inventory 66 − payables 29).

Free cash flow

Latham Group: free cash flow by quarterLatham Group: free cash flow by quarter−$98KQ4 2024−$50.3MQ1 2025$29.1MQ2 2025$45.2MQ3 2025$14.1MQ4 2025−$58.2MQ1 2026$48.0MQ2 2026$42.7MQ3 2026
Operating cash flow less capital spending.
Latham Group: operating cash flow against capital spendingLatham Group: operating cash flow against capital spendingOperating cash flowCapital spending$6.2M$6.3MQ4 2024−$46.9M$3.5MQ1 2025$36.0M$6.9MQ2 2025$51.0M$5.8MQ3 2025$23.3M$9.2MQ4 2025−$47.7M$10.5MQ1 2026$53.5M$5.6MQ2 2026$48.8M$6.1MQ3 2026
Latest (Q3 2026): Operating cash flow $48.8M, Capital spending $6.1M.

Capital allocation, year by year

Latham Group: where the cash came from (up) and went (down), by fiscal yearLatham Group: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingShares issuedAsset salesCapital spendingAcquisitionsBuybacksDividendsFY2021: Operating cash flow $33.7MFY2021: Net borrowing $223MFY2021: Shares issued $399MFY2021: Asset sales $35KFY2021: Capital spending −$25.0MFY2021: Acquisitions −$90.5MFY2021: Buybacks −$282MFY2021: Dividends −$110M$656MFY2021FY2022: Operating cash flow $32.3MFY2022: Net borrowing $320MFY2022: Shares issued $258MFY2022: Asset sales $24KFY2022: Capital spending −$39.7MFY2022: Acquisitions −$5.4MFY2022: Buybacks −$281M$610MFY2022FY2023: Operating cash flow $116MFY2023: Capital spending −$33.2M$116MFY2023FY2024: Operating cash flow $61.3MFY2024: Capital spending −$20.1MFY2024: Acquisitions −$64.5M$61.3MFY2024FY2025: Operating cash flow $63.4MFY2025: Capital spending −$25.4MFY2025: Acquisitions −$4.9M$63.4MFY2025
Over these 5 years operating cash flow totalled $307M; the largest uses were buybacks ($562M) and acquisitions ($165M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$94.8M
Debt$292M
Net debt$198M
Due within a year$3.2M

Latham Group funds itself: free cash flow was $46.5M over the last twelve months, and $94.8M of cash and investments stands against $292M of debt ($3.2M due within a year, 29.2× covered by cash).

Latham Group: debt maturities by year (FY2025)Latham Group: debt maturities by year (FY2025)$3.2MYear 1$3.2MYear 2$3.2MYear 3$275MYear 4
Principal due in each year as disclosed in the annual report, against $94.8M of cash and investments now.

Where the cash came from and went

Latham Group: sources (+) and uses (−) of cash, Q3 2026Latham Group: sources (+) and uses (−) of cash, Q3 2026Cash drawn (+) / kept (−)−$51.3MOperating cash flow$48.8MOther financing$9.6MCapital spending−$6.1MTaxes on employees’ shares−$734KExchange rates−$185K
Latham Group: sources (+) and uses (−) of cash, TTM to Q3 2026Latham Group: sources (+) and uses (−) of cash, TTM to Q3 2026Operating cash flow$77.9MCapital spending−$31.4MCash drawn (+) / kept (−)−$24.3MAcquisitions−$14.2MOther investing−$12.0MOther financing$6.5MTaxes on employees’ shares−$3.4MExchange rates$998K

From profit to cash

Latham Group: net income to operating cash flow, Q3 2026Latham Group: net income to operating cash flow, Q3 2026Net income$12.1MDepreciation & amortization$13.5MStock-based pay$998KOther non-cash$1.2MReceivables$15.9MInventory−$8.1MPayables−$2.1MAccrued liabilities$5.6MPrepaid and other assets$2.7MOther liabilities−$590KOperating cash flow$48.8M
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q3 202643662980
Q2 202642602478
Q1 2026488827109
Q1 2025469223115

Every quarter

QuarterOperating cash flowCapital spendingAcquisitionsCash drawn (+) / kept (−)Free cash flow
Q3 2026$48.8M−$6.1M—−$51.3M$42.7M
Q2 2026$53.5M−$5.6M$149K−$16.0M$48.0M
Q1 2026−$47.7M−$10.5M−$14.4M$43.6M−$58.2M
Q4 2025$23.3M−$9.2M—−$525K$14.1M
Q3 2025$51.0M−$5.8M—−$43.6M$45.2M
Q2 2025$36.0M−$6.9M—−$3.0M$29.1M
Q1 2025−$46.9M−$3.5M−$4.9M$32.4M−$50.3M
Q4 2024$6.2M−$6.3M−$481K$3.5M−$98K

Latham Group: income statement and cash flow

Latham Group, Q3 2026: revenue $182M (+12% year over year), operating margin 13.0%. The chart follows the revenue to costs, profit and cash.

Latham Group: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.