Growth Metrics

Latham (SWIM) Change in Accured Expenses (2020 - 2026)

Latham posted quarterly Change in Accured Expenses of -$2.3 million for Q1 2026, up 53.12% year-on-year from -$1.5 million in Q1 2025, and up 82.12% on a QoQ basis from -$12.7 million in Q4 2025.

Latham (SWIM) has 7 years of Change in Accured Expenses data on file, last reported at -$2.3 million in Q1 2026.

  • For the quarter ending Q1 2026, Change in Accured Expenses rose 53.12% year-over-year to -$2.3 million; the trailing twelve-month figure through Mar 2026 stood at -$3.5 million (down 1619.21% YoY), and the FY2025 full-year result was -$6.1 million, down 356.88% from the prior year.
  • Change in Accured Expenses for Q1 2026 stood at -$2.3 million, up from -$12.7 million in the prior quarter.
  • Across five years, Change in Accured Expenses topped out at $7.2 million in Q2 2025 and bottomed at -$19.3 million in Q4 2022.
  • The 5-year median for Change in Accured Expenses is -$3.2 million (2023), against an average of -$2.4 million.
  • The widest annual swing landed in 2023, when Change in Accured Expenses tumbled 558.06%; it then jumped 230.17% in 2024.
  • A 5-year view of Change in Accured Expenses shows it stood at -$19.3 million in 2022, then surged by 39.11% to -$11.8 million in 2023, then jumped by 59.56% to -$4.8 million in 2024, then sank by 167.79% to -$12.7 million in 2025, then jumped by 82.12% to -$2.3 million in 2026.
  • The last three Change in Accured Expenses figures came in at -$2.3 million (Q1 2026), -$12.7 million (Q4 2025), and $4.3 million (Q3 2025), per Business Quant data.

Peer Comparison

# Company Market Cap Enterprise Value Gross Profit (Qtr) Change in Accured Expenses (Qtr)
1 Trane Technologies 99.95 Bn 98.89 Bn 1.73 Bn -
2 Johnson Controls International 84.54 Bn 84.01 Bn 2.07 Bn -175.00 Mn
3 Carrier Global 52.72 Bn 51.70 Bn 4.82 Bn 351.00 Mn
4 Lennox International 16.87 Bn 16.82 Bn 351.30 Mn -74.30 Mn
5 Masco 13.72 Bn 13.60 Bn 686.00 Mn -31.00 Mn
6 Carlisle Companies 13.62 Bn 12.85 Bn 363.20 Mn -7.30 Mn
7 Aaon 10.97 Bn 10.97 Bn 109.77 Mn 11.45 Mn
8 SPX Technologies 10.37 Bn 10.22 Bn 230.60 Mn -29.70 Mn
9 Advanced Drainage Systems 10.34 Bn 10.19 Bn 237.66 Mn 31.37 Mn
10 Latham 610.19 Mn 610.19 Mn 37.16 Mn -2.28 Mn

Historic Data

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DateValue
Mar 28, 2026 -2.28 Mn
Mar 28, 2026 -2.28 Mn
Dec 31, 2025 -12.74 Mn
Dec 31, 2025 -12.74 Mn
Sep 27, 2025 4.32 Mn
Sep 27, 2025 4.32 Mn
Jun 28, 2025 7.21 Mn
Jun 28, 2025 7.21 Mn
Mar 29, 2025 -4.86 Mn
Mar 29, 2025 -4.86 Mn
Dec 31, 2024 -4.76 Mn
Dec 31, 2024 -4.76 Mn
Sep 28, 2024 4.61 Mn
Sep 28, 2024 4.61 Mn
Jun 29, 2024 4.81 Mn
Jun 29, 2024 4.81 Mn
Mar 30, 2024 -5.99 Mn
Mar 30, 2024 -5.99 Mn
Dec 31, 2023 -11.77 Mn
Dec 31, 2023 -11.77 Mn
Sep 30, 2023 6.71 Mn
Sep 30, 2023 6.71 Mn
Jul 1, 2023 -3.69 Mn
Jul 1, 2023 -3.69 Mn
Apr 1, 2023 -3.19 Mn
Apr 1, 2023 -3.19 Mn
Dec 31, 2022 -19.33 Mn
Dec 31, 2022 -19.33 Mn
Oct 1, 2022 2.34 Mn
Oct 1, 2022 2.34 Mn
Jul 2, 2022 806,000.00
Jul 2, 2022 806,000.00
Apr 2, 2022 -3.23 Mn
Apr 2, 2022 -3.23 Mn
Dec 31, 2021 -5.05 Mn
Dec 31, 2021 -5.05 Mn
Oct 2, 2021 4.19 Mn
Oct 2, 2021 4.19 Mn
Jul 3, 2021 9.65 Mn
Jul 3, 2021 9.65 Mn
Apr 3, 2021 -4.10 Mn
Apr 3, 2021 -4.10 Mn
Dec 31, 2020 107,000.00
Dec 31, 2020 107,000.00
Sep 26, 2020 10.94 Mn
Sep 26, 2020 10.94 Mn
Jun 27, 2020 11.17 Mn
Jun 27, 2020 11.17 Mn
Mar 28, 2020 -1.65 Mn
Mar 28, 2020 -1.65 Mn