Latham Group, Inc. current report, 07 March 2023

Business Context and Reporting Period

Latham Group, Inc. filed this Form 8-K on March 7, 2023 to furnish a press release announcing preliminary results for the fiscal fourth quarter and year ended December 31, 2022.

Latham Group is incorporated in Delaware and its common stock trades on Nasdaq under the symbol SWIM.

Financial Metrics

The filing text provided does not include the attached press release or a clear value for revenue, profit, cash flow, margins, debt, liquidity, or other financial metrics.

The reported results were expressly described as preliminary.

Material Changes Versus the Prior Comparable Period

The filing text does not provide comparative financial results or quantify changes from the prior-year quarter or fiscal year.

Guidance, Outlook, Risks, and Unusual Items

  • The filing itself does not provide guidance, outlook commentary, risk updates, contingencies, or details regarding unusual items.
  • Exhibit 99 is identified as the March 7, 2023 press release containing the preliminary fiscal fourth-quarter and full-year 2022 results, but its substantive contents are not included in the provided filing text.
  • The information furnished under Item 2.02, including Exhibit 99, is not deemed filed for purposes of Section 18 of the Exchange Act and is not incorporated by reference into other filings unless specifically stated.

Investor Verification Items

  • Obtain and review Exhibit 99 for the actual fourth-quarter and full-year 2022 financial results.
  • Verify revenue, profitability, adjusted metrics, cash flow, margins, debt, liquidity, and year-over-year comparisons.
  • Review management’s guidance and commentary on demand, inventory, pricing, costs, and expected operating trends.
  • Confirm whether the preliminary figures changed in the company’s subsequent Form 10-K or other filings.