Latham Group, Inc.
Cash Flow Statement
| Line Item | Jun 2026 | Mar 2026 | Sep 2025 | Jun 2025 | Mar 2025 | Sep 2024 | Jun 2024 | Mar 2024 |
|---|---|---|---|---|---|---|---|---|
| Operating Activities | ||||||||
| Net Income | $12.8M | $-8.5M | $8.1M | $16.0M | $-6.0M | $5.9M | $13.3M | $-7.9M |
| Depreciation & Amortization | — | $13.1M | — | — | $12.4M | — | — | $10.4M |
| Depreciation | — | — | — | — | — | — | — | — |
| Amortization | $7.4M | $7.2M | $7.2M | $7.3M | $7.2M | $7.0M | $6.4M | $6.4M |
| Stock-Based Compensation | — | $1.1M | — | — | $2.0M | — | — | $1.2M |
| Net Cash from Operating Activities | $53.5M | $-47.7M | $51.0M | $36.0M | $-46.9M | $37.2M | $52.4M | $-34.5M |
| Investing Activities | ||||||||
| Capital Expenditures | $5.6M | $10.5M | $5.8M | $6.9M | $3.5M | $4.0M | $4.5M | $5.3M |
| Business Acquisitions | — | $14.4M | — | — | $4.9M | — | — | $0 |
| Net Cash from Investing Activities | — | $-24.9M | — | — | $-8.4M | — | — | $-5.3M |
| Financing Activities | ||||||||
| Dividends Paid | — | — | — | — | — | — | — | — |
| Stock Repurchases | — | — | — | — | — | — | — | — |
| Net Cash from Financing Activities | — | $28.4M | — | — | $22.5M | — | — | $-19.0M |
| Net Change in Cash | — | $-43.6M | — | — | $-32.4M | — | — | $-59.0M |
| Free Cash Flow | $48.0M | $-58.2M | $45.2M | $29.1M | $-50.3M | $33.2M | $47.9M | $-39.9M |