SWIM (Latham Group) Accounts Payable & Accrued Expense: $101.4 Mil (As of Jun. 2026)

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SWIM Latham Group Inc SWIM
75 GF Score
Price $7.37
GF Value $6.42
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Latham Group Accounts Payable & Accrued Expense?

Latham Group SWIM +1.94% 75 Accounts Payable & Accrued Expense is $101.4 Mil as of Jun. 2026. GuruFocus rates SWIM with a GF Score™ of 75/100 and a GF Value™ of $6.42 (Modestly Overvalued). The stock has 5 warning signs investors should review.

Latham Group's quarterly accounts payable & accrued expense increased from Dec. 2025 ($60.9 Mil) to Mar. 2026 ($81.2 Mil) and increased from Mar. 2026 ($81.2 Mil) to Jun. 2026 ($101.4 Mil).

Latham Group's annual accounts payable & accrued expense increased from Dec. 2023 ($51.1 Mil) to Dec. 2024 ($54.4 Mil) and increased from Dec. 2024 ($54.4 Mil) to Dec. 2025 ($60.9 Mil).

Latham Group Accounts Payable & Accrued Expense Historical Data

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The historical data trend for Latham Group's Accounts Payable & Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Latham Group Accounts Payable & Accrued Expense Chart

Latham Group Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Payable & Accrued Expense
Get a 7-Day Free Trial 87.30 68.45 51.15 54.37 60.88

Latham Group Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Accounts Payable & Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 79.69 88.83 60.88 81.23 101.39
SWIM
75GF Score
Latham Group Inc SWIM
Accounts Payable & Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Latham Group Accounts Payable & Accrued Expense Calculation

Accounts payable & accrued expense usually includes accounts payable, accrued compensation and related benefits, etc.

Accounts payable is money owed by a business to its suppliers shown as a liability on a company's balance sheet. It is distinct from notes payable liabilities, which are debts created by formal legal instrument documents.

It is part of the current portion of the liabilities (due within one year or within the normal operating cycle if longer) reflected on the balace sheet of the company. A higher Accounts Payable means lower Working Capital needed to operate the business.

What does a Accounts Payable & Accrued Expense of $101.4 Mil mean?
Latham Group (SWIM) has a Accounts Payable & Accrued Expense of $101.4 Mil as of Jun. 2026. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Latham Group and its competitors.
Is Latham Group's Accounts Payable & Accrued Expense too high?
Latham Group's current Accounts Payable & Accrued Expense is $101.4 Mil. Overall, Latham Group has a GF Score™ of 75/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Latham Group's Accounts Payable & Accrued Expense compare to JBI and APOG?
Latham Group's Accounts Payable & Accrued Expense of $101.4 Mil can be compared against companies in the Construction industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable & Accrued Expense for a Construction company?
A good Accounts Payable & Accrued Expense depends on the Construction industry context. However, Accounts Payable & Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Payable & Accrued Expense mean?
A high Accounts Payable & Accrued Expense can signal that a stock is expensive relative to its fundamentals. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Latham Group and its competitors. Latham Group's current Accounts Payable & Accrued Expense is $101.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Latham Group stock overvalued right now?
Based on GuruFocus' analysis, Latham Group (SWIM) is currently considered Modestly Overvalued. The stock's GF Value™ is $6.42, compared to a current price of $7.37 — trading 14.8% above its estimated fair value. The current Accounts Payable & Accrued Expense is $101.4 Mil. Latham Group's overall GF Score™ is 75/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable & Accrued Expense calculated?
Accounts Payable & Accrued Expense is calculated from a company's financial statements. For Latham Group (SWIM), the current Accounts Payable & Accrued Expense is $101.4 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Latham Group (SWIM) Overvalued in 2026?

Based on GuruFocus' analysis, Latham Group stock appears to be overvalued. The current stock price of $7.37 is trading 14.8% above its estimated GF Value™ of $6.42. GuruFocus considers Latham Group to be Modestly Overvalued.

Key valuation signals for SWIM:

  • Accounts Payable & Accrued Expense: $101.4 Mil
  • GF Value™: $6.42 vs. price of $7.37 (14.8% above fair value)
  • GF Score™: 75/100 with 5 warning signs

No single metric tells the full story. See the SWIM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Latham Group Business Description

Address 787 Watervliet Shaker Road, Latham, NY, USA, 12110
Latham Group Inc is a designer, manufacturer, and marketer of in-ground residential swimming pools, liners, and covers in North America, Australia, and New Zealand. The company derives a majority of its revenue from the United States.
75GF Score

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Accounts Payable & Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$7.37
Price
$6.42
GF Value