SWIM (Latham Group) Change In Receivables: $-12.8 Mil (TTM As of Mar. 2026)

What is Latham Group Change In Receivables?

Latham Group SWIM -5.54% 73 Change In Receivables is $-12.8 Mil as of Mar. 2026. GuruFocus rates SWIM with a GF Score™ of 73/100 and a GF Value™ of $6.19 (Fairly Valued). The stock has 5 warning signs investors should review.

Latham Group's change in receivables for the quarter that ended in Mar. 2026 was $-52.5 Mil. It means Latham Group's Accounts Receivable increased by $52.5 Mil from Dec. 2025 to Mar. 2026 .

Latham Group's change in receivables for the fiscal year that ended in Dec. 2025 was $-17.4 Mil. It means Latham Group's Accounts Receivable increased by $17.4 Mil from Dec. 2024 to Dec. 2025 .

Latham Group's Accounts Receivable for the quarter that ended in Mar. 2026 was $89.2 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Latham Group's Days Sales Outstanding for the three months ended in Mar. 2026 was 69.39.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Latham Group's liquidation value for the three months ended in Mar. 2026 was $-321.5 Mil.

Latham Group (NAS:SWIM) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Latham Group's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	89.213	/	117.315	*	91
=	69.39

2. In Ben Graham's calculation of liquidation value, Latham Group's accounts receivable are only considered to be worth 75% of book value:

Latham Group's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

	Liquidation Value
=	Cash, Cash Equivalents, Marketable Securities	-	Total Liabilities	+	(0.75 * Accounts Receivable)	+	(0.5 * Total Inventories)
=	27.481	-	459.703	+	0.75 * 89.213	+	0.5 * 87.609
=	-321.5

* 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 Change In Receivables Related Terms

Latham Group Change In Receivables Historical Data

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The historical data trend for Latham Group's Change In Receivables can be seen below:

Latham Group Change In Receivables Chart

Latham Group Annual Data

Trend

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Change In Receivables

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-25.68

10.72

14.37

-5.36

-17.44

Latham Group Quarterly Data
	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25	Mar26
Change In Receivables	Get a 7-Day Free Trial															-57.17	-5.20	6.42	38.52	-52.53

73GF Score

Latham Group Inc SWIM

Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.

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Latham Group Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-12.8 Mil.

Frequently Asked Questions Learn more about Change In Receivables →

What does a Change In Receivables of $-12.8 Mil mean?

Latham Group (SWIM) has a Change In Receivables of $-12.8 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Latham Group and its competitors.

Is Latham Group's Change In Receivables too high?

Latham Group's current Change In Receivables is $-12.8 Mil. Overall, Latham Group has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.

How does Latham Group's Change In Receivables compare to JBI and NX?

Latham Group's Change In Receivables of $-12.8 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 Change In Receivables for a Construction company?

A good Change In Receivables depends on the Construction industry context. However, Change In Receivables 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 Change In Receivables mean?

A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Latham Group and its competitors. Latham Group's current Change In Receivables is $-12.8 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 Fairly Valued. The stock's GF Value™ is $6.19, compared to a current price of $6.14 — trading 0.8% below its estimated fair value. The current Change In Receivables is $-12.8 Mil. Latham Group's overall GF Score™ is 73/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.

How is Change In Receivables calculated?

Change In Receivables is calculated from a company's financial statements. For Latham Group (SWIM), the current Change In Receivables is $-12.8 Mil as of Mar. 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 undervalued. The current stock price of $6.14 is trading 0.8% below its estimated GF Value™ of $6.19. GuruFocus considers Latham Group to be Fairly Valued.

Key valuation signals for SWIM:

Change In Receivables: $-12.8 Mil
GF Value™: $6.19 vs. price of $6.14 (0.8% below fair value)
GF Score™: 73/100 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

Industry Industrials Construction

Comparable Companies JBI NX LMB ASPN APOG AIRJ JLHL PPIH ROCK NPKI TT JCI CARR XPAR:SGO TSE:6367 XSWX:GEBN LII MAIR DUB:KRX MAS

Address 787 Watervliet Shaker Road, Latham, NY, USA, 12110

Website https://www.lathampool.com

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.

73GF Score

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$6.14

Price

$6.19

GF Value

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