SWIM (Latham Group) Days Payable: 24.31 (As of Jun. 2026) — 21% Above Median

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SWIM Latham Group Inc SWIM
72 GF Score
Price $7.49
GF Value $6.32
Valuation Modestly Overvalued
! 7 Warning Signs
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What is Latham Group Days Payable?

Latham Group SWIM +3.46% 72 Days Payable is 24.31 as of Jun. 2026, which is 21% above its 10-year median of 20.08. GuruFocus rates SWIM with a GF Score™ of 72/100 and a GF Value™ of $6.32 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 1,721 Construction companies, Latham Group ranks worse than 90.7% on this metric.

Latham Group's average Accounts Payable for the three months ended in Jun. 2026 was $33.9 Mil. Latham Group's Cost of Goods Sold for the three months ended in Jun. 2026 was $127.4 Mil. Hence, Latham Group's Days Payable for the three months ended in Jun. 2026 was 24.31.

The historical rank and industry rank for Latham Group's Days Payable or its related term are showing as below:

SWIM' s Days Payable Range Over the Past 10 Years
Min: 15.57   Med: 20.08   Max: 27.79
Current: 27.11

During the past 7 years, Latham Group's highest Days Payable was 27.79. The lowest was 15.57. And the median was 20.08.

SWIM's Days Payable is ranked worse than
90.7% of 1721 companies
in the Construction industry
Industry Median: 76.51 vs SWIM: 27.11

Latham Group's Days Payable increased from Jun. 2025 (22.76) to Jun. 2026 (24.31). It may suggest that Latham Group delayed paying its suppliers.


Latham Group Days Payable Historical Data

* Premium members only.

The historical data trend for Latham Group's Days Payable 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 Days Payable Chart

Latham Group Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 27.79 24.16 18.79 15.57 16.26

Latham Group Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Days Payable 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 22.76 24.23 30.82 27.98 24.31

SWIM vs JBI, APOG, NX: Days Payable Comparison

For the Building Products & Equipment subindustry, Latham Group's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Latham Group Days Payable vs Construction Industry

For the Construction industry and Industrials sector, Latham Group's Days Payable distribution charts can be found below:

* The bar in red indicates where Latham Group's Days Payable falls into.


SWIM
72GF Score
Latham Group Inc SWIM
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Latham Group Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Latham Group's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (13.141 + 19.283) / 2 ) / 363.824*365
=16.212 / 363.824*365
=16.26

Latham Group's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (29.874 + 37.992) / 2 ) / 127.396*365 / 4
=33.933 / 127.396*365 / 4
=24.31

* 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.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 24.31 mean?
Latham Group (SWIM) has a Days Payable of 24.31 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Latham Group and its competitors. This is 21% above median its historical median of 20.08. Over the past decade, Latham Group's Days Payable has ranged from 15.57 to 27.79. According to the industry distribution chart, Latham Group ranks #1561 out of 1721 companies in the Construction industry, placing it in the top 90.7%.
Is Latham Group's Days Payable too high?
Latham Group's current Days Payable of 24.31 is 21% above median its 10-year median of 20.08. Over the past 10 years, this metric has ranged from a low of 15.57 to a high of 27.79. The Construction industry median Days Payable is 76.51. Latham Group's value of 24.31 is 68.2% below this industry median. Based on the distribution chart, Latham Group ranks #1561 out of 1721 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Latham Group has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Latham Group's Days Payable compare to JBI and APOG?
According to the Construction industry distribution chart, Latham Group ranks #1561 out of 1721 companies for Days Payable. This places Latham Group in the lower half of its industry. The industry median Days Payable is 76.51. Latham Group's value of 24.31 is 68.2% below this benchmark. Historically, Latham Group's own Days Payable has ranged from 15.57 to 27.79 over the past decade. While the company's 10-year median is 20.08 vs. the industry median of 76.51, Latham Group has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Construction company?
The median Days Payable among Construction companies is 76.51, based on 1,721 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Latham Group's current Days Payable of 24.31 is 68.2% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Latham Group and its competitors. For the Construction industry, the median Days Payable is 76.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Latham Group's current Days Payable is 24.31, which is 21% above median its own 10-year median of 20.08. 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 $6.32, compared to a current price of $7.49 — trading 18.4% above its estimated fair value. The current Days Payable is 24.31, which is 21% above median its 10-year median of 20.08 and 68.2% below the Construction industry median of 76.51. Latham Group's overall GF Score™ is 72/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Latham Group (SWIM), the current Days Payable is 24.31 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 $7.49 is trading 18.4% above its estimated GF Value™ of $6.32. GuruFocus considers Latham Group to be Modestly Overvalued.

Key valuation signals for SWIM:

  • Days Payable: 24.31 (21% above median its 10-year median of 20.08)
  • GF Value™: $6.32 vs. price of $7.49 (18.4% above fair value)
  • GF Score™: 72/100 with 7 warning signs
  • Industry Position: 68.2% below the Construction median (#1561 of 1721)

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.
72GF Score

Get the complete analysis for SWIM

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

$7.49
Price
$6.32
GF Value