SWIM (Latham Group) Days Sales Outstanding: 50.22 (As of Mar. 2026) — 86% Above Median

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SWIM Latham Group Inc SWIM
74 GF Score
Price $6.11
GF Value $6.23
Valuation Fairly Valued
! 5 Warning Signs
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What is Latham Group Days Sales Outstanding?

Latham Group SWIM +3.91% 74 Days Sales Outstanding is 50.22 as of Mar. 2026, which is 86% above its 10-year median of 27.07. GuruFocus rates SWIM with a GF Score™ of 74/100 and a GF Value™ of $6.23 (Fairly Valued). The stock has 5 warning signs investors should review. Among 1,759 Construction companies, Latham Group ranks better than 71.75% on this metric.

Latham Group's average Accounts Receivable for the three months ended in Mar. 2026 was $64.6 Mil. Latham Group's Revenue for the three months ended in Mar. 2026 was $117.3 Mil. Hence, Latham Group's Days Sales Outstanding for the three months ended in Mar. 2026 was 50.22.

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

SWIM' s Days Sales Outstanding Range Over the Past 10 Years
Min: 22.5   Med: 27.07   Max: 50.61
Current: 50.61

During the past 7 years, Latham Group's highest Days Sales Outstanding was 50.61. The lowest was 22.50. And the median was 27.07.

SWIM's Days Sales Outstanding is ranked better than
71.75% of 1759 companies
in the Construction industry
Industry Median: 76.1 vs SWIM: 50.61

Latham Group's Days Sales Outstanding increased from Mar. 2025 (47.52) to Mar. 2026 (50.22).


Latham Group  (NAS:SWIM) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Latham Group Days Sales Outstanding Related Terms


Latham Group Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Latham Group's Days Sales Outstanding 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 Sales Outstanding Chart

Latham Group Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial 27.07 28.75 25.53 22.50 24.14

Latham Group Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Sales Outstanding 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 47.52 45.54 47.81 55.24 50.22

SWIM vs JBI, NX, LMB: Days Sales Outstanding Comparison

For the Building Products & Equipment subindustry, Latham Group's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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 Sales Outstanding vs Construction Industry

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

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


SWIM
74GF Score
Latham Group Inc SWIM
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Latham Group Days Sales Outstanding Calculation

Days Sales Outstanding measures 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.

Accounts Receivable can be measured by Days Sales Outstanding.

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

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (32.299 + 39.914) / 2 ) / 545.912*365
=36.1065 / 545.912*365
=24.14

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

Days Sales Outstanding (Q: Mar. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count ) / Revenue (A: Mar. 2026 )*Days in Period
=( (39.914 + 89.213) / 2 ) / 117.315*365 / 4
=64.5635 / 117.315*365 / 4
=50.22

* 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 Sales Outstanding →
What does a Days Sales Outstanding of 50.22 mean?
Latham Group (SWIM) has a Days Sales Outstanding of 50.22 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Latham Group and its competitors. This is 86% above median its historical median of 27.07. Over the past decade, Latham Group's Days Sales Outstanding has ranged from 22.50 to 50.61. According to the industry distribution chart, Latham Group ranks #497 out of 1759 companies in the Construction industry, placing it in the top 28.3%.
Is Latham Group's Days Sales Outstanding too high?
Latham Group's current Days Sales Outstanding of 50.22 is 86% above median its 10-year median of 27.07. Over the past 10 years, this metric has ranged from a low of 22.50 to a high of 50.61. The Construction industry median Days Sales Outstanding is 76.10. Latham Group's value of 50.22 is 34% below this industry median. Based on the distribution chart, Latham Group ranks #497 out of 1759 companies in the Construction industry, which is above the industry midpoint. Overall, Latham Group has a GF Score™ of 74/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Latham Group's Days Sales Outstanding compare to JBI and NX?
According to the Construction industry distribution chart, Latham Group ranks #497 out of 1759 companies for Days Sales Outstanding. This puts Latham Group in the upper half of its industry. The industry median Days Sales Outstanding is 76.10. Latham Group's value of 50.22 is 34% below this benchmark. Historically, Latham Group's own Days Sales Outstanding has ranged from 22.50 to 50.61 over the past decade. While the company's 10-year median is 27.07 vs. the industry median of 76.10, 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 Sales Outstanding for a Construction company?
The median Days Sales Outstanding among Construction companies is 76.10, based on 1,759 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Latham Group's current Days Sales Outstanding of 50.22 is 34% 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 Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Latham Group and its competitors. For the Construction industry, the median Days Sales Outstanding is 76.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Latham Group's current Days Sales Outstanding is 50.22, which is 86% above median its own 10-year median of 27.07. 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 $6.23, compared to a current price of $6.11 — trading 1.9% below its estimated fair value. The current Days Sales Outstanding is 50.22, which is 86% above median its 10-year median of 27.07 and 34% below the Construction industry median of 76.10. Latham Group's overall GF Score™ is 74/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Latham Group (SWIM), the current Days Sales Outstanding is 50.22 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 $6.11 is trading 1.9% below its estimated GF Value™ of $6.23. GuruFocus considers Latham Group to be Fairly Valued.

Key valuation signals for SWIM:

  • Days Sales Outstanding: 50.22 (86% above median its 10-year median of 27.07)
  • GF Value™: $6.23 vs. price of $6.11 (1.9% below fair value)
  • GF Score™: 74/100 with 5 warning signs
  • Industry Position: 34% below the Construction median (#497 of 1759)

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.
74GF Score

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

$6.11
Price
$6.23
GF Value