HAYWHIGH SIGNALFINANCIAL10-K

HAYW shows dramatic business expansion with gross profit surging 362% alongside proportional increases in expenses and a massive 1,890% jump in interest expense.

The financial metrics suggest either a major acquisition, business combination, or fundamental transformation of the company's scale and operations. The proportional increases in both revenue-related items (gross profit) and expenses (SG&A up 302%) indicate organic growth rather than just margin expansion, while the dramatic interest expense increase suggests significant new debt financing to fund this expansion.

Comparing 2026-02-25 vs 2025-02-27View on EDGAR →
FINANCIAL ANALYSIS

HAYW demonstrates extraordinary growth with gross profit jumping 362% to $538.7M and SG&A expenses rising proportionally by 302% to $246.9M, suggesting massive business expansion or acquisition activity. Despite the scale-up, the company maintained operational discipline with net income growing 28% and operating cash flow increasing 21%, while building a stronger balance sheet with cash rising 68% to $329.6M. The 1,890% surge in interest expense to $7.1M and increased share buyback activity of $5.0M signal aggressive capital deployment funded by debt, but the overall financial picture reflects successful scaling of a profitable business model.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
-1889.9%
-$356K-$7.1M

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

Share Buybacks
Cash Flow
+1235.7%
$378K$5.0M

Share repurchases increased 1235.7% — management returning capital, signals confidence in intrinsic value.

Gross Profit
P&L
+361.6%
$116.7M$538.7M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

SG&A Expense
P&L
+302.3%
$61.4M$246.9M

SG&A up 302.3% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Cash & Equivalents
Balance Sheet
+67.7%
$196.6M$329.6M

Cash position surged 67.7% — strong cash generation or capital raise providing significant financial cushion.

Net Income
P&L
+27.7%
$118.7M$151.6M

Net income grew 27.7% — bottom-line growth signals improving overall business health.

Current Assets
Balance Sheet
+24%
$767.0M$951.2M

Current assets grew 24% — improving short-term liquidity or inventory/receivables build.

Operating Cash Flow
Cash Flow
+20.7%
$212.1M$256.0M

Operating cash flow grew 20.7% — strong conversion of earnings to cash, healthy business fundamentals.

Stockholders Equity
Balance Sheet
+11.9%
$1.4B$1.6B

Equity base grew 11.9% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Operating Income
P&L
+11.7%
$208.8M$233.3M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

LANGUAGE CHANGES
NEW — 2026-02-25
PRIOR — 2025-02-27
ADDED
See the definitions of large accelerated filer, accelerated filer, smaller reporting company and emerging growth company in Rule 12b-2 of the Exchange Act.
As of February 23, 2026, there were 217,207,659 shares of the registrant s common stock outstanding.
Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 38 Item 6.
Management's Discussion and Analysis of Financial Condition and Results of Operations 40 Item 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosures 111 Item 9A.
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REMOVED
As of February 25, 2025, there were 215,906,251 shares of common stock of the registrant outstanding.
Market for Registrant's Common Equity, Related Stockholder Matters, and Issuer Purchases of Equity Securities 37 Item 6.
Management's Discussion and Analysis of Financial Condition and Results of Operations 39 Item 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 106 Item 9A.
When used in this document, words such as may, will, should, could, intend, potential, continue, anticipate, believe, estimate, expect, plan, target, predict, project, seek and similar expressions as they relate to us are intended to identify forward-looking statements.
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