SWIMMEDIUM SIGNALFINANCIAL10-K

SWIM reported substantially higher operating income and meaningfully increased interest expense, suggesting improved operational performance offset by rising debt service costs.

The company achieved strong operational improvements with gross profit growing 18% and operating income expanding substantially, indicating effective cost management and revenue growth. However, the significant increase in interest expense signals higher borrowing costs or increased debt levels that investors should monitor for potential margin pressure.

Comparing 2026-03-04 vs 2025-03-05View on EDGAR →
FINANCIAL ANALYSIS

SWIM demonstrated solid operational performance with gross profit increasing 18% to $182M while managing SG&A expense growth to 13%. Operating income grew substantially, reflecting improved operational efficiency. However, interest expense roughly doubled, suggesting increased debt service costs that partially offset the operational gains. The balance sheet showed healthy growth in current assets (23%) outpacing current liability increases (12%), indicating strengthened liquidity position.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+96.3%
$15.8M$30.9M

Interest expense surged 96.3% — significant debt increase or rising rates materially impacting earnings.

Operating Income
P&L
+67.3%
$18.3M$30.6M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Capital Expenditure
Cash Flow
+26.2%
$20.1M$25.4M

Capex increased 26.2% — ongoing investment in capacity or infrastructure for future growth.

Accounts Receivable
Balance Sheet
+23.6%
$32.3M$39.9M

Receivables grew 23.6% — monitor days sales outstanding for collection efficiency.

Current Assets
Balance Sheet
+22.8%
$178.3M$219.0M

Current assets grew 22.8% — improving short-term liquidity or inventory/receivables build.

Gross Profit
P&L
+18.4%
$153.7M$182.1M

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

SG&A Expense
P&L
+13.1%
$108.4M$122.6M

SG&A increased modestly — likely reflects growth-related hiring or sales expansion investment.

Current Liabilities
Balance Sheet
+11.5%
$71.0M$79.1M

Current liabilities rose 11.5% — increased short-term obligations, watch current ratio.

LANGUAGE CHANGES
NEW — 2026-03-04
PRIOR — 2025-03-05
ADDED
7262(b)) by the registered public accounting firm that prepared or issued its audit report.
As of February 27, 2026, 116,766,927 shares of the registrant s common stock, $0.0001 par value were outstanding.
Changes I n and Disagreements with Accountants on Accounting and Financial Disclosure 95 Item 9A.
It is our view that we are the most sought-after brand in the pool industry.
Our operations consist of approximately 1,850 employees on average across approximately 30 locations.
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REMOVED
7262(b)) by the registered public accounting firm that prepared or issued its audit report .
The aggregate market value of common stock held by non-affiliates of the registrant based on the last reported sale price of the registrant s common stock on the Nasdaq Global Select Market on June 28, 2024, which was the last business day of the registrant s most recently completed second fiscal quarter, was $ 125,148,754 .
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 103 Item 9A.
It is our view that we are the most sought-after brand in the pool industry and the only pool company that has established a direct relationship with the homeowner.
Our operations consist of approximately 1,800 employees across about 30 locations.
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