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DEBT - Prior Term Loan (Details) $ in Millions	Sep. 26, 2026 USD ($)
Secured Debt \| Prior Term Loan \| Line of Credit
Debt Instrument [Line Items]
Amount borrowed	$ 325.0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 26, 2026
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements and notes have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”). The Company’s unaudited condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Unaudited Interim Financial Information The unaudited condensed consolidated balance sheet at December 31, 2025 was derived from audited financial statements but does not include all disclosures required by GAAP. The accompanying unaudited condensed consolidated financial statements as of September 26, 2026 and for the fiscal quarters and three fiscal quarters ended September 26, 2026 and September 27, 2025, respectively, have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial statements. Certain information and footnote disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. These condensed consolidated financial statements should be read in conjunction with Latham Group, Inc.’s audited consolidated financial statements and the notes thereto for the fiscal year ended December 31, 2025 included in the Company’s 2025 Annual Report on Form 10-K, filed with the SEC on March 4, 2026 (the “Annual Report”). In the opinion of management, all adjustments, consisting only of normal recurring adjustments necessary for a fair statement of these condensed consolidated financial statements, have been included. The Company’s results of operations for the fiscal quarter and three fiscal quarters ended September 26, 2026 are not necessarily indicative of the results of operations that may be expected for the fiscal year ending December 31, 2026 or other interim periods thereof. Use of Estimates The preparation of the Company’s condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The Company bases its estimates on historical experience, known trends, and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. Estimates are evaluated on an ongoing basis and revised as there are changes in circumstances, facts, and experience. Changes in estimates are recorded in the period in which they become known. Seasonality Although the Company generally has demand for its products throughout the year, its business is seasonal and weather is one of the principal external factors affecting the business. In general, net sales and net income are highest (or net loss is the lowest) during the second and third quarters, representing the peak months of swimming pool use, pool installation, and remodeling and repair activities. Severe weather may also affect net sales in all periods. Significant Accounting Policies Refer to the Annual Report for a discussion of the Company’s significant accounting policies. Recently Issued Accounting Pronouncements The Company qualifies as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012 and has elected to “opt in” to the extended transition period related to complying with new or revised accounting standards, which means that when a standard is issued or revised and it has different application dates for public and nonpublic companies, the Company will adopt the new or revised standard at the time nonpublic companies adopt the new or revised standard and will do so until such time that the Company either (i) irrevocably elects to “opt out” of such extended transition period or (ii) no longer qualifies as an emerging growth company, which will occur no later than December 31, 2026. The Company may choose to early adopt any new or revised accounting standards whenever such early adoption is permitted for private companies. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40) (“ASU 2024-03”), which improves disclosures to provide more detailed information about a business entity’s expenses. ASU 2024-03 is effective for public business entities for fiscal years beginning after December 15, 2026. The amendments should be applied retrospectively to all prior periods presented in the financial statements, with early adoption permitted. The Company is currently evaluating ASU 2024-03 and its potential impact on the condensed consolidated financial statements. In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270) (“ASU 2025-11”), which improves the navigability of the required interim disclosures and clarifies when that guidance is applicable. ASU 2025-11 is effective for public business entities for interim reporting periods within annual fiscal years beginning after December 15, 2027. The amendments should be applied retrospectively to all prior periods presented in the financial statements, with early adoption permitted. The Company is currently evaluating ASU 2025-11 and its potential impact on the condensed consolidated financial statements.

NATURE OF THE BUSINESS	9 Months Ended
NATURE OF THE BUSINESS	Sep. 26, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF THE BUSINESS	Notes to Condensed Consolidated Financial Statements (unaudited) 1. NATURE OF THE BUSINESS Latham Group, Inc. (the “Company” or “Latham”) wholly owns Latham Pool Products, Inc. (“Latham Pool Products”), a designer, manufacturer, and marketer of in-ground residential swimming pools in North America, Australia, and New Zealand. Latham Pool Products offers a portfolio of pools and related products, including in-ground swimming pools, pool covers, and pool liners.

SUBSEQUENT EVENTS (Details) - Subsequent Event - Repurchase Program $ in Millions	Oct. 27, 2026 USD ($)
Subsequent Event [Line Items]
Amount authorized for repurchase	$ 100
Term of repurchase program	3 years

DEBT - Interest Rate Risk (Details) - USD ($) $ in Millions	Jun. 04, 2025	Mar. 10, 2023
Interest rate swap 2023
Derivative [Line Items]
Fixed borrowing rate		4.3725%
Derivative notional amount		$ 161.0
Interest rate swap 2025
Derivative [Line Items]
Fixed borrowing rate	3.92%
Derivative notional amount	$ 140.0

DEBT

9 Months Ended

Sep. 26, 2026

Debt Disclosure [Abstract]

DEBT

7. DEBT

The components of the Company’s outstanding long-term debt obligations consisted of the following (in thousands):


	September 26, 2026		December 31, 2025
New Term Loan	$	300,000	$	—
Prior Term Loan	—		284,813
Prior and New Revolving Credit Facilities	—		—
Less: Unamortized discount and debt issuance costs	(7,538)		(4,972)
Total debt	292,462		279,841

Less: Current portion of long-term debt	(2,250)		(3,250)
Total long-term debt	$	290,212	$	276,591

On August 20, 2026 (the "Closing Date"), Latham Pool Products and certain subsidiary guarantors entered into a new credit agreement (the "New Credit Agreement") with Jefferies Finance LLC, which provides a senior secured multicurrency revolving line of credit in an initial principal amount of $75.0 million, which includes a sub-limit for letters of credit (the "New Revolving Credit Facility"), and a U.S. Dollar senior secured term loan facility (the “New Term Loan”) in an initial principal amount of $300.0 million (collectively, the "Refinancing"). On the Closing Date, proceeds from the borrowings under the New Credit Agreement were used to repay and replace all outstanding obligations under, and terminate, the Credit and Guaranty Agreement, dated as of February 23, 2022, among Latham Pool Products, Latham International Manufacturing Corp. ("LIMC") and the other guarantors party thereto, the lenders party thereto and Barclays Bank PLC, as administrative agent (the "Prior Credit Agreement").

The New Credit Agreement was evaluated under ASC 470-50, Debt - Modifications and Extinguishments. The borrowings under the Refinancing represent a loan syndication. As such, the New Credit Agreement was evaluated on a lender-by-lender basis and resulted in new borrowings, extinguishments and modifications depending on each lender's participation or lack thereof in the New Term Loan and the New Revolving Credit Facility. As part of the New Credit Agreement, $1.0 million of previously capitalized debt issuance costs were expensed within loss on extinguishment and modification of debt in the condensed consolidated statement of operations for the three fiscal quarters ended September 26, 2026.

The Company is required to meet certain financial covenants, including maintaining specific liquidity measurements. To the extent that outstanding usage of the New Revolving Credit Facility exceeds 40% of the commitments under the New Revolving Credit Facility as of the last day of any fiscal quarter, LIMC is required to be in compliance with a maximum First Lien Net Leverage Ratio (as defined below) of 5.20:1.00 as of the last day of such fiscal quarter. There are also negative covenants, including certain restrictions on the Company’s ability to incur additional indebtedness, create liens, make investments, consolidate or merge with other entities, enter into transactions with affiliates, make prepayments with respect to certain indebtedness and make restricted payments and other distributions.

The New Credit Agreement contains customary mandatory prepayment provisions, including requirements to make mandatory prepayments with 50% of any excess cash flow and with 100% of the net cash proceeds from the incurrence of nonpermitted indebtedness, asset sales and casualty and condemnation events, in each case, subject to customary exceptions.

New Revolving Credit Facility

The New Revolving Credit Facility may be utilized to finance working capital and other general corporate purposes and permits Latham Pool Products to borrow loans in U.S. Dollars, Canadian Dollars, Euros and Australian Dollars. The New Revolving Credit Facility matures on August 20, 2031. Loans outstanding under the New Revolving Credit Facility denominated in U.S. Dollars and Canadian Dollars bear interest, at the borrower’s option, at a rate per annum based on Term SOFR or the Term CORRA Rate (each, as defined in the New Credit Agreement), as applicable, plus a margin ranging from 3.25% to 3.50%, depending on the First Lien Net Leverage Ratio (as defined in the New Credit Agreement, the "First Lien Net Leverage Ratio"), or at a rate per annum based on the Alternate Base Rate or the Canadian Prime Rate (each, as defined in the New Credit Agreement), plus a margin ranging from 2.25% to 2.50%, depending on the First Lien Net Leverage Ratio. Loans outstanding under the New Revolving Credit Facility denominated in Euros or Australian Dollars bear interest based on EURIBOR or the BBSY (each, as defined in the New Credit Agreement), respectively, plus a margin ranging from 3.25% to 3.50%, depending on the First Lien Net Leverage Ratio. A commitment fee accrues on any unused portion of the commitments under the New Revolving Credit Facility. The commitment fee is due and payable quarterly in arrears, and accrues at a rate per annum ranging from 0.25% to 0.50%, depending on the First Lien Net Leverage Ratio. Borrowings under the New Revolving Credit Facility are not subject to amortization and are due at maturity.

The Company incurred debt issuance costs of $0.8 million related to the New Revolving Credit Facility. The debt issuance costs were recorded within other assets on the condensed consolidated balance sheet and are being amortized over the life of the New Revolving Credit Facility.

As of September 26, 2026, there were no outstanding borrowings on the New Revolving Credit Facility and $75.0 million was available for future borrowing.

New Term Loan

Pursuant to the New Credit Agreement, Latham Pool Products borrowed $300.0 million in term loans. The New Term Loan matures on August 20, 2033. Loans outstanding under the New Term Loan bear interest, at the borrower’s option, at a rate per annum based on Term SOFR (as defined in the New Credit Agreement), plus a margin of 4.00%, or based on the Alternate Base Rate (as defined in the New Credit Agreement), plus a margin of 3.00%. Loans under the New Term Loan are subject to scheduled quarterly amortization payments of $750,000, which represents 0.25% of the initial principal amount of the New Term Loan.

The Company recorded debt issuance costs of $5.2 million and $2.5 million of debt discount related to the New Term Loan as a direct reduction to the carrying amount of long-term debt on the condensed consolidated balance sheet.

Outstanding borrowings under the New Term Loan as of September 26, 2026 were $292.5 million, net of unamortized discount and debt issuance costs of $7.5 million.

As of September 26, 2026, the unamortized debt issuance costs and discount on the New Term Loan were $5.1 million and $2.4 million, respectively. The effective interest rate was 8.26% at September 26, 2026, including the impact of the Company’s interest rate swap.

Prior Revolving Credit Facility

On February 23, 2022, the Company entered into a revolving credit facility with Barclays Bank, PLC under the Prior Credit Agreement that was utilized to finance ongoing general corporate and working capital needs and permitted Latham Pool Products to borrow loans in U.S. Dollars, Canadian Dollars, Euros and Australian Dollars up to $75.0 million (the "Prior Revolving Credit Facility"). The Prior Revolving Credit Facility had a maturity date of February 23, 2027 but was terminated as of the Closing Date of the Refinancing.

During the three fiscal quarters ended September 26, 2026, the Company repaid $35.0 million of outstanding borrowings on the Prior Revolving Credit Facility before the Refinancing.

Prior Term Loan

Pursuant to the Prior Credit Agreement, Latham Pool Products also borrowed $325.0 million in term loans (the "Prior Term Loan"). The Prior Term Loan was repaid and terminated as of the Closing Date of the Refinancing.

Interest Rate Risk

Interest rate risk associated with the Prior Credit Agreement was, and with the New Credit Agreement is, mitigated partially through interest rate swaps.

The Company entered into an interest rate swap that was executed on March 10, 2023 (the “2023 Interest Rate Swap”). The 2023 Interest Rate Swap had an effective date of May 18, 2023 and a termination date of May 18, 2026. Under the terms of the 2023 Interest Rate Swap, the Company fixed its SOFR borrowing rate at 4.3725% on a notional amount of $161.0 million. The 2023 Interest Rate Swap was not designated as a hedging instrument for accounting purposes (see Note 4).

Subsequently, the Company entered into a new interest rate swap that was executed on June 4, 2025 (the “2025 Interest Rate Swap”). As part of the 2025 Interest Rate Swap, the Company terminated the 2023 Interest Rate Swap prior to its May 18, 2026 termination date. The 2025 Interest Rate Swap became effective on May 19, 2025 and has a termination date of May 18, 2027. Under the terms of the 2025 Interest Rate Swap, the Company fixed its SOFR borrowing rate at 3.92% on a notional amount of $140.0 million. The 2025 Interest Rate Swap is not designated as a hedging instrument for accounting purposes (see Note 4).

Debt Maturities

Principal payments due on the outstanding debt, excluding the New Revolving Credit Facility, in the next five fiscal years, excluding any potential payments based on excess cash flow levels, are as follows (in thousands):


Fiscal Year Ending	New Term Loan
Remainder of fiscal year 2026	$	—
2027	3,000
2028	3,000
2029	3,000
2030	3,000
Thereafter	288,000
	$	300,000

Guarantees

The obligations under the New Credit Agreement are guaranteed by LIMC and the wholly-owned domestic subsidiaries of LIMC (other than Latham Pool Products) as set forth in the loan guaranty (the “Guarantors”), which was executed in connection with the New Credit Agreement. The obligations under the New Credit Agreement are secured by substantially all of the Guarantors’ tangible and intangible assets, including their accounts receivable, equipment, intellectual property and inventory. The New Credit Agreement also restricts payments and other distributions unless certain conditions are met, which could restrict the Company’s ability to pay dividends. The ownership chain between Latham Pool Products and the Company consists of a series of holding companies with no material assets, liabilities, or standalone operations other than indirect equity interests in Latham Pool Products.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

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+ Details

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 26, 2026

Fair Value Disclosures [Abstract]

Schedule of Carrying Amount and Fair Value of the Term Loans

The following table sets forth the carrying amount and fair value of the term loans (in thousands):


	September 26, 2026				December 31, 2025
	Carrying Value		Estimated Fair Value		Carrying Value		Estimated Fair Value
New Term Loan	$	292,462	$	292,462	$	—	$	—
Prior Term Loan	$	—	$	—	$	279,841	$	279,841

LEASES (Tables)

9 Months Ended

Sep. 26, 2026

Leases [Abstract]

Schedule of Components of Lease Expense

The components of lease expense for the fiscal quarter and three fiscal quarters ended September 26, 2026 and September 27, 2025 were as follows (in thousands):


	Fiscal Quarter Ended				Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Operating lease expense	$	2,545	$	2,266	$	7,282	$	6,592
Finance lease amortization of assets	214		215		649		636
Finance lease interest on lease liabilities	56		67		171		202
Short-term lease expense	70		135		210		328
Variable lease expense	210		187		673		554
Total lease expense	$	3,095	$	2,870	$	8,985	$	8,312

Schedule of Supplemental Lease Information

Operating and finance lease right-of-use assets and lease-related liabilities as of September 26, 2026 and December 31, 2025 were as follows (in thousands):


	September 26, 2026		December 31, 2025		Classification

Lease right-of-use assets:
Operating leases	$	32,830	$	30,723	Operating lease right-of-use assets
Finance leases	2,480		2,714		Other assets
Total lease right-of-use assets	$	35,310	$	33,437

Lease-related liabilities:
Current
Operating leases	$	7,022	$	7,630	Current operating lease liabilities
Finance leases	914		815		Accrued expenses and other current liabilities
Non-current
Operating leases	25,808		23,964		Non-current operating lease liabilities
Finance leases	1,782		2,125		Other long-term liabilities
Total lease liabilities	$	35,526	$	34,534

The table below presents supplemental information related to leases as of September 26, 2026 and December 31, 2025:


	September 26, 2026		December 31, 2025
Weighted-average remaining lease term (years):
Finance leases	3.1		3.6
Operating leases	5.4		4.9
Weighted-average discount rate:
Finance leases	7.9	%	8.1	%
Operating leases	6.5	%	5.9	%

The table below presents supplemental information related to the cash flows for operating leases recorded on the condensed consolidated statements of cash flows (in thousands):


	Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025
Cash paid for amounts included in the measurement of operating lease liabilities:
Operating cash flows for operating leases	$	5,693	$	5,589

Schedule of Maturities of Operating Lease Liabilities

The following table summarizes fiscal year maturities of operating and finance lease liabilities as of September 26, 2026 (in thousands):


	Operating Leases		Finance Leases		Total
Remainder of fiscal year 2026	$	2,372	$	274	$	2,646
2027	8,556		1,080		9,636
2028	7,175		985		8,160
2029	6,569		498		7,067
2030	5,393		167		5,560
Thereafter	9,077		19		9,096
Total lease payments	39,142		3,023		42,165
Less: Interest	(6,312)		(327)		(6,639)
Present value of lease liability	$	32,830	$	2,696	$	35,526

Schedule of Maturities of Finance Lease Liabilities

The following table summarizes fiscal year maturities of operating and finance lease liabilities as of September 26, 2026 (in thousands):


	Operating Leases		Finance Leases		Total
Remainder of fiscal year 2026	$	2,372	$	274	$	2,646
2027	8,556		1,080		9,636
2028	7,175		985		8,160
2029	6,569		498		7,067
2030	5,393		167		5,560
Thereafter	9,077		19		9,096
Total lease payments	39,142		3,023		42,165
Less: Interest	(6,312)		(327)		(6,639)
Present value of lease liability	$	32,830	$	2,696	$	35,526

DEBT - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
DEBT - Narrative (Details) - USD ($) $ in Thousands	Sep. 26, 2026	Sep. 26, 2026	Sep. 27, 2025	Aug. 20, 2026
Debt Instrument [Line Items]
Loss on extinguishment and modification of debt		$ (2,045)	$ 0
New Credit Agreement \| Line of Credit
Debt Instrument [Line Items]
Loss on extinguishment and modification of debt	$ 1,000
Revolving Credit Facility \| New Revolving Credit Facility \| Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 75,000	$ 75,000		$ 75,000
Revolving Credit Facility \| New Credit Agreement \| Line of Credit
Debt Instrument [Line Items]
Percentage of aggregate commitments on borrowings	40.00%	40.00%
Covenant, leverage ratio	5.20	5.20
Debt instrument mandatory prepayment percentage of excess cash flow	50.00%	50.00%
Debt instrument mandatory prepayment percentage of net cash proceeds	100.00%	100.00%
Secured Debt \| New Term Loan \| Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity				$ 300,000

ACQUISITIONS (Details) - Business Combination, Series of Individually Immaterial Business Combinations $ in Millions	1 Months Ended
	Feb. 28, 2026 USD ($)	Feb. 28, 2025 USD ($) autocoverDealer
Business Combination [Line Items]
Number of autocover dealers acquired \| autocoverDealer		2
Total purchase price	$ 15.4	$ 5.6
Consideration transferred, accrued	$ 1.6

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

GOODWILL AND INTANGIBLE ASSETS, NET - Schedule of Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 26, 2026	Dec. 31, 2025
Intangible Asset, Finite-Lived, after Accumulated Amortization, Estimated Amortization Expense, Fiscal Year Maturity [Abstract]
Remainder of fiscal year 2026	$ 7,363
2027	29,142
2028	28,121
2029	22,751
2030	21,902
Thereafter	141,847
Net Amount	$ 251,126	$ 268,073

FAIR VALUE MEASUREMENTS - Narrative (Details) - Level 2 - Interest rate swap - USD ($) $ in Millions	Sep. 26, 2026	Dec. 31, 2025
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of interest rate swap asset	$ 0.3
Fair value of interest rate swap liability		$ 1.1

FAIR VALUE MEASUREMENTS - Schedule of Carrying Amount and Fair Value of the Term Loans (Details) - Level 2 - USD ($) $ in Thousands	Sep. 26, 2026	Dec. 31, 2025
New Term Loan \| Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Term Loan	$ 292,462	$ 0
New Term Loan \| Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Term Loan	292,462	0
Prior Term Loan \| Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Term Loan	0	279,841
Prior Term Loan \| Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Term Loan	$ 0	$ 279,841

- Definition

Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.

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+ Details

ACQUISITIONS	9 Months Ended
ACQUISITIONS	Sep. 26, 2026
Business Combination [Abstract]
ACQUISITIONS	3. ACQUISITIONS Business Combinations In February 2025, the Company completed the acquisition of two autocover dealers located in New York and Tennessee for a purchase price of $5.6 million. In February 2026, the Company completed the acquisition of Freedom Pools in Australia for a purchase price of $15.4 million, including a holdback of $1.6 million that has been accrued for on the Company's condensed consolidated balance sheet. Each of these acquisitions qualified as a business combination. These transactions resulted in an increase to goodwill and intangibles, but were not material to the Company's condensed consolidated financial statements, and as a result, additional business combination disclosures for these acquisitions have been omitted.

- Definition

The entire disclosure for business combination.

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+ Details

STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 26, 2026

Share-Based Payment Arrangement [Abstract]

Schedule of Stock-Based Compensation Expense

The following table summarizes the Company’s stock-based compensation expense (in thousands):


	Fiscal Quarter Ended				Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Selling, general and administrative	$	998	$	1,980	$	3,711	$	5,332

Schedule of Restricted Stock Units Activity

The following table represents the Company’s restricted stock units activity during the three fiscal quarters ended September 26, 2026:


	Shares	Weighted- Average Grant- Date Fair Value
Outstanding at January 1, 2026	3,335,594	$	4.22
Granted	922,631	6.26
Vested	(1,213,999)	4.36
Forfeited	(746,468)	4.49
Outstanding at September 26, 2026	2,297,758	$	4.88

Schedule of Stock Option Activity

The following table represents the Company’s stock options activity during the three fiscal quarters ended September 26, 2026:


	Shares	Weighted- Average Exercise Price per Share		Weighted- Average Remaining Contract Term	Aggregate Intrinsic Value
				(in years)	(in thousands)
Outstanding at January 1, 2026	1,150,712	$	14.84
Granted	—	—
Exercised	(15,562)	5.77
Forfeited	—	—
Expired	(100,757)	17.20
Outstanding at September 26, 2026	1,034,393	$	14.74	4.65	$	57
Vested and expected to vest at September 26, 2026	1,034,393	$	14.74	4.65	$	57
Options exercisable at September 26, 2026	1,031,811	$	14.77	4.65	$	52

Schedule of Stock Appreciation Rights Activity

The following table represents the Company’s stock appreciation rights activity during the three fiscal quarters ended September 26, 2026:


	Shares	Weighted- Average Exercise Price per Share		Weighted- Average Remaining Contract Term	Aggregate Intrinsic Value
				(in years)	(in thousands)
Outstanding at January 1, 2026	514,503	$	3.12
Granted	907,591	6.44
Exercised	(200,719)	3.24
Forfeited	(13,569)	3.24
Outstanding at September 26, 2026	1,207,806	$	5.59	8.64	$	963
Vested and expected to vest at September 26, 2026	1,207,806	$	5.59	8.64	$	963
Stock appreciation rights exercisable at September 26, 2026	158,960	$	3.05	6.69	$	508

Schedule of PSU Activity

The following table represents the Company’s PSU activity during the three fiscal quarters ended September 26, 2026:


	Shares	Weighted- Average Grant Date Fair Value
Outstanding at January 1, 2026	941,803	$	5.23
Granted	314,026	6.30
Vested	(190,328)	7.08
Adjustment for performance achievement (1)	—	—
Forfeited	(277,032)	6.11
Outstanding at September 26, 2026 ⁽²⁾	788,469	$	4.90

(1)Represents the adjustment to previously granted PSUs based on the Company’s performance expectations as of the end of each respective fiscal year.

(2)An additional 358,180 PSUs could potentially be included if the maximum performance level of 200% is earned for all PSUs granted on or after January 1, 2025 and outstanding as of September 26, 2026.

INVENTORIES, NET (Details) - USD ($) $ in Thousands	Sep. 26, 2026	Dec. 31, 2025
Inventory Disclosure [Abstract]
Raw materials	$ 60,396	$ 50,973
Finished goods	26,295	23,953
Inventory, net, Total	$ 86,691	$ 74,926

DEBT - Prior Revolving Credit Facility (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Feb. 23, 2022
Debt Instrument [Line Items]
Payments on revolving credit facility	$ 35,000	$ 25,000
Revolving Credit Facility \| Prior Revolving Credit Facility \| Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 75,000
Payments on revolving credit facility	$ 35,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

PRODUCT WARRANTIES (Tables)

9 Months Ended

Sep. 26, 2026

Product Warranties Disclosures [Abstract]

Schedule of Warranty Reserve Activity

The warranty reserve activity consisted of the following (in thousands):


	Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025
Balance at the beginning of the fiscal year	$	3,349	$	2,647
Adjustments to reserve	2,718		2,338
Less: Settlements made (in cash or in kind)	(2,661)		(1,957)
Balance at the end of the fiscal quarter	$	3,406	$	3,028

SEGMENT REPORTING - Schedule of Operations of the Company's single segment (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 26, 2026	Jun. 27, 2026	Mar. 28, 2026	Sep. 27, 2025	Jun. 28, 2025	Mar. 29, 2025	Sep. 26, 2026	Sep. 27, 2025
Segment Reporting [Line Items]
Net sales	$ 182,175			$ 161,903			$ 496,964	$ 445,962
Stock-based compensation expense							3,711	5,332
Interest expense, net	5,423			6,067			16,109	19,587
Loss on extinguishment and modification of debt							(2,045)	0
Other (income) expense, net	(71)			1,168			2,123	(2,187)
Earnings from equity method investment	(1,789)			(1,310)			(3,705)	(2,751)
Income tax expense	2,966			7,466			6,273	8,517
Net income	12,056	$ 12,754	$ (8,534)	8,117	$ 15,980	$ (5,962)	16,276	18,135
Single Reportable Segment
Segment Reporting [Line Items]
Net sales	182,175			161,903			496,964	445,962
Other cost of sales	109,964			100,174			307,786	279,229
Other selling, general and administrative expense	28,745			24,669			90,886	79,427
Depreciation	5,883			5,452			17,652	15,638
Amortization	7,572			7,429			22,542	22,340
Stock-based compensation expense	998			1,980			3,711	5,332
Strategic initiative costs	686			684			1,645	2,246
Acquisition and integration related costs	3,231			7			9,155	289
Restructuring charges	1,489			0			1,489	160
Interest expense, net	5,423			6,067			16,109	19,587
Loss on extinguishment and modification of debt	5,022			0			5,022	0
Other (income) expense, net	(71)			1,168			2,123	(2,187)
Earnings from equity method investment	(1,789)			(1,310)			(3,705)	(2,751)
Income tax expense	2,966			7,466			6,273	8,517
Net income	$ 12,056			$ 8,117			$ 16,276	$ 18,135

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 26, 2026
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements and notes have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”). The Company’s unaudited condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Unaudited Interim Financial Information	Unaudited Interim Financial Information The unaudited condensed consolidated balance sheet at December 31, 2025 was derived from audited financial statements but does not include all disclosures required by GAAP. The accompanying unaudited condensed consolidated financial statements as of September 26, 2026 and for the fiscal quarters and three fiscal quarters ended September 26, 2026 and September 27, 2025, respectively, have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial statements. Certain information and footnote disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. These condensed consolidated financial statements should be read in conjunction with Latham Group, Inc.’s audited consolidated financial statements and the notes thereto for the fiscal year ended December 31, 2025 included in the Company’s 2025 Annual Report on Form 10-K, filed with the SEC on March 4, 2026 (the “Annual Report”). In the opinion of management, all adjustments, consisting only of normal recurring adjustments necessary for a fair statement of these condensed consolidated financial statements, have been included. The Company’s results of operations for the fiscal quarter and three fiscal quarters ended September 26, 2026 are not necessarily indicative of the results of operations that may be expected for the fiscal year ending December 31, 2026 or other interim periods thereof.
Use of Estimates	Use of Estimates The preparation of the Company’s condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The Company bases its estimates on historical experience, known trends, and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. Estimates are evaluated on an ongoing basis and revised as there are changes in circumstances, facts, and experience. Changes in estimates are recorded in the period in which they become known.
Seasonality	Seasonality Although the Company generally has demand for its products throughout the year, its business is seasonal and weather is one of the principal external factors affecting the business. In general, net sales and net income are highest (or net loss is the lowest) during the second and third quarters, representing the peak months of swimming pool use, pool installation, and remodeling and repair activities. Severe weather may also affect net sales in all periods.
Significant Accounting Policies	Significant Accounting Policies Refer to the Annual Report for a discussion of the Company’s significant accounting policies.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements The Company qualifies as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012 and has elected to “opt in” to the extended transition period related to complying with new or revised accounting standards, which means that when a standard is issued or revised and it has different application dates for public and nonpublic companies, the Company will adopt the new or revised standard at the time nonpublic companies adopt the new or revised standard and will do so until such time that the Company either (i) irrevocably elects to “opt out” of such extended transition period or (ii) no longer qualifies as an emerging growth company, which will occur no later than December 31, 2026. The Company may choose to early adopt any new or revised accounting standards whenever such early adoption is permitted for private companies. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40) (“ASU 2024-03”), which improves disclosures to provide more detailed information about a business entity’s expenses. ASU 2024-03 is effective for public business entities for fiscal years beginning after December 15, 2026. The amendments should be applied retrospectively to all prior periods presented in the financial statements, with early adoption permitted. The Company is currently evaluating ASU 2024-03 and its potential impact on the condensed consolidated financial statements. In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270) (“ASU 2025-11”), which improves the navigability of the required interim disclosures and clarifies when that guidance is applicable. ASU 2025-11 is effective for public business entities for interim reporting periods within annual fiscal years beginning after December 15, 2027. The amendments should be applied retrospectively to all prior periods presented in the financial statements, with early adoption permitted. The Company is currently evaluating ASU 2025-11 and its potential impact on the condensed consolidated financial statements.

- Definition

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

+ References

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+ Details

GOODWILL AND INTANGIBLE ASSETS, NET - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 26, 2026	Dec. 31, 2025
Intangible Asset, Finite-Lived [Line Items]
Gross Carrying Amount	$ 435,958	$ 431,425
Foreign Currency Translation	298	(190)
Accumulated Amortization	185,130	163,162
Net Amount	251,126	268,073
Trade names and trademarks
Intangible Asset, Finite-Lived [Line Items]
Gross Carrying Amount	149,319	148,100
Foreign Currency Translation	201	(112)
Accumulated Amortization	47,789	42,784
Net Amount	101,731	105,204
Patented technology
Intangible Asset, Finite-Lived [Line Items]
Gross Carrying Amount	16,126	16,126
Foreign Currency Translation	0	0
Accumulated Amortization	12,880	11,776
Net Amount	3,246	4,350
Technology
Intangible Asset, Finite-Lived [Line Items]
Gross Carrying Amount	13,000	13,000
Foreign Currency Translation	0	0
Accumulated Amortization	4,190	3,540
Net Amount	8,810	9,460
Pool designs
Intangible Asset, Finite-Lived [Line Items]
Gross Carrying Amount	13,628	13,628
Foreign Currency Translation	157	(78)
Accumulated Amortization	5,547	4,845
Net Amount	8,238	8,705
Dealer relationships
Intangible Asset, Finite-Lived [Line Items]
Gross Carrying Amount	241,492	238,551
Foreign Currency Translation	(57)	0
Accumulated Amortization	112,486	98,197
Net Amount	128,949	140,354
Order backlog
Intangible Asset, Finite-Lived [Line Items]
Gross Carrying Amount	2,393	2,020
Foreign Currency Translation	(3)	0
Accumulated Amortization	2,238	2,020
Net Amount	$ 152	$ 0

PRODUCT WARRANTIES (Details) - USD ($) $ in Thousands	9 Months Ended
PRODUCT WARRANTIES (Details) - USD ($) $ in Thousands	Sep. 26, 2026	Sep. 27, 2025
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at the beginning of the fiscal year	$ 3,349	$ 2,647
Adjustments to reserve	2,718	2,338
Less: Settlements made (in cash or in kind)	(2,661)	(1,957)
Balance at the end of the fiscal quarter	$ 3,406	$ 3,028

NET SALES

9 Months Ended

Sep. 26, 2026

Revenue from Contract with Customer [Abstract]

NET SALES

10. NET SALES

The following table sets forth the Company’s disaggregation of net sales by product line (in thousands):


	Fiscal Quarter Ended				Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
In-ground Swimming Pools	$	92,442	$	75,377	$	248,487	$	211,711
Covers	59,643		54,893		134,125		123,749
Liners	30,090		31,633		114,352		110,502
	$	182,175	$	161,903	$	496,964	$	445,962

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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+ Details

DEBT - New Revolving Credit Facility (Details) - Revolving Credit Facility - New Revolving Credit Facility - Line of Credit - USD ($) $ in Millions	Aug. 20, 2026	Sep. 26, 2026
Debt Instrument [Line Items]
Debt issuance costs	$ 0.8
Maximum borrowing capacity	$ 75.0	$ 75.0
Minimum
Debt Instrument [Line Items]
Commitment fee rate range, depending on leverage ratio	0.25%
Minimum \| SOFR
Debt Instrument [Line Items]
Basis spread on variable rate	3.25%
Minimum \| Canadian Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%
Minimum \| EURIBOR or AUD Rate
Debt Instrument [Line Items]
Basis spread on variable rate	3.25%
Maximum
Debt Instrument [Line Items]
Commitment fee rate range, depending on leverage ratio	0.50%
Maximum \| SOFR
Debt Instrument [Line Items]
Basis spread on variable rate	3.50%
Maximum \| Canadian Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
Maximum \| EURIBOR or AUD Rate
Debt Instrument [Line Items]
Basis spread on variable rate	3.50%

STOCK-BASED COMPENSATION - Schedule of Performance Stock Units (Details) - Performance stock units - $ / shares	9 Months Ended	12 Months Ended
	Sep. 26, 2026	Dec. 31, 2025
Shares
Balance at beginning (in shares)	941,803
Granted (in shares)	314,026
Vested (in shares)	(190,328)
Adjustment for performance achievement (in shares)	0
Forfeited (in shares)	277,032
Balance at ending (in shares)	788,469	941,803
Weighted- Average Grant Date Fair Value
Balance at beginning (in USD per share)	$ 5.23
Granted (in USD per share)	6.30
Vested (in USD per share)	7.08
Adjustment for expected performance achievement (in USD per share)	0
Forfeited (in USD per share)	6.11
Balance at ending (in USD per share)	$ 4.90	$ 5.23
Additional PSUs potentially be included if the maximum performance level is earned (in shares)	358,180
Performance level percent	100.00%	100.00%
Maximum
Weighted- Average Grant Date Fair Value
Performance level percent	200.00%	200.00%

NET SALES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
NET SALES (Details) - USD ($) $ in Thousands	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Disaggregation of Revenue [Line Items]
Net sales	$ 182,175	$ 161,903	$ 496,964	$ 445,962
In-ground Swimming Pools
Disaggregation of Revenue [Line Items]
Net sales	92,442	75,377	248,487	211,711
Covers
Disaggregation of Revenue [Line Items]
Net sales	59,643	54,893	134,125	123,749
Liners
Disaggregation of Revenue [Line Items]
Net sales	$ 30,090	$ 31,633	$ 114,352	$ 110,502

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

+ Details

STOCK-BASED COMPENSATION - Schedule of Restricted Stock Units (Details) - Restricted stock units	9 Months Ended
	Sep. 26, 2026 $ / shares shares
Shares
Balance at beginning (in shares) \| shares	3,335,594
Granted (in shares) \| shares	922,631
Vested (in shares) \| shares	(1,213,999)
Forfeited (in shares) \| shares	(746,468)
Balance at ending (in shares) \| shares	2,297,758
Weighted- Average Grant Date Fair Value
Balance at beginning (in USD per share) \| $ / shares	$ 4.22
Granted (in USD per share) \| $ / shares	6.26
Vested (in USD per share) \| $ / shares	4.36
Forfeited (in USD per share) \| $ / shares	4.49
Balance at ending (in USD per share) \| $ / shares	$ 4.88

LEASES - Schedule of Operating and finance lease right-of-use assets and liabilities and Supplemental information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Dec. 31, 2025
Lease right-of-use assets:
Operating leases	$ 32,830		$ 30,723
Finance leases	$ 2,480		2,714
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets
Total lease right-of-use assets	$ 35,310		33,437
Lease-related liabilities:
Operating leases, Current	7,022		7,630
Finance leases, Current	$ 914		815
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other Liabilities, Current
Operating leases, Non-current	$ 25,808		23,964
Finance leases, Non-current	$ 1,782		2,125
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other long-term liabilities
Total lease liabilities	$ 35,526		$ 34,534
Weighted-average remaining lease term (years):
Finance leases	3 years 1 month 6 days		3 years 7 months 6 days
Operating leases	5 years 4 months 24 days		4 years 10 months 24 days
Weighted-average discount rate:
Finance leases	7.90%		8.10%
Operating leases	6.50%		5.90%
Cash paid for amounts included in the measurement of operating lease liabilities:
Operating cash flows for operating leases	$ 5,693	$ 5,589

LEASES

9 Months Ended

Sep. 26, 2026

Leases [Abstract]

LEASES

9. LEASES

For leases with initial terms greater than 12 months, the Company considers these right-of-use assets and records the related asset and obligation at the present value of lease payments over the term. For leases with initial terms equal to or less than 12 months, the Company does not consider them as right-of-use assets and instead considers them short-term lease costs that are recognized on a straight-line basis over the lease term. The Company’s leases may include escalation clauses, renewal options, and/or termination options that are factored into the Company’s determination of lease term and lease payments when it is reasonably certain the option will be exercised. The Company elected to take the practical expedient and not separate lease and non-lease components of contracts. The Company estimates an incremental borrowing rate to discount the lease payments based on information available at lease commencement because the implicit rate of the lease is generally not known.

The Company leases manufacturing facilities, office space, land, and certain vehicles and equipment under operating leases. The Company also leases certain vehicles and equipment under finance leases. The Company determines if an arrangement is a lease at inception. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.

The components of lease expense for the fiscal quarter and three fiscal quarters ended September 26, 2026 and September 27, 2025 were as follows (in thousands):


	Fiscal Quarter Ended				Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Operating lease expense	$	2,545	$	2,266	$	7,282	$	6,592
Finance lease amortization of assets	214		215		649		636
Finance lease interest on lease liabilities	56		67		171		202
Short-term lease expense	70		135		210		328
Variable lease expense	210		187		673		554
Total lease expense	$	3,095	$	2,870	$	8,985	$	8,312

Operating and finance lease right-of-use assets and lease-related liabilities as of September 26, 2026 and December 31, 2025 were as follows (in thousands):


	September 26, 2026		December 31, 2025		Classification

Lease right-of-use assets:
Operating leases	$	32,830	$	30,723	Operating lease right-of-use assets
Finance leases	2,480		2,714		Other assets
Total lease right-of-use assets	$	35,310	$	33,437

Lease-related liabilities:
Current
Operating leases	$	7,022	$	7,630	Current operating lease liabilities
Finance leases	914		815		Accrued expenses and other current liabilities
Non-current
Operating leases	25,808		23,964		Non-current operating lease liabilities
Finance leases	1,782		2,125		Other long-term liabilities
Total lease liabilities	$	35,526	$	34,534

The table below presents supplemental information related to leases as of September 26, 2026 and December 31, 2025:


	September 26, 2026		December 31, 2025
Weighted-average remaining lease term (years):
Finance leases	3.1		3.6
Operating leases	5.4		4.9
Weighted-average discount rate:
Finance leases	7.9	%	8.1	%
Operating leases	6.5	%	5.9	%

The table below presents supplemental information related to the cash flows for operating leases recorded on the condensed consolidated statements of cash flows (in thousands):


	Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025
Cash paid for amounts included in the measurement of operating lease liabilities:
Operating cash flows for operating leases	$	5,693	$	5,589

The following table summarizes fiscal year maturities of operating and finance lease liabilities as of September 26, 2026 (in thousands):


	Operating Leases		Finance Leases		Total
Remainder of fiscal year 2026	$	2,372	$	274	$	2,646
2027	8,556		1,080		9,636
2028	7,175		985		8,160
2029	6,569		498		7,067
2030	5,393		167		5,560
Thereafter	9,077		19		9,096
Total lease payments	39,142		3,023		42,165
Less: Interest	(6,312)		(327)		(6,639)
Present value of lease liability	$	32,830	$	2,696	$	35,526

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 26, 2026	Oct. 30, 2026
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 26, 2026
Document Transition Report	false
Entity File Number	001-40358
Entity Registrant Name	Latham Group, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	83-2797583
Entity Address, Address Line One	787 Watervliet Shaker Road
Entity Address, City or Town	Latham
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	12110
City Area Code	800
Local Phone Number	833-3800
Title of 12(b) Security	Common stock, par value $0.0001 per share
Trading Symbol	SWIM
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		117,750,570
Entity Central Index Key	0001833197
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q3

DEBT - Schedule of Principal payments due (Details) $ in Thousands	Sep. 26, 2026 USD ($)
Long-Term Debt, Fiscal Year Maturity [Abstract]
Remainder of fiscal year 2026	$ 0
2027	3,000
2028	3,000
2029	3,000
2030	3,000
Thereafter	288,000
Total payments due	$ 300,000

STOCK-BASED COMPENSATION

9 Months Ended

Sep. 26, 2026

Share-Based Payment Arrangement [Abstract]

STOCK-BASED COMPENSATION

12. STOCK-BASED COMPENSATION

On April 12, 2021, the Company’s stockholders approved the Latham Group, Inc. 2021 Omnibus Equity Incentive Plan (as amended, the “2021 Omnibus Equity Plan”), which became effective on April 22, 2021, and was further amended on May 2, 2023 and April 30, 2026. Such amendments, among other things, collectively increased the maximum aggregate number of shares reserved for issuance under the 2021 Omnibus Equity Plan to 24,570,212 shares. The 2021 Omnibus Equity Plan provides for the issuance of incentive stock options, non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance stock units and other stock-based and cash-based awards.

The following table summarizes the Company’s stock-based compensation expense (in thousands):


	Fiscal Quarter Ended				Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Selling, general and administrative	$	998	$	1,980	$	3,711	$	5,332

As of September 26, 2026, total unrecognized stock-based compensation expense related to all unvested stock-based awards was $9.8 million, which is expected to be recognized over a weighted-average period of 2.2 years.

Restricted Stock Units

The following table represents the Company’s restricted stock units activity during the three fiscal quarters ended September 26, 2026:


	Shares	Weighted- Average Grant- Date Fair Value
Outstanding at January 1, 2026	3,335,594	$	4.22
Granted	922,631	6.26
Vested	(1,213,999)	4.36
Forfeited	(746,468)	4.49
Outstanding at September 26, 2026	2,297,758	$	4.88

Stock Options

The following table represents the Company’s stock options activity during the three fiscal quarters ended September 26, 2026:


	Shares	Weighted- Average Exercise Price per Share		Weighted- Average Remaining Contract Term	Aggregate Intrinsic Value
				(in years)	(in thousands)
Outstanding at January 1, 2026	1,150,712	$	14.84
Granted	—	—
Exercised	(15,562)	5.77
Forfeited	—	—
Expired	(100,757)	17.20
Outstanding at September 26, 2026	1,034,393	$	14.74	4.65	$	57
Vested and expected to vest at September 26, 2026	1,034,393	$	14.74	4.65	$	57
Options exercisable at September 26, 2026	1,031,811	$	14.77	4.65	$	52

The aggregate intrinsic value of stock options is calculated as the difference between the exercise price of the stock options and the fair value of the Company’s common stock for those stock options that had exercise prices lower than the fair value of the Company’s common stock.

Stock Appreciation Rights

The following table represents the Company’s stock appreciation rights activity during the three fiscal quarters ended September 26, 2026:


	Shares	Weighted- Average Exercise Price per Share		Weighted- Average Remaining Contract Term	Aggregate Intrinsic Value
				(in years)	(in thousands)
Outstanding at January 1, 2026	514,503	$	3.12
Granted	907,591	6.44
Exercised	(200,719)	3.24
Forfeited	(13,569)	3.24
Outstanding at September 26, 2026	1,207,806	$	5.59	8.64	$	963
Vested and expected to vest at September 26, 2026	1,207,806	$	5.59	8.64	$	963
Stock appreciation rights exercisable at September 26, 2026	158,960	$	3.05	6.69	$	508

The aggregate intrinsic value of stock appreciation rights is calculated as the difference between the strike price of the stock appreciation rights and the fair value of the Company’s common stock for those stock appreciation rights that had strike prices lower than the fair value of the Company’s common stock.

Performance Stock Units

During the year ended December 31, 2025, the Compensation Committee of the Board of Directors of the Company approved the grant of performance stock units (“PSUs”) as a portion of the annual equity award to the Company’s senior management. The 2025 PSU program includes three equal tranches of grants. Each tranche has an annual performance period, with performance goals established for the first tranche of PSUs granted in 2025 in dollars, and second and third tranches of PSUs granted or to be granted in 2026 and 2027, respectively, as a percentage of growth from actual performance in the prior year. Any earned PSUs cliff vest on the third anniversary of the grant date for the first tranche. Thirty-three percent of the target number of PSUs awarded on each grant date will be earned at 0% to 200% of the target number of PSUs based on the Company’s achievement of the applicable Adjusted EBITDA performance goal (with 100% of PSUs being earned at target performance, and linear interpolation between threshold and target performance and between target and maximum performance) as defined in the award agreement, for each year of the three-year performance period beginning on January 1, 2025 and ending December 31, 2027. The first and second tranches of PSUs under the 2025 PSU program were granted in March 2025 and 2026, respectively.

During the three fiscal quarters ended September 26, 2026, additional PSU grants were approved for the 2026 PSU program. The 2026 PSU program includes three equal tranches of grants. Each tranche has an annual performance period, with performance goals established for the first tranche of PSUs granted in 2026 in dollars, and second and third tranches of PSUs to be granted in 2027 and 2028, respectively, as a percentage of growth from actual performance in the prior year. Any earned PSUs cliff vest on the third anniversary of the grant date for the first tranche. Thirty-three percent of the target number of PSUs awarded on each grant date will be earned at 0% to 200% of the target number of PSUs based on the Company’s achievement of the applicable Adjusted EBITDA performance goal (with 100% of PSUs being earned at target performance, and linear interpolation between threshold and target performance and between target and maximum performance) as defined in the award agreement, for each year of the three-year performance period beginning on January 1, 2026 and ending December 31, 2028. The first tranche of PSUs under the 2026 PSU program was granted in March 2026.

Adjusted EBITDA is considered a performance condition and the grant date fair value corresponds with management’s expectation of the probable outcome of the performance condition as of the grant date. The grant date fair value was determined based on the fair market value of the Company’s stock at market close on the grant date multiplied by the target number of shares subject to the award and adjusted for management’s expectation of the probable outcome of the performance condition. The probability of achieving the performance criteria is assessed quarterly during the performance period. Compensation expense related to unvested PSUs is recognized ratably over the performance period.

The following table represents the Company’s PSU activity during the three fiscal quarters ended September 26, 2026:


	Shares	Weighted- Average Grant Date Fair Value
Outstanding at January 1, 2026	941,803	$	5.23
Granted	314,026	6.30
Vested	(190,328)	7.08
Adjustment for performance achievement (1)	—	—
Forfeited	(277,032)	6.11
Outstanding at September 26, 2026 ⁽²⁾	788,469	$	4.90

(1)Represents the adjustment to previously granted PSUs based on the Company’s performance expectations as of the end of each respective fiscal year.

LEASES - Schedule of Lease expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Components of lease expense:
Operating lease expense	$ 2,545	$ 2,266	$ 7,282	$ 6,592
Finance lease amortization of assets	214	215	649	636
Finance lease interest on lease liabilities	56	67	171	202
Short-term lease expense	70	135	210	328
Variable lease expense	210	187	673	554
Total lease expense	$ 3,095	$ 2,870	$ 8,985	$ 8,312

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 26, 2026
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

DEBT - Schedule of Components of the Company's Outstanding Debt Obligations (Details) - USD ($) $ in Thousands	Sep. 26, 2026	Dec. 31, 2025
Debt Instrument [Line Items]
Long-term debt	$ 300,000
Less: Unamortized discount and debt issuance costs	(7,538)	$ (4,972)
Total debt	292,462	279,841
Less: Current portion of long-term debt	(2,250)	(3,250)
Total long-term debt	290,212	276,591
Line of Credit \| New Term Loan \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	300,000	0
Line of Credit \| Prior Term Loan \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	0	284,813
Line of Credit \| Prior and New Revolving Credit Facilities \| Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt	$ 0	$ 0

DEBT - New Term Loan (Details) - USD ($)		9 Months Ended
DEBT - New Term Loan (Details) - USD ($)	Aug. 20, 2026	Sep. 26, 2026	Dec. 31, 2025
Debt Instrument [Line Items]
Total debt		$ 292,462,000	$ 279,841,000
Discount and debt issuance costs		7,538,000	$ 4,972,000
Secured Debt \| New Term Loan \| Line of Credit
Debt Instrument [Line Items]
Amount borrowed		300,000,000.0
Debt instrument, periodic payment, principal	$ 750,000
Principal payments calculated as percent of outstanding principal	0.25%
Debt issuance costs		5,200,000
Amortized debt discount		2,500,000
Total debt		292,500,000
Discount and debt issuance costs		7,500,000
Unamortized debt issuance costs		5,100,000
Unamortized discount		$ 2,400,000
Interest rate during period		8.26%
Secured Debt \| New Term Loan \| Line of Credit \| SOFR
Debt Instrument [Line Items]
Basis spread on variable rate	4.00%
Secured Debt \| New Term Loan \| Line of Credit \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	3.00%

NET INCOME PER SHARE

9 Months Ended

Sep. 26, 2026

Earnings Per Share [Abstract]

NET INCOME PER SHARE

13. NET INCOME PER SHARE

Basic and diluted net income per share attributable to common stockholders was calculated as follows (in thousands, except share and per share data):


	Fiscal Quarter Ended				Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Numerator:
Net income attributable to common stockholders	$	12,056	$	8,117	$	16,276	$	18,135
Denominator:
Weighted-average common shares outstanding
Basic	117,690,489		116,603,331		117,360,560		116,323,609
Diluted	119,797,839		119,907,619		119,756,831		119,720,706
Net income per share attributable to common stockholders:
Basic	$	0.10	$	0.07	$	0.14	$	0.16
Diluted	$	0.10	$	0.07	$	0.14	$	0.15

As of September 26, 2026 and December 31, 2025, 117,750,570 and 116,766,927 shares of common stock were issued and outstanding, respectively.

The following table includes the number of shares that may be dilutive common shares in the future that were not included in the computation of diluted net income per share because the effect was anti-dilutive:


	Fiscal Quarter Ended		Three Fiscal Quarters Ended
	September 26, 2026	September 27, 2025	September 26, 2026	September 27, 2025
Restricted stock awards	—	—	—	—
Restricted stock units	3,453	—	236,449	240,049
Stock options	1,026,832	1,031,911	1,068,397	1,221,363
Stock appreciation rights	894,095	—	889,183	—
Performance stock units	—	—	100,671	132,414

NET SALES (Tables)

9 Months Ended

Sep. 26, 2026

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Net Sales by Product Line

The following table sets forth the Company’s disaggregation of net sales by product line (in thousands):


	Fiscal Quarter Ended				Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
In-ground Swimming Pools	$	92,442	$	75,377	$	248,487	$	211,711
Covers	59,643		54,893		134,125		123,749
Liners	30,090		31,633		114,352		110,502
	$	182,175	$	161,903	$	496,964	$	445,962

GOODWILL AND INTANGIBLE ASSETS, NET

9 Months Ended

Sep. 26, 2026

Intangible Asset, Goodwill and Other [Abstract]

GOODWILL AND INTANGIBLE ASSETS, NET

5. GOODWILL AND INTANGIBLE ASSETS, NET

Goodwill

The carrying amount of goodwill as of September 26, 2026 and as of December 31, 2025 was $161.7 million and $155.2 million, respectively. The change in the carrying value during the three fiscal quarters ended September 26, 2026 was primarily driven by the acquisition of Freedom Pools made in the first fiscal quarter of 2026.

Intangible Assets

Intangible assets, net as of September 26, 2026 consisted of the following (in thousands):


	September 26, 2026
	Gross Carrying Amount		Foreign Currency Translation		Accumulated Amortization		Net Amount
Trade names and trademarks	$	149,319	$	201	$	47,789	$	101,731
Patented technology	16,126		—		12,880		3,246
Technology	13,000		—		4,190		8,810
Pool designs	13,628		157		5,547		8,238

Dealer relationships	241,492		(57)		112,486		128,949
Order backlog	2,393		(3)		2,238		152

	$	435,958	$	298	$	185,130	$	251,126

The Company recognized $7.4 million and $21.9 million of amortization expense related to intangible assets during the fiscal quarter and three fiscal quarters ended September 26, 2026. The Company recognized $7.2 million and $21.7 million of amortization expense related to intangible assets during the fiscal quarter and three fiscal quarters ended September 27, 2025.

The changes in the carrying values of dealer relationships, trade names and trademarks and backlog during the three fiscal quarters ended September 26, 2026 were driven primarily by the acquisition of Freedom Pools made in the first fiscal quarter of 2026.

Intangible assets, net as of December 31, 2025 consisted of the following (in thousands):


	December 31, 2025
	Gross Carrying Amount		Foreign Currency Translation		Accumulated Amortization		Net Amount
Trade names and trademarks	$	148,100	$	(112)	$	42,784	$	105,204
Patented technology	16,126		—		11,776		4,350
Technology	13,000		—		3,540		9,460
Pool designs	13,628		(78)		4,845		8,705
Dealer relationships	238,551		—		98,197		140,354
Order backlog	2,020		—		2,020		—
	$	431,425	$	(190)	$	163,162	$	268,073

The Company estimates that amortization expense related to definite-lived intangible assets will be as follows in each of the next five fiscal years and thereafter (in thousands):


Fiscal Year Ending	Estimated Future Amortization Expense
Remainder of fiscal year 2026	$	7,363
2027	29,142
2028	28,121
2029	22,751
2030	21,902
Thereafter	141,847
	$	251,126

LEASES - Schedule of Maturities of operating lease liabilities (Details) - USD ($) $ in Thousands	Sep. 26, 2026	Dec. 31, 2025
Operating Leases
Remainder of fiscal year 2026	$ 2,372
2027	8,556
2028	7,175
2029	6,569
2030	5,393
Thereafter	9,077
Total lease payments	39,142
Less: Interest	(6,312)
Present value of lease liability	32,830
Finance Leases
Remainder of fiscal year 2026	274
2027	1,080
2028	985
2029	498
2030	167
Thereafter	19
Total lease payments	3,023
Less: Interest	(327)
Present value of lease liability	2,696
Total
Remainder of fiscal year 2026	2,646
2027	9,636
2028	8,160
2029	7,067
2030	5,560
Thereafter	9,096
Total lease payments	42,165
Less: Interest	(6,639)
Total lease liabilities	$ 35,526	$ 34,534

INCOME TAXES (Details)	3 Months Ended		9 Months Ended
INCOME TAXES (Details)	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Income Tax Disclosure [Abstract]
Effective income tax rate	19.70%	47.90%	27.80%	32.00%

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ in Millions		9 Months Ended	12 Months Ended
	Apr. 12, 2021	Sep. 26, 2026	Dec. 31, 2025
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total unrecognized stock-based compensation expense		$ 9.8
Total unrecognized stock-based compensation expense expected to be recognized over a weighted-average period		2 years 2 months 12 days
Performance stock units
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Percentage of target number of PSUs awarded		33.00%	33.00%
Performance level percent		100.00%	100.00%
Performance period		3 years	3 years
Performance stock units \| Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Performance level percent		0.00%	0.00%
Performance stock units \| Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Performance level percent		200.00%	200.00%
2021 Omnibus Equity Plan
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Granted (in shares)	24,570,212

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 26, 2026	Dec. 31, 2025
Current assets:
Cash	$ 94,810	$ 71,043
Trade receivables, net	78,925	39,914
Inventories, net	86,691	74,926
Income tax receivable	6,447	12,178
Prepaid expenses and other current assets	9,743	20,943
Total current assets	276,616	219,004
Property and equipment, net	137,497	118,820
Equity method investment	28,189	26,482
Deferred tax assets	1,056	718
Operating lease right-of-use assets	32,830	30,723
Goodwill	161,732	155,189
Intangible assets, net	251,126	268,073
Other assets	3,412	4,214
Total assets	892,458	823,223
Current liabilities:
Accounts payable	36,019	19,283
Current maturities of long-term debt	2,250	3,250
Income tax payable	488	0
Current operating lease liabilities	7,022	7,630
Accrued expenses and other current liabilities	70,498	48,979
Total current liabilities	116,277	79,142
Long-term debt, net of discount, debt issuance costs, and current portion	290,212	276,591
Deferred income tax liabilities, net	34,269	34,269
Non-current operating lease liabilities	25,808	23,964
Other long-term liabilities	1,623	3,396
Total liabilities	468,189	417,362
Commitments and contingencies
Stockholders’ equity:
Preferred stock, $0.0001 par value; 100,000,000 shares authorized as of both September 26, 2026 and December 31, 2025; no shares issued and outstanding as of both September 26, 2026 and December 31, 2025	0	0
Common stock, $0.0001 par value; 900,000,000 shares authorized as of September 26, 2026 and December 31, 2025; 117,750,570 and 116,766,927 shares issued and outstanding, as of September 26, 2026 and December 31, 2025, respectively	12	12
Additional paid-in capital	473,924	473,423
Accumulated deficit	(47,416)	(63,692)
Accumulated other comprehensive loss	(2,251)	(3,882)
Total stockholders’ equity	424,269	405,861
Total liabilities and stockholders’ equity	$ 892,458	$ 823,223

STOCK-BASED COMPENSATION - Schedule of Stock Options and SARs (Details) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 26, 2026 USD ($) $ / shares shares
Stock options
Shares
Outstanding at the beginning (in shares) \| shares	1,150,712
Granted (in shares) \| shares	0
Exercised (in shares) \| shares	(15,562)
Forfeited (in shares) \| shares	0
Expired (in shares) \| shares	(100,757)
Outstanding at the end (in shares) \| shares	1,034,393
Vested and expected to vest (in shares) \| shares	1,034,393
Options exercisable at the end (in shares) \| shares	1,031,811
Weighted- Average Exercise Price per Share
Outstanding at the beginning (in dollars per share) \| $ / shares	$ 14.84
Granted (in dollars per share) \| $ / shares	0
Exercised (in dollars per share) \| $ / shares	5.77
Forfeited (in dollars per share) \| $ / shares	0
Expired (in dollars per share) \| $ / shares	17.20
Outstanding at the end (in dollars per share) \| $ / shares	14.74
Vested and expected to vest at the end (in dollars per share) \| $ / shares	14.74
Options exercisable at the end (in dollars per share) \| $ / shares	$ 14.77
Weighted-Average Remaining Contract Term
Outstanding at the end (in years)	4 years 7 months 24 days
Vested and expected to vest at the end (in years)	4 years 7 months 24 days
Options exercisable at the end (in years)	4 years 7 months 24 days
Outstanding at the end (in dollars) \| $	$ 57
Vested and expected to vest (in dollars) \| $	57
Options exercisable at the end (in dollars) \| $	$ 52
Stock appreciation rights
Shares
Outstanding at the beginning (in shares) \| shares	514,503
Granted (in shares) \| shares	907,591
Exercised (in shares) \| shares	(200,719)
Forfeited (in shares) \| shares	(13,569)
Outstanding at the end (in shares) \| shares	1,207,806
Vested and expected to vest (in shares) \| shares	1,207,806
Options exercisable at the end (in shares) \| shares	158,960
Weighted- Average Exercise Price per Share
Outstanding at the beginning (in dollars per share) \| $ / shares	$ 3.12
Granted (in dollars per share) \| $ / shares	6.44
Exercised (in dollars per share) \| $ / shares	3.24
Forfeited (in dollars per share) \| $ / shares	3.24
Outstanding at the end (in dollars per share) \| $ / shares	5.59
Vested and expected to vest at the end (in dollars per share) \| $ / shares	5.59
Options exercisable at the end (in dollars per share) \| $ / shares	$ 3.05
Weighted-Average Remaining Contract Term
Outstanding at the end (in years)	8 years 7 months 20 days
Vested and expected to vest at the end (in years)	8 years 7 months 20 days
Options exercisable at the end (in years)	6 years 8 months 8 days
Outstanding at the end (in dollars) \| $	$ 963
Vested and expected to vest (in dollars) \| $	963
Options exercisable at the end (in dollars) \| $	$ 508

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Income Statement [Abstract]
Net sales	$ 182,175	$ 161,903	$ 496,964	$ 445,962
Cost of sales	115,348	104,596	322,902	291,811
Gross profit	66,827	57,307	174,062	154,151
Selling, general and administrative expense	35,862	28,586	110,071	91,146
Amortization	7,358	7,213	21,893	21,704
Income from operations	23,607	21,508	42,098	41,301
Other expense (income):
Interest expense, net	5,423	6,067	16,109	19,587
Loss on extinguishment and modification of debt	5,022	0	5,022	0
Other (income) expense, net	(71)	1,168	2,123	(2,187)
Total other expense, net	10,374	7,235	23,254	17,400
Earnings from equity method investment	1,789	1,310	3,705	2,751
Income before income taxes	15,022	15,583	22,549	26,652
Income tax expense	2,966	7,466	6,273	8,517
Net income	$ 12,056	$ 8,117	$ 16,276	$ 18,135
Net income per share attributable to common stockholders:
Basic (in usd per share)	$ 0.10	$ 0.07	$ 0.14	$ 0.16
Diluted (in usd per share)	$ 0.10	$ 0.07	$ 0.14	$ 0.15
Weighted-average common shares outstanding – basic and diluted
Basic (in shares)	117,690,489	116,603,331	117,360,560	116,323,609
Diluted (in shares)	119,797,839	119,907,619	119,756,831	119,720,706

PRODUCT WARRANTIES

9 Months Ended

Sep. 26, 2026

Product Warranties Disclosures [Abstract]

PRODUCT WARRANTIES

8. PRODUCT WARRANTIES

The warranty reserve activity consisted of the following (in thousands):


	Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025
Balance at the beginning of the fiscal year	$	3,349	$	2,647
Adjustments to reserve	2,718		2,338
Less: Settlements made (in cash or in kind)	(2,661)		(1,957)
Balance at the end of the fiscal quarter	$	3,406	$	3,028

INVENTORIES, NET

9 Months Ended

Sep. 26, 2026

Inventory Disclosure [Abstract]

INVENTORIES, NET

6. INVENTORIES, NET

Inventories, net consisted of the following (in thousands):


	September 26, 2026		December 31, 2025
Raw materials	$	60,396	$	50,973
Finished goods	26,295		23,953
	$	86,691	$	74,926

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 26, 2026
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On October 27, 2026, the Latham Board of Directors approved a stock repurchase program (the “Repurchase Program”) which authorized the Company to repurchase up to $100 million of the Company’s shares of common stock over the next three years. The Company may effect these repurchases in open market transactions, privately negotiated purchases or other acquisitions. The Company is not obligated to repurchase any of its shares of its common stock under the Repurchase Program and the timing and amount of any repurchases will depend on market conditions, the Company’s stock price, alternative uses of capital, the terms of the Company’s debt instruments and other factors.

SEGMENT REPORTING - Narrative (Details)	9 Months Ended
SEGMENT REPORTING - Narrative (Details)	Sep. 26, 2026 segment
Segment Reporting [Abstract]
Number of operating segments	1
Number of reportable segments	1

GOODWILL AND INTANGIBLE ASSETS, NET - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025	Dec. 31, 2025
Intangible Asset, Goodwill and Other [Abstract]
Goodwill	$ 161,732		$ 161,732		$ 155,189
Amortization	$ 7,358	$ 7,213	$ 21,893	$ 21,704

- Definition

Amount of amortization expense for finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed.

+ References

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-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Subparagraph (b)
-SubTopic 10
-Topic 230
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-URI https://asc.fasb.org/1943274/2147482740/230-10-45-28

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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-Subparagraph (d)
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+ Details

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References

+ Details

SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 26, 2026

Segment Reporting, Reconciliation [Abstract]

Schedule of Operations of the Company's Single Segment

Operations of the Company’s single segment consisted of the following (in thousands):


	Fiscal Quarter Ended				Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Net sales	$	182,175	$	161,903	$	496,964	$	445,962
Other cost of sales(1)	109,964		100,174		307,786		279,229
Other selling, general and administrative expense(2)	28,745		24,669		90,886		79,427
Depreciation	5,883		5,452		17,652		15,638
Amortization(3)	7,572		7,429		22,542		22,340
Stock-based compensation expense	998		1,980		3,711		5,332
Strategic initiative costs(4)	686		684		1,645		2,246
Acquisition and integration related costs(5)	3,231		7		9,155		289
Restructuring charges(6)	1,489		—		1,489		160
Interest expense, net	5,423		6,067		16,109		19,587
Loss on extinguishment and modification of debt(7)	5,022		—		5,022		—
Other (income) expense, net	(71)		1,168		2,123		(2,187)
Earnings from equity method investment	(1,789)		(1,310)		(3,705)		(2,751)
Income tax expense	2,966		7,466		6,273		8,517
Net income	$	12,056	$	8,117	$	16,276	$	18,135

(1)Other cost of sales includes total cost of sales (as presented in the condensed consolidated statements of operations) excluding depreciation, stock-based compensation, restructuring charges, and strategic initiative costs.

(2)Other selling, general and administrative expense includes total selling, general and administrative expense (as presented in the condensed consolidated statements of operations) excluding depreciation, amortization, stock-based compensation, strategic initiative costs and acquisition and integration related costs.

(3)Inclusive of finance lease amortization.

(4)Represents fees paid to external consultants and other expenses for our strategic initiatives.

(5)Represents acquisition and integration costs, including the earn-out related to the Coverstar Central acquisition, as well as other costs related to potential transactions.

(6)Represents costs that include severance and other expenses for our program to optimize certain operational and administrative functions.

(7)Represents the loss on extinguishment and modification of debt in connection with the Refinancing.

NET INCOME PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 26, 2026	Jun. 27, 2026	Mar. 28, 2026	Sep. 27, 2025	Jun. 28, 2025	Mar. 29, 2025	Sep. 26, 2026	Sep. 27, 2025	Dec. 31, 2025
Numerator:
Net income	$ 12,056	$ 12,754	$ (8,534)	$ 8,117	$ 15,980	$ (5,962)	$ 16,276	$ 18,135
Weighted-average common shares outstanding
Basic (in shares)	117,690,489			116,603,331			117,360,560	116,323,609
Diluted (in shares)	119,797,839			119,907,619			119,756,831	119,720,706
Net income per share attributable to common stockholders:
Basic (in usd per share)	$ 0.10			$ 0.07			$ 0.14	$ 0.16
Diluted (in usd per share)	$ 0.10			$ 0.07			$ 0.14	$ 0.15
Common stock issued and outstanding for accounting purposes (in shares)	117,750,570						117,750,570		116,766,927
Restricted stock awards
Net income per share attributable to common stockholders:
Potentially dilutive securities outstanding (in shares)	0			0			0	0
Restricted stock units
Net income per share attributable to common stockholders:
Potentially dilutive securities outstanding (in shares)	3,453			0			236,449	240,049
Stock options
Net income per share attributable to common stockholders:
Potentially dilutive securities outstanding (in shares)	1,026,832			1,031,911			1,068,397	1,221,363
Stock appreciation rights
Net income per share attributable to common stockholders:
Potentially dilutive securities outstanding (in shares)	894,095			0			889,183	0
Performance stock units
Net income per share attributable to common stockholders:
Potentially dilutive securities outstanding (in shares)	0			0			100,671	132,414

FAIR VALUE MEASUREMENTS

9 Months Ended

Sep. 26, 2026

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

4. FAIR VALUE MEASUREMENTS

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To increase the comparability of fair value measures, the following hierarchy prioritizes the inputs to valuation methodologies used to measure fair value.

Level 1 — Quoted prices in active markets for identical assets or liabilities.

Level 2 — Inputs, other than quoted prices in active markets, that are observable either directly or indirectly.

Level 3 — Unobservable inputs that reflect the Company’s own assumptions incorporated into valuation techniques. These valuations require significant judgment.

In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. When there is more than one input at different levels within the hierarchy, the fair value is determined based on the lowest level input that is significant to the fair value measurement in its entirety. Assessment of the significance of a particular input to the fair value measurement in its entirety requires substantial judgment and consideration of factors specific to the asset or liability. Level 3 inputs are inherently difficult to estimate. Changes to these inputs can have significant impact on fair value measurements. Assets and liabilities measured at fair value using Level 3 inputs are based on one or more of the following valuation techniques: market approach, income approach or cost approach. There were no transfers between fair value measurement levels during the fiscal quarters ended September 26, 2026 or September 27, 2025.

Assets and liabilities measured at fair value on a nonrecurring basis

The Company’s non-financial assets such as goodwill, intangible assets, and property and equipment are measured at fair value upon acquisition and remeasured to fair value when an impairment charge is recognized. Such fair value measurements are based predominantly on Level 2 and Level 3 inputs.

Fair value of financial instruments

The Company considers the carrying amounts of cash, trade receivables, prepaid expenses and other current assets, accounts payable, and accrued expenses and other current liabilities to approximate fair value because of the short-term maturities of these instruments.

Term loans

Term loans (see Note 7) are carried at amortized cost; however, the Company estimates the fair value of term loans for disclosure purposes. The fair value of a term loan is determined using inputs based on observable market data of a non-public exchange, which are classified as Level 2 inputs. The following table sets forth the carrying amount and fair value of the term loans (in thousands):


	September 26, 2026				December 31, 2025
	Carrying Value		Estimated Fair Value		Carrying Value		Estimated Fair Value
New Term Loan	$	292,462	$	292,462	$	—	$	—
Prior Term Loan	$	—	$	—	$	279,841	$	279,841

Interest rate swap

The Company estimates the fair value of the interest rate swap on a quarterly basis using Level 2 inputs, including the forward SOFR curve. The fair value is estimated by comparing (i) the present value of all future monthly fixed rate payments versus (ii) the variable payments based on the forward SOFR curve. As of September 26, 2026 and December 31, 2025, the Company’s interest rate swap was an asset of $0.3 million and a liability of $1.1 million, respectively, which were recorded within other assets and other long-term liabilities, respectively, on the condensed consolidated balance sheets. See Note 7 for further detail.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
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-Subparagraph (h)
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 6A
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 6A
-Subparagraph (e)
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025
Cash flows from operating activities:
Net income	$ 16,276	$ 18,135
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	40,194	37,978
Unrealized foreign currency loss (gain)	2,155	(2,878)
Amortization of deferred financing costs and debt discount	1,246	1,290
Non-cash lease expense	5,829	5,455
Change in fair value of interest rate swap	(1,468)	610
Stock-based compensation expense	3,711	5,332
Loss on extinguishment and modification of debt	2,045	0
Bad debt expense	1,427	1,623
Other non-cash, net	632	655
Earnings from equity method investment	(3,705)	(2,751)
Distributions received from equity method investment	1,998	1,816
Changes in operating assets and liabilities:
Trade receivables	(40,138)	(50,352)
Inventories	(9,346)	7,331
Prepaid expenses and other current assets	(329)	(795)
Income tax receivable	5,731	(5,603)
Other assets	(131)	(241)
Accounts payable	15,752	16,296
Accrued expenses and other current liabilities	13,341	6,672
Other long-term liabilities	(644)	(452)
Net cash provided by operating activities	54,576	40,121
Cash flows from investing activities:
Purchases of property and equipment	(22,178)	(16,160)
Acquisition of business, net of cash acquired	(14,250)	(4,934)
Net cash used in investing activities	(36,428)	(21,094)
Cash flows from financing activities:
Proceeds from long-term debt borrowings, net of discount	298,500	0
Payments on long-term debt borrowings	(284,813)	(1,625)
Proceeds from borrowings on revolving credit facility	35,000	25,000
Payments on revolving credit facility	(35,000)	(25,000)
Deferred financing fees paid	(4,697)	0
Repayments of finance lease obligations	(663)	(616)
Common stock withheld for taxes on restricted stock units	(3,210)	(2,677)
Net cash provided by (used in) financing activities	5,117	(4,918)
Effect of exchange rate changes on cash	502	11
Net increase in cash	23,767	14,120
Cash at beginning of period	71,043	56,398
Cash at end of period	94,810	70,518
Supplemental cash flow information:
Cash paid for interest	19,050	20,735
Income taxes paid, net	472	8,023
Supplemental disclosure of non-cash investing and financing activities:
Purchases of property and equipment included in accounts payable and accrued expenses	1,050	422
Right-of-use operating and finance lease assets obtained in exchange for lease liabilities	14,201	7,172
Purchase of property and equipment through settlement of deposit	$ 12,000	$ 0

Condensed Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss
Balance, beginning of period (in shares) at Dec. 31, 2024		115,764,839
Balance, beginning of period at Dec. 31, 2024	$ 387,222	$ 12	$ 467,076	$ (74,816)	$ (5,050)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(5,962)			(5,962)
Foreign currency translation adjustments	217				217
Issuance of common stock upon release of restricted stock units (in shares)		941,370
Common stock withheld for taxes on restricted stock units (in shares)		(343,232)
Common stock withheld for taxes on restricted stock units	(2,306)		(2,306)
Stock-based compensation expense	1,971		1,971
Balance, end of period (in shares) at Mar. 29, 2025		116,362,977
Balance, end of period at Mar. 29, 2025	381,142	$ 12	466,741	(80,778)	(4,833)
Balance, beginning of period (in shares) at Dec. 31, 2024		115,764,839
Balance, beginning of period at Dec. 31, 2024	387,222	$ 12	467,076	(74,816)	(5,050)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	18,135
Balance, end of period (in shares) at Sep. 27, 2025		116,655,775
Balance, end of period at Sep. 27, 2025	408,357	$ 12	469,731	(56,681)	(4,705)
Balance, beginning of period (in shares) at Mar. 29, 2025		116,362,977
Balance, beginning of period at Mar. 29, 2025	381,142	$ 12	466,741	(80,778)	(4,833)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	15,980			15,980
Foreign currency translation adjustments	(18)				(18)
Issuance of common stock upon release of restricted stock units (in shares)		182,341
Common stock withheld for taxes on restricted stock units (in shares)		(9,189)
Common stock withheld for taxes on restricted stock units	(57)		(57)
Stock-based compensation expense	1,381		1,381
Balance, end of period (in shares) at Jun. 28, 2025		116,536,129
Balance, end of period at Jun. 28, 2025	398,428	$ 12	468,065	(64,798)	(4,851)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	8,117			8,117
Foreign currency translation adjustments	146				146
Issuance of common stock upon release of restricted stock units (in shares)		180,323
Common stock withheld for taxes on restricted stock units (in shares)		(60,677)
Common stock withheld for taxes on restricted stock units	(314)		(314)
Stock-based compensation expense	1,980		1,980
Balance, end of period (in shares) at Sep. 27, 2025		116,655,775
Balance, end of period at Sep. 27, 2025	408,357	$ 12	469,731	(56,681)	(4,705)
Balance, beginning of period (in shares) at Dec. 31, 2025		116,766,927
Balance, beginning of period at Dec. 31, 2025	405,861	$ 12	473,423	(63,692)	(3,882)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(8,534)			(8,534)
Foreign currency translation adjustments	653				653
Issuance of common stock upon release of restricted stock units (in shares)		1,005,086
Common stock withheld for taxes on restricted stock units (in shares)		(364,294)
Common stock withheld for taxes on restricted stock units	(2,382)		(2,382)
Stock-based compensation expense	1,104		1,104
Balance, end of period (in shares) at Mar. 28, 2026		117,407,719
Balance, end of period at Mar. 28, 2026	396,702	$ 12	472,145	(72,226)	(3,229)
Balance, beginning of period (in shares) at Dec. 31, 2025		116,766,927
Balance, beginning of period at Dec. 31, 2025	405,861	$ 12	473,423	(63,692)	(3,882)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	16,276
Balance, end of period (in shares) at Sep. 26, 2026		117,750,570
Balance, end of period at Sep. 26, 2026	424,269	$ 12	473,924	(47,416)	(2,251)
Balance, beginning of period (in shares) at Mar. 28, 2026		117,407,719
Balance, beginning of period at Mar. 28, 2026	396,702	$ 12	472,145	(72,226)	(3,229)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	12,754			12,754
Foreign currency translation adjustments	461				461
Issuance of common stock upon release of restricted stock units (in shares)		178,907
Common stock withheld for taxes on restricted stock units (in shares)		(51,394)
Common stock withheld for taxes on restricted stock units	(94)		(94)
Stock-based compensation expense	1,609		1,609
Balance, end of period (in shares) at Jun. 27, 2026		117,535,232
Balance, end of period at Jun. 27, 2026	411,432	$ 12	473,660	(59,472)	(2,768)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	12,056			12,056
Foreign currency translation adjustments	517				517
Issuance of common stock upon release of restricted stock units (in shares)		336,792
Common stock withheld for taxes on restricted stock units (in shares)		(121,454)
Common stock withheld for taxes on restricted stock units	(734)		(734)
Stock-based compensation expense	998		998
Balance, end of period (in shares) at Sep. 26, 2026		117,750,570
Balance, end of period at Sep. 26, 2026	$ 424,269	$ 12	$ 473,924	$ (47,416)	$ (2,251)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480070/505-10-S50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 40
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Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 26, 2026	Dec. 31, 2025
Statement of Financial Position [Abstract]
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Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in usd per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	900,000,000	900,000,000
Common stock, shares issued (in shares)	117,750,570	116,766,927
Common stock, shares outstanding (in shares)	117,750,570	116,766,927

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

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+ Details

- Definition

The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.

+ References + Details

- Definition

Number of shares issued for nonredeemable preferred shares and preferred shares redeemable solely at option of issuer. Includes, but is not limited to, preferred shares issued, repurchased, and held as treasury shares. Excludes preferred shares classified as debt.

+ References + Details

- Definition

Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.

+ References

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+ Details

DEBT (Tables)

9 Months Ended

Sep. 26, 2026

Debt Disclosure [Abstract]

Schedule of Components of the Company's Outstanding Debt Obligations

The components of the Company’s outstanding long-term debt obligations consisted of the following (in thousands):


	September 26, 2026		December 31, 2025
New Term Loan	$	300,000	$	—
Prior Term Loan	—		284,813
Prior and New Revolving Credit Facilities	—		—
Less: Unamortized discount and debt issuance costs	(7,538)		(4,972)
Total debt	292,462		279,841

Less: Current portion of long-term debt	(2,250)		(3,250)
Total long-term debt	$	290,212	$	276,591

Schedule of Principal Payments Due on the Outstanding Debt


Fiscal Year Ending	New Term Loan
Remainder of fiscal year 2026	$	—
2027	3,000
2028	3,000
2029	3,000
2030	3,000
Thereafter	288,000
	$	300,000

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

GOODWILL AND INTANGIBLE ASSETS, NET (Tables)

9 Months Ended

Sep. 26, 2026

Intangible Asset, Goodwill and Other [Abstract]

Schedule of Intangible Assets

Intangible assets, net as of September 26, 2026 consisted of the following (in thousands):


	September 26, 2026
	Gross Carrying Amount		Foreign Currency Translation		Accumulated Amortization		Net Amount
Trade names and trademarks	$	149,319	$	201	$	47,789	$	101,731
Patented technology	16,126		—		12,880		3,246
Technology	13,000		—		4,190		8,810
Pool designs	13,628		157		5,547		8,238

Dealer relationships	241,492		(57)		112,486		128,949
Order backlog	2,393		(3)		2,238		152

	$	435,958	$	298	$	185,130	$	251,126

Intangible assets, net as of December 31, 2025 consisted of the following (in thousands):


	December 31, 2025
	Gross Carrying Amount		Foreign Currency Translation		Accumulated Amortization		Net Amount
Trade names and trademarks	$	148,100	$	(112)	$	42,784	$	105,204
Patented technology	16,126		—		11,776		4,350
Technology	13,000		—		3,540		9,460
Pool designs	13,628		(78)		4,845		8,705
Dealer relationships	238,551		—		98,197		140,354
Order backlog	2,020		—		2,020		—
	$	431,425	$	(190)	$	163,162	$	268,073

Schedule of Estimated Amortization Expense Related to Definite-Lived Intangible Assets

The Company estimates that amortization expense related to definite-lived intangible assets will be as follows in each of the next five fiscal years and thereafter (in thousands):


Fiscal Year Ending	Estimated Future Amortization Expense
Remainder of fiscal year 2026	$	7,363
2027	29,142
2028	28,121
2029	22,751
2030	21,902
Thereafter	141,847
	$	251,126

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 26, 2026
Income Tax Disclosure [Abstract]
INCOME TAXES	11. INCOME TAXES The effective income tax rate for the fiscal quarter and three fiscal quarters ended September 26, 2026 was 19.7% and 27.8%, respectively, compared to 47.9% and 32.0%, respectively, for the fiscal quarter and three fiscal quarters ended September 27, 2025. The differences between the U.S. federal statutory income tax rate and the Company's effective income tax rates for the fiscal quarter ended September 26, 2026 and the fiscal quarter ended September 27, 2025 were primarily attributable to the jurisdictional mix of income, the discrete impact of stock-based compensation forfeitures or windfalls and exercises and the effects of branch accounting for Latham Canada. On July 4, 2025, the One Big Beautiful Bill Act ("OBBBA") was enacted in the U.S. The OBBBA maintained the 21% corporate tax rate and made permanent many of the beneficial expired and expiring tax provisions originally enacted in the Tax Cuts and Jobs Act of 2017, including the immediate expensing of domestic research and development expenditures, more favorable interest deductibility and 100% bonus depreciation with effective dates in 2025. Revisions to the international tax framework are effective in 2026. The OBBBA did not have a material impact on the Company's effective tax rate.

- Definition

The entire disclosure for income tax.

+ References

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-Section 50
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+ Details

INVENTORIES, NET (Tables)

9 Months Ended

Sep. 26, 2026

Inventory Disclosure [Abstract]

Schedule of Inventories, Net

Inventories, net consisted of the following (in thousands):


	September 26, 2026		December 31, 2025
Raw materials	$	60,396	$	50,973
Finished goods	26,295		23,953
	$	86,691	$	74,926

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Statement of Comprehensive Income [Abstract]
Net income	$ 12,056	$ 8,117	$ 16,276	$ 18,135
Other comprehensive income, net of tax:
Foreign currency translation adjustments	517	146	1,631	345
Total other comprehensive income, net of tax	517	146	1,631	345
Comprehensive income	$ 12,573	$ 8,263	$ 17,907	$ 18,480

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

NET INCOME PER SHARE (Tables)

9 Months Ended

Sep. 26, 2026

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

Basic and diluted net income per share attributable to common stockholders was calculated as follows (in thousands, except share and per share data):


	Fiscal Quarter Ended				Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Numerator:
Net income attributable to common stockholders	$	12,056	$	8,117	$	16,276	$	18,135
Denominator:
Weighted-average common shares outstanding
Basic	117,690,489		116,603,331		117,360,560		116,323,609
Diluted	119,797,839		119,907,619		119,756,831		119,720,706
Net income per share attributable to common stockholders:
Basic	$	0.10	$	0.07	$	0.14	$	0.16
Diluted	$	0.10	$	0.07	$	0.14	$	0.15

Schedule of Antidilutive Securities Excluded From Computation of Diluted Net Income (Loss) Per Share


	Fiscal Quarter Ended		Three Fiscal Quarters Ended
	September 26, 2026	September 27, 2025	September 26, 2026	September 27, 2025
Restricted stock awards	—	—	—	—
Restricted stock units	3,453	—	236,449	240,049
Stock options	1,026,832	1,031,911	1,068,397	1,221,363
Stock appreciation rights	894,095	—	889,183	—
Performance stock units	—	—	100,671	132,414

STOCK-BASED COMPENSATION - Schedule of Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Location, Statement of Income, Balance [Axis]: us-gaap:SellingGeneralAndAdministrativeExpense
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation expense	$ 998	$ 1,980	$ 3,711	$ 5,332

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

SEGMENT REPORTING

9 Months Ended

Sep. 26, 2026

Segment Reporting [Abstract]

SEGMENT REPORTING

14. SEGMENT REPORTING

The Company conducts business as one operating and reportable segment that designs, manufactures, and markets in-ground swimming pools, pool covers, and pool liners. The Company’s Chief Executive Officer, who is the chief operating decision maker (“CODM”), reviews financial information presented on a consolidated basis for purposes of assessing financial performance and allocating resources.

The Company reports consolidated net income (loss), as management believes that is the measure most consistent with the measurement principles in the Company’s consolidated financial statements. Consolidated net income (loss) is used by the CODM predominantly in the annual budget and forecasting, including consideration of budget-to-actual variances when making decisions about the allocation of operating and capital resources.

Operations of the Company’s single segment consisted of the following (in thousands):


	Fiscal Quarter Ended				Three Fiscal Quarters Ended
	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Net sales	$	182,175	$	161,903	$	496,964	$	445,962
Other cost of sales(1)	109,964		100,174		307,786		279,229
Other selling, general and administrative expense(2)	28,745		24,669		90,886		79,427
Depreciation	5,883		5,452		17,652		15,638
Amortization(3)	7,572		7,429		22,542		22,340
Stock-based compensation expense	998		1,980		3,711		5,332
Strategic initiative costs(4)	686		684		1,645		2,246
Acquisition and integration related costs(5)	3,231		7		9,155		289
Restructuring charges(6)	1,489		—		1,489		160
Interest expense, net	5,423		6,067		16,109		19,587
Loss on extinguishment and modification of debt(7)	5,022		—		5,022		—
Other (income) expense, net	(71)		1,168		2,123		(2,187)
Earnings from equity method investment	(1,789)		(1,310)		(3,705)		(2,751)
Income tax expense	2,966		7,466		6,273		8,517
Net income	$	12,056	$	8,117	$	16,276	$	18,135

(3)Inclusive of finance lease amortization.

(4)Represents fees paid to external consultants and other expenses for our strategic initiatives.

(5)Represents acquisition and integration costs, including the earn-out related to the Coverstar Central acquisition, as well as other costs related to potential transactions.

(6)Represents costs that include severance and other expenses for our program to optimize certain operational and administrative functions.

(7)Represents the loss on extinguishment and modification of debt in connection with the Refinancing.

- Definition

The entire disclosure for segment reporting.

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+ Details