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Side-by-side financial comparison of COMTECH TELECOMMUNICATIONS CORP (CMTL) and Latham Group, Inc. (SWIM). Click either name above to swap in a different company.
Latham Group, Inc. is the larger business by last-quarter revenue ($117.3M vs $111.0M, roughly 1.1× COMTECH TELECOMMUNICATIONS CORP). Latham Group, Inc. runs the higher net margin — -7.3% vs -14.3%, a 7.0% gap on every dollar of revenue. On growth, Latham Group, Inc. posted the faster year-over-year revenue change (5.3% vs -4.1%). Over the past eight quarters, COMTECH TELECOMMUNICATIONS CORP's revenue compounded faster (-9.0% CAGR vs -14.4%).
Comtech Telecommunications Corp is a global provider of advanced communication technologies, including satellite communication systems, terrestrial network infrastructure, and location-based services. It serves government, defense, mobile network operator, and enterprise clients across North America, Europe, and Asia Pacific, focusing on reliable, secure connectivity solutions for critical use cases.
Latham & Watkins LLP is an American multinational law firm. Founded in 1934 in Los Angeles, California, it is known for its litigation, corporate, and regulatory law practices.
CMTL vs SWIM — Head-to-Head
Income Statement — Q1 FY2026 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $111.0M | $117.3M |
| Net Profit | $-15.9M | $-8.5M |
| Gross Margin | 33.1% | 31.7% |
| Operating Margin | -2.5% | — |
| Net Margin | -14.3% | -7.3% |
| Revenue YoY | -4.1% | 5.3% |
| Net Profit YoY | 89.3% | -43.1% |
| EPS (diluted) | $-0.67 | $-0.07 |
Green = leading value per metric. Periods may differ when fiscal calendars don't align.
8-Quarter Revenue & Profit Trend
Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.
| Q1 26 | — | $117.3M | ||
| Q4 25 | $111.0M | $100.0M | ||
| Q3 25 | $130.4M | $161.9M | ||
| Q2 25 | $126.8M | $172.6M | ||
| Q1 25 | $126.6M | $111.4M | ||
| Q4 24 | $115.8M | $87.3M | ||
| Q3 24 | $126.2M | $150.5M | ||
| Q2 24 | $128.1M | $160.1M |
| Q1 26 | — | $-8.5M | ||
| Q4 25 | $-15.9M | $-7.0M | ||
| Q3 25 | $7.9M | $8.1M | ||
| Q2 25 | $33.9M | $16.0M | ||
| Q1 25 | $-48.7M | $-6.0M | ||
| Q4 24 | $-148.4M | $-29.2M | ||
| Q3 24 | $-90.8M | $5.9M | ||
| Q2 24 | $2.8M | $13.3M |
| Q1 26 | — | 31.7% | ||
| Q4 25 | 33.1% | 28.0% | ||
| Q3 25 | 31.2% | 35.4% | ||
| Q2 25 | 30.7% | 37.1% | ||
| Q1 25 | 26.7% | 29.5% | ||
| Q4 24 | 12.5% | 24.6% | ||
| Q3 24 | 21.5% | 32.4% | ||
| Q2 24 | 30.4% | 33.1% |
| Q1 26 | — | — | ||
| Q4 25 | -2.5% | -10.7% | ||
| Q3 25 | 1.4% | 13.3% | ||
| Q2 25 | -1.2% | 14.3% | ||
| Q1 25 | -8.1% | -4.4% | ||
| Q4 24 | -111.5% | -14.9% | ||
| Q3 24 | -64.6% | 8.9% | ||
| Q2 24 | -2.7% | 12.5% |
| Q1 26 | — | -7.3% | ||
| Q4 25 | -14.3% | -7.0% | ||
| Q3 25 | 6.1% | 5.0% | ||
| Q2 25 | 26.8% | 9.3% | ||
| Q1 25 | -38.5% | -5.4% | ||
| Q4 24 | -128.2% | -33.4% | ||
| Q3 24 | -71.9% | 3.9% | ||
| Q2 24 | 2.2% | 8.3% |
| Q1 26 | — | $-0.07 | ||
| Q4 25 | $-0.67 | $-0.06 | ||
| Q3 25 | $-0.41 | $0.07 | ||
| Q2 25 | $-0.49 | $0.13 | ||
| Q1 25 | $-0.76 | $-0.05 | ||
| Q4 24 | $-5.29 | $-0.24 | ||
| Q3 24 | $-3.48 | $0.05 | ||
| Q2 24 | $-0.04 | $0.11 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $43.6M | — |
| Total DebtLower is stronger | — | $3.3M |
| Stockholders' EquityBook value | $85.6M | $396.7M |
| Total Assets | $734.1M | $856.4M |
| Debt / EquityLower = less leverage | — | 0.01× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $43.6M | — | ||
| Q3 25 | $40.0M | — | ||
| Q2 25 | $28.4M | — | ||
| Q1 25 | $26.7M | — | ||
| Q4 24 | $29.6M | — | ||
| Q3 24 | $32.4M | — | ||
| Q2 24 | $27.2M | — |
| Q1 26 | — | $3.3M | ||
| Q4 25 | — | $279.8M | ||
| Q3 25 | — | $281.1M | ||
| Q2 25 | — | $281.5M | ||
| Q1 25 | — | $306.9M | ||
| Q4 24 | — | $281.5M | ||
| Q3 24 | — | $282.8M | ||
| Q2 24 | — | $282.4M |
| Q1 26 | — | $396.7M | ||
| Q4 25 | $85.6M | $405.9M | ||
| Q3 25 | $104.4M | $408.4M | ||
| Q2 25 | $115.4M | $398.4M | ||
| Q1 25 | $128.7M | $381.1M | ||
| Q4 24 | $150.4M | $387.2M | ||
| Q3 24 | $306.3M | $416.6M | ||
| Q2 24 | $406.4M | $408.1M |
| Q1 26 | — | $856.4M | ||
| Q4 25 | $734.1M | $823.2M | ||
| Q3 25 | $740.8M | $844.4M | ||
| Q2 25 | $751.1M | $822.1M | ||
| Q1 25 | $770.6M | $824.6M | ||
| Q4 24 | $793.2M | $794.2M | ||
| Q3 24 | $793.2M | $853.4M | ||
| Q2 24 | $991.0M | $830.0M |
| Q1 26 | — | 0.01× | ||
| Q4 25 | — | 0.69× | ||
| Q3 25 | — | 0.69× | ||
| Q2 25 | — | 0.71× | ||
| Q1 25 | — | 0.81× | ||
| Q4 24 | — | 0.73× | ||
| Q3 24 | — | 0.68× | ||
| Q2 24 | — | 0.69× |
Cash Flow & Capital Efficiency
How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.
| Metric | | |
|---|---|---|
| Operating Cash FlowLast quarter | $8.1M | $-47.7M |
| Free Cash FlowOCF − Capex | $4.8M | — |
| FCF MarginFCF / Revenue | 4.3% | — |
| Capex IntensityCapex / Revenue | 2.9% | — |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | $12.2M | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $-47.7M | ||
| Q4 25 | $8.1M | $23.3M | ||
| Q3 25 | $11.4M | $51.0M | ||
| Q2 25 | $2.3M | $36.0M | ||
| Q1 25 | $-234.0K | $-46.9M | ||
| Q4 24 | $-21.8M | $6.2M | ||
| Q3 24 | $-9.5M | $37.2M | ||
| Q2 24 | $-3.8M | $52.4M |
| Q1 26 | — | — | ||
| Q4 25 | $4.8M | $14.1M | ||
| Q3 25 | $9.4M | $45.2M | ||
| Q2 25 | $-160.0K | $29.1M | ||
| Q1 25 | $-1.9M | $-50.3M | ||
| Q4 24 | $-24.2M | $-98.0K | ||
| Q3 24 | $-12.4M | $33.2M | ||
| Q2 24 | $-6.5M | $47.9M |
| Q1 26 | — | — | ||
| Q4 25 | 4.3% | 14.1% | ||
| Q3 25 | 7.2% | 27.9% | ||
| Q2 25 | -0.1% | 16.8% | ||
| Q1 25 | -1.5% | -45.2% | ||
| Q4 24 | -20.9% | -0.1% | ||
| Q3 24 | -9.8% | 22.1% | ||
| Q2 24 | -5.0% | 29.9% |
| Q1 26 | — | — | ||
| Q4 25 | 2.9% | 9.2% | ||
| Q3 25 | 1.6% | 3.6% | ||
| Q2 25 | 1.9% | 4.0% | ||
| Q1 25 | 1.3% | 3.1% | ||
| Q4 24 | 2.1% | 7.2% | ||
| Q3 24 | 2.3% | 2.7% | ||
| Q2 24 | 2.1% | 2.8% |
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 1.45× | 6.29× | ||
| Q2 25 | 0.07× | 2.25× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 6.32× | ||
| Q2 24 | -1.36× | 3.95× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
CMTL
| Satellite And Space Communications Segment | $55.1M | 50% |
| Transferred At Point In Time | $39.4M | 36% |
| Satellite And Space Communications | $16.3M | 15% |
| Terrestrial And Wireless Networks | $1.1M | 1% |
SWIM
Segment breakdown not available.
