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Side-by-side financial comparison of California Resources Corp (CRC) and Latham Group, Inc. (SWIM). Click either name above to swap in a different company.

California Resources Corp is the larger business by last-quarter revenue ($119.0M vs $117.3M, roughly 1.0× Latham Group, Inc.). Over the past eight quarters, Latham Group, Inc.'s revenue compounded faster (-14.4% CAGR vs -46.3%).

California Resources Corporation is an American energy corporation engaged in hydrocarbon exploration in California. It is organized in Delaware and headquartered in Long Beach, California. Its mineral acreage holdings in California constitute the largest privately held position in the state.

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.

CRC vs SWIM — Head-to-Head

Bigger by revenue
CRC
CRC
1.0× larger
CRC
$119.0M
$117.3M
SWIM
Faster 2-yr revenue CAGR
SWIM
SWIM
Annualised
SWIM
-14.4%
-46.3%
CRC

Income Statement — Q1 FY2026 vs Q1 FY2026

Metric
CRC
CRC
SWIM
SWIM
Revenue
$119.0M
$117.3M
Net Profit
$-8.5M
Gross Margin
31.7%
Operating Margin
-597.5%
Net Margin
-7.3%
Revenue YoY
5.3%
Net Profit YoY
-43.1%
EPS (diluted)
$-8.02
$-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.

Revenue
CRC
CRC
SWIM
SWIM
Q1 26
$119.0M
$117.3M
Q4 25
$679.0M
$100.0M
Q3 25
$715.0M
$161.9M
Q2 25
$702.0M
$172.6M
Q1 25
$814.0M
$111.4M
Q4 24
$826.0M
$87.3M
Q3 24
$870.0M
$150.5M
Q2 24
$412.0M
$160.1M
Net Profit
CRC
CRC
SWIM
SWIM
Q1 26
$-8.5M
Q4 25
$12.0M
$-7.0M
Q3 25
$64.0M
$8.1M
Q2 25
$172.0M
$16.0M
Q1 25
$115.0M
$-6.0M
Q4 24
$33.0M
$-29.2M
Q3 24
$345.0M
$5.9M
Q2 24
$8.0M
$13.3M
Gross Margin
CRC
CRC
SWIM
SWIM
Q1 26
31.7%
Q4 25
28.0%
Q3 25
35.4%
Q2 25
37.1%
Q1 25
29.5%
Q4 24
24.6%
Q3 24
32.4%
Q2 24
33.1%
Operating Margin
CRC
CRC
SWIM
SWIM
Q1 26
-597.5%
Q4 25
6.9%
-10.7%
Q3 25
13.7%
13.3%
Q2 25
38.0%
14.3%
Q1 25
22.9%
-4.4%
Q4 24
8.2%
-14.9%
Q3 24
59.5%
8.9%
Q2 24
9.2%
12.5%
Net Margin
CRC
CRC
SWIM
SWIM
Q1 26
-7.3%
Q4 25
1.8%
-7.0%
Q3 25
9.0%
5.0%
Q2 25
24.5%
9.3%
Q1 25
14.1%
-5.4%
Q4 24
4.0%
-33.4%
Q3 24
39.7%
3.9%
Q2 24
1.9%
8.3%
EPS (diluted)
CRC
CRC
SWIM
SWIM
Q1 26
$-8.02
$-0.07
Q4 25
$0.21
$-0.06
Q3 25
$0.76
$0.07
Q2 25
$1.92
$0.13
Q1 25
$1.26
$-0.05
Q4 24
$0.87
$-0.24
Q3 24
$3.78
$0.05
Q2 24
$0.11
$0.11

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
CRC
CRC
SWIM
SWIM
Cash + ST InvestmentsLiquidity on hand
Total DebtLower is stronger
$3.3M
Stockholders' EquityBook value
$2.9B
$396.7M
Total Assets
$856.4M
Debt / EquityLower = less leverage
0.01×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
CRC
CRC
SWIM
SWIM
Q1 26
Q4 25
$132.0M
Q3 25
$196.0M
Q2 25
$72.0M
Q1 25
$214.0M
Q4 24
$372.0M
Q3 24
$241.0M
Q2 24
$1.0B
Total Debt
CRC
CRC
SWIM
SWIM
Q1 26
$3.3M
Q4 25
$279.8M
Q3 25
$1.0B
$281.1M
Q2 25
$1.0B
$281.5M
Q1 25
$1.0B
$306.9M
Q4 24
$1.1B
$281.5M
Q3 24
$1.1B
$282.8M
Q2 24
$1.2B
$282.4M
Stockholders' Equity
CRC
CRC
SWIM
SWIM
Q1 26
$2.9B
$396.7M
Q4 25
$3.7B
$405.9M
Q3 25
$3.4B
$408.4M
Q2 25
$3.4B
$398.4M
Q1 25
$3.5B
$381.1M
Q4 24
$3.5B
$387.2M
Q3 24
$3.5B
$416.6M
Q2 24
$2.1B
$408.1M
Total Assets
CRC
CRC
SWIM
SWIM
Q1 26
$856.4M
Q4 25
$7.4B
$823.2M
Q3 25
$6.8B
$844.4M
Q2 25
$6.7B
$822.1M
Q1 25
$6.8B
$824.6M
Q4 24
$7.1B
$794.2M
Q3 24
$7.1B
$853.4M
Q2 24
$4.5B
$830.0M
Debt / Equity
CRC
CRC
SWIM
SWIM
Q1 26
0.01×
Q4 25
0.69×
Q3 25
0.29×
0.69×
Q2 25
0.30×
0.71×
Q1 25
0.29×
0.81×
Q4 24
0.32×
0.73×
Q3 24
0.32×
0.68×
Q2 24
0.57×
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
CRC
CRC
SWIM
SWIM
Operating Cash FlowLast quarter
$99.0M
$-47.7M
Free Cash FlowOCF − Capex
$-32.0M
FCF MarginFCF / Revenue
-26.9%
Capex IntensityCapex / Revenue
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters
$380.0M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
CRC
CRC
SWIM
SWIM
Q1 26
$99.0M
$-47.7M
Q4 25
$235.0M
$23.3M
Q3 25
$279.0M
$51.0M
Q2 25
$165.0M
$36.0M
Q1 25
$186.0M
$-46.9M
Q4 24
$206.0M
$6.2M
Q3 24
$220.0M
$37.2M
Q2 24
$97.0M
$52.4M
Free Cash Flow
CRC
CRC
SWIM
SWIM
Q1 26
$-32.0M
Q4 25
$115.0M
$14.1M
Q3 25
$188.0M
$45.2M
Q2 25
$109.0M
$29.1M
Q1 25
$131.0M
$-50.3M
Q4 24
$118.0M
$-98.0K
Q3 24
$141.0M
$33.2M
Q2 24
$63.0M
$47.9M
FCF Margin
CRC
CRC
SWIM
SWIM
Q1 26
-26.9%
Q4 25
16.9%
14.1%
Q3 25
26.3%
27.9%
Q2 25
15.5%
16.8%
Q1 25
16.1%
-45.2%
Q4 24
14.3%
-0.1%
Q3 24
16.2%
22.1%
Q2 24
15.3%
29.9%
Capex Intensity
CRC
CRC
SWIM
SWIM
Q1 26
Q4 25
17.7%
9.2%
Q3 25
12.7%
3.6%
Q2 25
8.0%
4.0%
Q1 25
6.8%
3.1%
Q4 24
10.7%
7.2%
Q3 24
9.1%
2.7%
Q2 24
8.3%
2.8%
Cash Conversion
CRC
CRC
SWIM
SWIM
Q1 26
Q4 25
19.58×
Q3 25
4.36×
6.29×
Q2 25
0.96×
2.25×
Q1 25
1.62×
Q4 24
6.24×
Q3 24
0.64×
6.32×
Q2 24
12.13×
3.95×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

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