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Side-by-side financial comparison of Employers Holdings, Inc. (EIG) and Latham Group, Inc. (SWIM). Click either name above to swap in a different company.
Employers Holdings, Inc. is the larger business by last-quarter revenue ($170.5M vs $100.0M, roughly 1.7× Latham Group, Inc.). On growth, Latham Group, Inc. posted the faster year-over-year revenue change (14.5% vs -21.3%). Over the past eight quarters, Latham Group, Inc.'s revenue compounded faster (-4.9% CAGR vs -11.4%).
Employers Holdings, Inc. is a U.S.-headquartered insurance holding company that specializes in offering workers' compensation insurance and customized risk management services primarily for small and medium-sized enterprises across the United States. It mainly serves clients in low-to-medium hazard industries, helping them mitigate workplace safety risks and meet relevant regulatory requirements for employee protection.
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.
EIG vs SWIM — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $170.5M | $100.0M |
| Net Profit | — | $-7.0M |
| Gross Margin | — | 28.0% |
| Operating Margin | — | -10.7% |
| Net Margin | — | -7.0% |
| Revenue YoY | -21.3% | 14.5% |
| Net Profit YoY | — | 76.0% |
| EPS (diluted) | — | $-0.06 |
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 | $170.5M | — | ||
| Q4 25 | $188.5M | $100.0M | ||
| Q3 25 | $239.3M | $161.9M | ||
| Q2 25 | $246.3M | $172.6M | ||
| Q1 25 | $202.6M | $111.4M | ||
| Q4 24 | $216.6M | $87.3M | ||
| Q3 24 | $224.0M | $150.5M | ||
| Q2 24 | $217.0M | $160.1M |
| Q1 26 | — | — | ||
| Q4 25 | — | $-7.0M | ||
| Q3 25 | $-8.3M | $8.1M | ||
| Q2 25 | $29.7M | $16.0M | ||
| Q1 25 | $12.8M | $-6.0M | ||
| Q4 24 | — | $-29.2M | ||
| Q3 24 | $30.3M | $5.9M | ||
| Q2 24 | $31.7M | $13.3M |
| Q1 26 | — | — | ||
| 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% |
| Q1 26 | — | — | ||
| Q4 25 | — | -10.7% | ||
| Q3 25 | -4.7% | 13.3% | ||
| Q2 25 | 15.0% | 14.3% | ||
| Q1 25 | 7.8% | -4.4% | ||
| Q4 24 | — | -14.9% | ||
| Q3 24 | 16.4% | 8.9% | ||
| Q2 24 | 18.4% | 12.5% |
| Q1 26 | — | — | ||
| Q4 25 | — | -7.0% | ||
| Q3 25 | -3.5% | 5.0% | ||
| Q2 25 | 12.1% | 9.3% | ||
| Q1 25 | 6.3% | -5.4% | ||
| Q4 24 | — | -33.4% | ||
| Q3 24 | 13.5% | 3.9% | ||
| Q2 24 | 14.6% | 8.3% |
| Q1 26 | — | — | ||
| Q4 25 | $-0.93 | $-0.06 | ||
| Q3 25 | $-0.36 | $0.07 | ||
| Q2 25 | $1.23 | $0.13 | ||
| Q1 25 | $0.52 | $-0.05 | ||
| Q4 24 | $1.14 | $-0.24 | ||
| Q3 24 | $1.21 | $0.05 | ||
| Q2 24 | $1.25 | $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 | $169.9M | — |
| Total DebtLower is stronger | — | $279.8M |
| Stockholders' EquityBook value | $955.7M | $405.9M |
| Total Assets | $3.4B | $823.2M |
| Debt / EquityLower = less leverage | — | 0.69× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $169.9M | — | ||
| Q4 25 | $169.9M | — | ||
| Q3 25 | $172.4M | — | ||
| Q2 25 | $78.1M | — | ||
| Q1 25 | $100.4M | — | ||
| Q4 24 | $68.4M | — | ||
| Q3 24 | $173.9M | — | ||
| Q2 24 | $126.4M | — |
| Q1 26 | — | — | ||
| Q4 25 | $19.0M | $279.8M | ||
| Q3 25 | — | $281.1M | ||
| Q2 25 | — | $281.5M | ||
| Q1 25 | — | $306.9M | ||
| Q4 24 | $0 | $281.5M | ||
| Q3 24 | — | $282.8M | ||
| Q2 24 | — | $282.4M |
| Q1 26 | $955.7M | — | ||
| Q4 25 | $955.7M | $405.9M | ||
| Q3 25 | $1.0B | $408.4M | ||
| Q2 25 | $1.1B | $398.4M | ||
| Q1 25 | $1.1B | $381.1M | ||
| Q4 24 | $1.1B | $387.2M | ||
| Q3 24 | $1.1B | $416.6M | ||
| Q2 24 | $1.0B | $408.1M |
| Q1 26 | $3.4B | — | ||
| Q4 25 | $3.4B | $823.2M | ||
| Q3 25 | $3.5B | $844.4M | ||
| Q2 25 | $3.5B | $822.1M | ||
| Q1 25 | $3.6B | $824.6M | ||
| Q4 24 | $3.5B | $794.2M | ||
| Q3 24 | $3.6B | $853.4M | ||
| Q2 24 | $3.5B | $830.0M |
| Q1 26 | — | — | ||
| Q4 25 | 0.02× | 0.69× | ||
| Q3 25 | — | 0.69× | ||
| Q2 25 | — | 0.71× | ||
| Q1 25 | — | 0.81× | ||
| Q4 24 | 0.00× | 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 | — | $23.3M |
| Free Cash FlowOCF − Capex | — | $14.1M |
| FCF MarginFCF / Revenue | — | 14.1% |
| Capex IntensityCapex / Revenue | — | 9.2% |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | — | $38.0M |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $44.7M | $23.3M | ||
| Q3 25 | $29.4M | $51.0M | ||
| Q2 25 | $0 | $36.0M | ||
| Q1 25 | $14.6M | $-46.9M | ||
| Q4 24 | $76.4M | $6.2M | ||
| Q3 24 | $51.0M | $37.2M | ||
| Q2 24 | $11.7M | $52.4M |
| Q1 26 | — | — | ||
| Q4 25 | $44.6M | $14.1M | ||
| Q3 25 | — | $45.2M | ||
| Q2 25 | — | $29.1M | ||
| Q1 25 | — | $-50.3M | ||
| Q4 24 | $76.3M | $-98.0K | ||
| Q3 24 | — | $33.2M | ||
| Q2 24 | — | $47.9M |
| Q1 26 | — | — | ||
| Q4 25 | 23.7% | 14.1% | ||
| Q3 25 | — | 27.9% | ||
| Q2 25 | — | 16.8% | ||
| Q1 25 | — | -45.2% | ||
| Q4 24 | 35.2% | -0.1% | ||
| Q3 24 | — | 22.1% | ||
| Q2 24 | — | 29.9% |
| Q1 26 | — | — | ||
| Q4 25 | 0.1% | 9.2% | ||
| Q3 25 | — | 3.6% | ||
| Q2 25 | — | 4.0% | ||
| Q1 25 | — | 3.1% | ||
| Q4 24 | 0.0% | 7.2% | ||
| Q3 24 | — | 2.7% | ||
| Q2 24 | — | 2.8% |
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 6.29× | ||
| Q2 25 | 0.00× | 2.25× | ||
| Q1 25 | 1.14× | — | ||
| Q4 24 | — | — | ||
| Q3 24 | 1.68× | 6.32× | ||
| Q2 24 | 0.37× | 3.95× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
EIG
Segment breakdown not available.
SWIM
| In Ground Swimming Pools | $50.2M | 50% |
| Covers | $37.0M | 37% |
| Liners | $12.7M | 13% |
