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Side-by-side financial comparison of EASTERN CO (EML) 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 ($100.0M vs $55.3M, roughly 1.8× EASTERN CO). EASTERN CO runs the higher net margin — 1.0% vs -7.0%, a 8.1% gap on every dollar of revenue. On growth, Latham Group, Inc. posted the faster year-over-year revenue change (14.5% vs -22.4%). Latham Group, Inc. produced more free cash flow last quarter ($14.1M vs $3.1M). Over the past eight quarters, EASTERN CO's revenue compounded faster (-0.6% CAGR vs -4.9%).

China Eastern Airlines is a major airline in China, headquartered in Changning, Shanghai. It is one of the three major airlines in the country, along with Air China and China Southern Airlines.

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.

EML vs SWIM — Head-to-Head

Bigger by revenue
SWIM
SWIM
1.8× larger
SWIM
$100.0M
$55.3M
EML
Growing faster (revenue YoY)
SWIM
SWIM
+36.9% gap
SWIM
14.5%
-22.4%
EML
Higher net margin
EML
EML
8.1% more per $
EML
1.0%
-7.0%
SWIM
More free cash flow
SWIM
SWIM
$11.0M more FCF
SWIM
$14.1M
$3.1M
EML
Faster 2-yr revenue CAGR
EML
EML
Annualised
EML
-0.6%
-4.9%
SWIM

Income Statement — Q3 FY2025 vs Q4 FY2025

Metric
EML
EML
SWIM
SWIM
Revenue
$55.3M
$100.0M
Net Profit
$578.9K
$-7.0M
Gross Margin
22.3%
28.0%
Operating Margin
3.1%
-10.7%
Net Margin
1.0%
-7.0%
Revenue YoY
-22.4%
14.5%
Net Profit YoY
103.8%
76.0%
EPS (diluted)
$0.10
$-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.

Revenue
EML
EML
SWIM
SWIM
Q4 25
$100.0M
Q3 25
$55.3M
$161.9M
Q2 25
$70.2M
$172.6M
Q1 25
$63.3M
$111.4M
Q4 24
$64.3M
$87.3M
Q3 24
$71.3M
$150.5M
Q2 24
$72.6M
$160.1M
Q1 24
$64.6M
$110.6M
Net Profit
EML
EML
SWIM
SWIM
Q4 25
$-7.0M
Q3 25
$578.9K
$8.1M
Q2 25
$3.4M
$16.0M
Q1 25
$1.9M
$-6.0M
Q4 24
$1.3M
$-29.2M
Q3 24
$-15.3M
$5.9M
Q2 24
$3.5M
$13.3M
Q1 24
$1.9M
$-7.9M
Gross Margin
EML
EML
SWIM
SWIM
Q4 25
28.0%
Q3 25
22.3%
35.4%
Q2 25
23.3%
37.1%
Q1 25
22.4%
29.5%
Q4 24
23.6%
24.6%
Q3 24
25.5%
32.4%
Q2 24
25.4%
33.1%
Q1 24
23.9%
27.7%
Operating Margin
EML
EML
SWIM
SWIM
Q4 25
-10.7%
Q3 25
3.1%
13.3%
Q2 25
4.5%
14.3%
Q1 25
5.1%
-4.4%
Q4 24
6.1%
-14.9%
Q3 24
9.5%
8.9%
Q2 24
8.3%
12.5%
Q1 24
5.3%
-1.9%
Net Margin
EML
EML
SWIM
SWIM
Q4 25
-7.0%
Q3 25
1.0%
5.0%
Q2 25
4.9%
9.3%
Q1 25
3.1%
-5.4%
Q4 24
2.0%
-33.4%
Q3 24
-21.5%
3.9%
Q2 24
4.8%
8.3%
Q1 24
3.0%
-7.1%
EPS (diluted)
EML
EML
SWIM
SWIM
Q4 25
$-0.06
Q3 25
$0.10
$0.07
Q2 25
$0.56
$0.13
Q1 25
$0.32
$-0.05
Q4 24
$0.22
$-0.24
Q3 24
$-2.46
$0.05
Q2 24
$0.56
$0.11
Q1 24
$0.31
$-0.07

Balance Sheet & Financial Strength

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

Metric
EML
EML
SWIM
SWIM
Cash + ST InvestmentsLiquidity on hand
$9.2M
Total DebtLower is stronger
$279.8M
Stockholders' EquityBook value
$124.3M
$405.9M
Total Assets
$220.0M
$823.2M
Debt / EquityLower = less leverage
0.69×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
EML
EML
SWIM
SWIM
Q4 25
Q3 25
$9.2M
Q2 25
$9.1M
Q1 25
$10.2M
Q4 24
$16.1M
Q3 24
$9.7M
Q2 24
$2.0M
Q1 24
$2.1M
Total Debt
EML
EML
SWIM
SWIM
Q4 25
$279.8M
Q3 25
$281.1M
Q2 25
$281.5M
Q1 25
$306.9M
Q4 24
$42.2M
$281.5M
Q3 24
$282.8M
Q2 24
$282.4M
Q1 24
$282.8M
Stockholders' Equity
EML
EML
SWIM
SWIM
Q4 25
$405.9M
Q3 25
$124.3M
$408.4M
Q2 25
$124.4M
$398.4M
Q1 25
$121.0M
$381.1M
Q4 24
$120.7M
$387.2M
Q3 24
$119.2M
$416.6M
Q2 24
$136.5M
$408.1M
Q1 24
$134.5M
$391.8M
Total Assets
EML
EML
SWIM
SWIM
Q4 25
$823.2M
Q3 25
$220.0M
$844.4M
Q2 25
$229.4M
$822.1M
Q1 25
$232.3M
$824.6M
Q4 24
$235.3M
$794.2M
Q3 24
$244.2M
$853.4M
Q2 24
$255.9M
$830.0M
Q1 24
$253.9M
$808.6M
Debt / Equity
EML
EML
SWIM
SWIM
Q4 25
0.69×
Q3 25
0.69×
Q2 25
0.71×
Q1 25
0.81×
Q4 24
0.35×
0.73×
Q3 24
0.68×
Q2 24
0.69×
Q1 24
0.72×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
EML
EML
SWIM
SWIM
Operating Cash FlowLast quarter
$3.1M
$23.3M
Free Cash FlowOCF − Capex
$3.1M
$14.1M
FCF MarginFCF / Revenue
5.5%
14.1%
Capex IntensityCapex / Revenue
0.1%
9.2%
Cash ConversionOCF / Net Profit
5.38×
TTM Free Cash FlowTrailing 4 quarters
$12.3M
$38.0M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
EML
EML
SWIM
SWIM
Q4 25
$23.3M
Q3 25
$3.1M
$51.0M
Q2 25
$3.8M
$36.0M
Q1 25
$-1.8M
$-46.9M
Q4 24
$11.0M
$6.2M
Q3 24
$-2.9M
$37.2M
Q2 24
$8.4M
$52.4M
Q1 24
$2.8M
$-34.5M
Free Cash Flow
EML
EML
SWIM
SWIM
Q4 25
$14.1M
Q3 25
$3.1M
$45.2M
Q2 25
$3.0M
$29.1M
Q1 25
$-2.7M
$-50.3M
Q4 24
$9.0M
$-98.0K
Q3 24
$-7.7M
$33.2M
Q2 24
$7.3M
$47.9M
Q1 24
$1.1M
$-39.9M
FCF Margin
EML
EML
SWIM
SWIM
Q4 25
14.1%
Q3 25
5.5%
27.9%
Q2 25
4.3%
16.8%
Q1 25
-4.3%
-45.2%
Q4 24
13.9%
-0.1%
Q3 24
-10.8%
22.1%
Q2 24
10.1%
29.9%
Q1 24
1.7%
-36.0%
Capex Intensity
EML
EML
SWIM
SWIM
Q4 25
9.2%
Q3 25
0.1%
3.6%
Q2 25
1.1%
4.0%
Q1 25
1.3%
3.1%
Q4 24
3.2%
7.2%
Q3 24
6.7%
2.7%
Q2 24
1.5%
2.8%
Q1 24
2.6%
4.8%
Cash Conversion
EML
EML
SWIM
SWIM
Q4 25
Q3 25
5.38×
6.29×
Q2 25
1.09×
2.25×
Q1 25
-0.95×
Q4 24
8.41×
Q3 24
6.32×
Q2 24
2.40×
3.95×
Q1 24
1.43×

Financial Flow Comparison

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

Revenue Breakdown by Segment

EML
EML

Segment breakdown not available.

SWIM
SWIM

In Ground Swimming Pools$50.2M50%
Covers$37.0M37%
Liners$12.7M13%

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