vs
Side-by-side financial comparison of Energy Services of America CORP (ESOA) and Latham Group, Inc. (SWIM). Click either name above to swap in a different company.
Energy Services of America CORP is the larger business by last-quarter revenue ($114.1M vs $100.0M, roughly 1.1× Latham Group, Inc.). On growth, Latham Group, Inc. posted the faster year-over-year revenue change (14.5% vs 13.4%). Energy Services of America CORP produced more free cash flow last quarter ($16.8M vs $14.1M). Over the past eight quarters, Energy Services of America CORP's revenue compounded faster (26.7% CAGR vs -4.9%).
Superior Energy Services is an American oil services company that operates as a holding company for a portfolio of oilfield equipment rentals and well oil and gas services brands.
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.
ESOA vs SWIM — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $114.1M | $100.0M |
| Net Profit | — | $-7.0M |
| Gross Margin | 12.3% | 28.0% |
| Operating Margin | 4.3% | -10.7% |
| Net Margin | — | -7.0% |
| Revenue YoY | 13.4% | 14.5% |
| Net Profit YoY | — | 76.0% |
| EPS (diluted) | $0.16 | $-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.
| Q4 25 | $114.1M | $100.0M | ||
| Q3 25 | $130.1M | $161.9M | ||
| Q2 25 | $103.6M | $172.6M | ||
| Q1 25 | $76.7M | $111.4M | ||
| Q4 24 | $100.6M | $87.3M | ||
| Q3 24 | $104.7M | $150.5M | ||
| Q2 24 | $85.9M | $160.1M | ||
| Q1 24 | $71.1M | $110.6M |
| Q4 25 | — | $-7.0M | ||
| Q3 25 | — | $8.1M | ||
| Q2 25 | — | $16.0M | ||
| Q1 25 | — | $-6.0M | ||
| Q4 24 | — | $-29.2M | ||
| Q3 24 | — | $5.9M | ||
| Q2 24 | — | $13.3M | ||
| Q1 24 | — | $-7.9M |
| Q4 25 | 12.3% | 28.0% | ||
| Q3 25 | 12.6% | 35.4% | ||
| Q2 25 | 11.6% | 37.1% | ||
| Q1 25 | 0.1% | 29.5% | ||
| Q4 24 | 10.2% | 24.6% | ||
| Q3 24 | 16.8% | 32.4% | ||
| Q2 24 | 17.8% | 33.1% | ||
| Q1 24 | 8.8% | 27.7% |
| Q4 25 | 4.3% | -10.7% | ||
| Q3 25 | 5.8% | 13.3% | ||
| Q2 25 | 3.1% | 14.3% | ||
| Q1 25 | -10.6% | -4.4% | ||
| Q4 24 | 1.6% | -14.9% | ||
| Q3 24 | 8.4% | 8.9% | ||
| Q2 24 | 9.9% | 12.5% | ||
| Q1 24 | -1.5% | -1.9% |
| Q4 25 | — | -7.0% | ||
| Q3 25 | — | 5.0% | ||
| Q2 25 | — | 9.3% | ||
| Q1 25 | — | -5.4% | ||
| Q4 24 | — | -33.4% | ||
| Q3 24 | — | 3.9% | ||
| Q2 24 | — | 8.3% | ||
| Q1 24 | — | -7.1% |
| Q4 25 | $0.16 | $-0.06 | ||
| Q3 25 | $0.26 | $0.07 | ||
| Q2 25 | $0.12 | $0.13 | ||
| Q1 25 | $-0.41 | $-0.05 | ||
| Q4 24 | $0.05 | $-0.24 | ||
| Q3 24 | $0.40 | $0.05 | ||
| Q2 24 | $1.06 | $0.11 | ||
| Q1 24 | $-0.07 | $-0.07 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $16.7M | — |
| Total DebtLower is stronger | $62.0M | $279.8M |
| Stockholders' EquityBook value | $60.6M | $405.9M |
| Total Assets | $201.0M | $823.2M |
| Debt / EquityLower = less leverage | 1.02× | 0.69× |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $16.7M | — | ||
| Q3 25 | $12.2M | — | ||
| Q2 25 | $15.3M | — | ||
| Q1 25 | $9.9M | — | ||
| Q4 24 | $20.3M | — | ||
| Q3 24 | $12.9M | — | ||
| Q2 24 | $14.5M | — | ||
| Q1 24 | $12.1M | — |
| Q4 25 | $62.0M | $279.8M | ||
| Q3 25 | $72.2M | $281.1M | ||
| Q2 25 | $59.1M | $281.5M | ||
| Q1 25 | $50.7M | $306.9M | ||
| Q4 24 | $59.6M | $281.5M | ||
| Q3 24 | $33.9M | $282.8M | ||
| Q2 24 | $31.9M | $282.4M | ||
| Q1 24 | $45.7M | $282.8M |
| Q4 25 | $60.6M | $405.9M | ||
| Q3 25 | $59.2M | $408.4M | ||
| Q2 25 | $54.4M | $398.4M | ||
| Q1 25 | $53.7M | $381.1M | ||
| Q4 24 | $61.0M | $387.2M | ||
| Q3 24 | $58.7M | $416.6M | ||
| Q2 24 | $52.0M | $408.1M | ||
| Q1 24 | $34.6M | $391.8M |
| Q4 25 | $201.0M | $823.2M | ||
| Q3 25 | $215.2M | $844.4M | ||
| Q2 25 | $189.1M | $822.1M | ||
| Q1 25 | $170.2M | $824.6M | ||
| Q4 24 | $192.1M | $794.2M | ||
| Q3 24 | $158.2M | $853.4M | ||
| Q2 24 | $148.8M | $830.0M | ||
| Q1 24 | $136.1M | $808.6M |
| Q4 25 | 1.02× | 0.69× | ||
| Q3 25 | 1.22× | 0.69× | ||
| Q2 25 | 1.09× | 0.71× | ||
| Q1 25 | 0.94× | 0.81× | ||
| Q4 24 | 0.98× | 0.73× | ||
| Q3 24 | 0.58× | 0.68× | ||
| Q2 24 | 0.61× | 0.69× | ||
| Q1 24 | 1.32× | 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 | | |
|---|---|---|
| Operating Cash FlowLast quarter | $18.8M | $23.3M |
| Free Cash FlowOCF − Capex | $16.8M | $14.1M |
| FCF MarginFCF / Revenue | 14.7% | 14.1% |
| Capex IntensityCapex / Revenue | 1.8% | 9.2% |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | $3.1M | $38.0M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $18.8M | $23.3M | ||
| Q3 25 | $-9.3M | $51.0M | ||
| Q2 25 | $3.4M | $36.0M | ||
| Q1 25 | $1.1M | $-46.9M | ||
| Q4 24 | $8.9M | $6.2M | ||
| Q3 24 | $-847.5K | $37.2M | ||
| Q2 24 | $19.3M | $52.4M | ||
| Q1 24 | $-2.7M | $-34.5M |
| Q4 25 | $16.8M | $14.1M | ||
| Q3 25 | $-12.0M | $45.2M | ||
| Q2 25 | $-582.0K | $29.1M | ||
| Q1 25 | $-1.1M | $-50.3M | ||
| Q4 24 | $6.0M | $-98.0K | ||
| Q3 24 | $-2.9M | $33.2M | ||
| Q2 24 | $16.3M | $47.9M | ||
| Q1 24 | $-4.9M | $-39.9M |
| Q4 25 | 14.7% | 14.1% | ||
| Q3 25 | -9.3% | 27.9% | ||
| Q2 25 | -0.6% | 16.8% | ||
| Q1 25 | -1.4% | -45.2% | ||
| Q4 24 | 5.9% | -0.1% | ||
| Q3 24 | -2.8% | 22.1% | ||
| Q2 24 | 18.9% | 29.9% | ||
| Q1 24 | -6.9% | -36.0% |
| Q4 25 | 1.8% | 9.2% | ||
| Q3 25 | 2.1% | 3.6% | ||
| Q2 25 | 3.9% | 4.0% | ||
| Q1 25 | 2.9% | 3.1% | ||
| Q4 24 | 2.9% | 7.2% | ||
| Q3 24 | 2.0% | 2.7% | ||
| Q2 24 | 3.6% | 2.8% | ||
| Q1 24 | 3.1% | 4.8% |
| Q4 25 | — | — | ||
| Q3 25 | — | 6.29× | ||
| Q2 25 | — | 2.25× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 6.32× | ||
| Q2 24 | — | 3.95× | ||
| Q1 24 | — | — |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ESOA
| Electricals Mechanical And General | $49.4M | 43% |
| Gas And Petroleum Transmission | $24.1M | 21% |
| Cost Plus And TM Contracts | $23.3M | 20% |
| Transferred At Point In Time | $17.9M | 16% |
SWIM
| In Ground Swimming Pools | $50.2M | 50% |
| Covers | $37.0M | 37% |
| Liners | $12.7M | 13% |
