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Side-by-side financial comparison of Summit Hotel Properties, Inc. (INN) and Latham Group, Inc. (SWIM). Click either name above to swap in a different company.
Summit Hotel Properties, Inc. is the larger business by last-quarter revenue ($185.1M vs $100.0M, roughly 1.9× Latham Group, Inc.). Summit Hotel Properties, Inc. runs the higher net margin — -5.6% vs -7.0%, a 1.4% gap on every dollar of revenue. On growth, Latham Group, Inc. posted the faster year-over-year revenue change (14.5% vs 0.3%). Over the past eight quarters, Summit Hotel Properties, Inc.'s revenue compounded faster (-2.3% CAGR vs -4.9%).
The Ritz-Carlton Hotel Company, LLC is an American multinational company that operates the luxury hotel chain known as The Ritz-Carlton. The company has 108 luxury hotels and resorts in 30 countries and territories with 29,158 rooms, in addition to 46 hotels with 8,755 rooms planned for the future.
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.
INN vs SWIM — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $185.1M | $100.0M |
| Net Profit | $-10.4M | $-7.0M |
| Gross Margin | — | 28.0% |
| Operating Margin | 7.6% | -10.7% |
| Net Margin | -5.6% | -7.0% |
| Revenue YoY | 0.3% | 14.5% |
| Net Profit YoY | -122.9% | 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 | $185.1M | — | ||
| Q4 25 | $175.0M | $100.0M | ||
| Q3 25 | $177.1M | $161.9M | ||
| Q2 25 | $192.9M | $172.6M | ||
| Q1 25 | $184.5M | $111.4M | ||
| Q4 24 | $172.9M | $87.3M | ||
| Q3 24 | $176.8M | $150.5M | ||
| Q2 24 | $193.9M | $160.1M |
| Q1 26 | $-10.4M | — | ||
| Q4 25 | $-2.6M | $-7.0M | ||
| Q3 25 | $-11.8M | $8.1M | ||
| Q2 25 | $2.0M | $16.0M | ||
| Q1 25 | $623.0K | $-6.0M | ||
| Q4 24 | $916.0K | $-29.2M | ||
| Q3 24 | $-3.6M | $5.9M | ||
| Q2 24 | $38.7M | $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 | 7.6% | — | ||
| Q4 25 | 8.3% | -10.7% | ||
| Q3 25 | 4.8% | 13.3% | ||
| Q2 25 | 11.8% | 14.3% | ||
| Q1 25 | 10.7% | -4.4% | ||
| Q4 24 | 4.6% | -14.9% | ||
| Q3 24 | 8.9% | 8.9% | ||
| Q2 24 | 29.0% | 12.5% |
| Q1 26 | -5.6% | — | ||
| Q4 25 | -1.5% | -7.0% | ||
| Q3 25 | -6.6% | 5.0% | ||
| Q2 25 | 1.1% | 9.3% | ||
| Q1 25 | 0.3% | -5.4% | ||
| Q4 24 | 0.5% | -33.4% | ||
| Q3 24 | -2.0% | 3.9% | ||
| Q2 24 | 20.0% | 8.3% |
| Q1 26 | — | — | ||
| Q4 25 | $-0.05 | $-0.06 | ||
| Q3 25 | $-0.11 | $0.07 | ||
| Q2 25 | $-0.02 | $0.13 | ||
| Q1 25 | $-0.04 | $-0.05 | ||
| Q4 24 | $0.05 | $-0.24 | ||
| Q3 24 | $-0.04 | $0.05 | ||
| Q2 24 | $0.23 | $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 | $44.8M | — |
| Total DebtLower is stronger | — | $279.8M |
| Stockholders' EquityBook value | $840.4M | $405.9M |
| Total Assets | $2.8B | $823.2M |
| Debt / EquityLower = less leverage | — | 0.69× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $44.8M | — | ||
| Q4 25 | $36.1M | — | ||
| Q3 25 | $41.1M | — | ||
| Q2 25 | $39.5M | — | ||
| Q1 25 | $48.2M | — | ||
| Q4 24 | $40.6M | — | ||
| Q3 24 | $51.7M | — | ||
| Q2 24 | $45.9M | — |
| Q1 26 | — | — | ||
| Q4 25 | $1.4B | $279.8M | ||
| Q3 25 | $1.4B | $281.1M | ||
| Q2 25 | $1.4B | $281.5M | ||
| Q1 25 | $1.4B | $306.9M | ||
| Q4 24 | $1.4B | $281.5M | ||
| Q3 24 | $1.3B | $282.8M | ||
| Q2 24 | $1.3B | $282.4M |
| Q1 26 | $840.4M | — | ||
| Q4 25 | $862.2M | $405.9M | ||
| Q3 25 | $875.8M | $408.4M | ||
| Q2 25 | $895.1M | $398.4M | ||
| Q1 25 | $920.4M | $381.1M | ||
| Q4 24 | $909.5M | $387.2M | ||
| Q3 24 | $911.4M | $416.6M | ||
| Q2 24 | $931.9M | $408.1M |
| Q1 26 | $2.8B | — | ||
| Q4 25 | $2.8B | $823.2M | ||
| Q3 25 | $2.8B | $844.4M | ||
| Q2 25 | $2.9B | $822.1M | ||
| Q1 25 | $2.9B | $824.6M | ||
| Q4 24 | $2.9B | $794.2M | ||
| Q3 24 | $2.8B | $853.4M | ||
| Q2 24 | $2.9B | $830.0M |
| Q1 26 | — | — | ||
| Q4 25 | 1.62× | 0.69× | ||
| Q3 25 | 1.62× | 0.69× | ||
| Q2 25 | 1.59× | 0.71× | ||
| Q1 25 | 1.54× | 0.81× | ||
| Q4 24 | 1.54× | 0.73× | ||
| Q3 24 | 1.47× | 0.68× | ||
| Q2 24 | 1.44× | 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 | 29.7% | 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 | $149.0M | $23.3M | ||
| Q3 25 | $45.8M | $51.0M | ||
| Q2 25 | $48.8M | $36.0M | ||
| Q1 25 | $25.9M | $-46.9M | ||
| Q4 24 | $166.3M | $6.2M | ||
| Q3 24 | $55.7M | $37.2M | ||
| Q2 24 | $50.3M | $52.4M |
| Q1 26 | — | — | ||
| Q4 25 | $73.6M | $14.1M | ||
| Q3 25 | $24.0M | $45.2M | ||
| Q2 25 | $30.0M | $29.1M | ||
| Q1 25 | $10.1M | $-50.3M | ||
| Q4 24 | $77.0M | $-98.0K | ||
| Q3 24 | $33.1M | $33.2M | ||
| Q2 24 | $29.4M | $47.9M |
| Q1 26 | — | — | ||
| Q4 25 | 42.0% | 14.1% | ||
| Q3 25 | 13.5% | 27.9% | ||
| Q2 25 | 15.5% | 16.8% | ||
| Q1 25 | 5.5% | -45.2% | ||
| Q4 24 | 44.5% | -0.1% | ||
| Q3 24 | 18.7% | 22.1% | ||
| Q2 24 | 15.2% | 29.9% |
| Q1 26 | 29.7% | — | ||
| Q4 25 | 43.1% | 9.2% | ||
| Q3 25 | 12.3% | 3.6% | ||
| Q2 25 | 9.8% | 4.0% | ||
| Q1 25 | 8.5% | 3.1% | ||
| Q4 24 | 51.6% | 7.2% | ||
| Q3 24 | 12.7% | 2.7% | ||
| Q2 24 | 10.8% | 2.8% |
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 6.29× | ||
| Q2 25 | 23.97× | 2.25× | ||
| Q1 25 | 41.49× | — | ||
| Q4 24 | 181.58× | — | ||
| Q3 24 | — | 6.32× | ||
| Q2 24 | 1.30× | 3.95× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
INN
| Pro forma room revenue | $162.1M | 88% |
| Pro forma other hotel operations revenue | $22.4M | 12% |
SWIM
| In Ground Swimming Pools | $50.2M | 50% |
| Covers | $37.0M | 37% |
| Liners | $12.7M | 13% |
