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Side-by-side financial comparison of JAKKS PACIFIC INC (JAKK) and Latham Group, Inc. (SWIM). Click either name above to swap in a different company.
JAKKS PACIFIC INC is the larger business by last-quarter revenue ($106.7M vs $100.0M, roughly 1.1× Latham Group, Inc.). JAKKS PACIFIC INC runs the higher net margin — 0.1% vs -7.0%, a 7.1% gap on every dollar of revenue. On growth, Latham Group, Inc. posted the faster year-over-year revenue change (14.5% vs -5.8%). Over the past eight quarters, Latham Group, Inc.'s revenue compounded faster (-4.9% CAGR vs -15.3%).
Jakks Pacific, Inc. is an American toy manufacturer founded in January 1995. The company is best known for producing licensed action figures, playsets, dolls, plush toys and dress-up sets. They are also well known for their line up of Plug-n-Play Television Game Consoles popularized in the 2000s.
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.
JAKK vs SWIM — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $106.7M | $100.0M |
| Net Profit | $80.0K | $-7.0M |
| Gross Margin | 33.4% | 28.0% |
| Operating Margin | — | -10.7% |
| Net Margin | 0.1% | -7.0% |
| Revenue YoY | -5.8% | 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 | $106.7M | — | ||
| Q4 25 | $127.1M | $100.0M | ||
| Q3 25 | $211.2M | $161.9M | ||
| Q2 25 | $119.1M | $172.6M | ||
| Q1 25 | $113.3M | $111.4M | ||
| Q4 24 | $130.7M | $87.3M | ||
| Q3 24 | $321.6M | $150.5M | ||
| Q2 24 | $148.6M | $160.1M |
| Q1 26 | $80.0K | — | ||
| Q4 25 | $-5.3M | $-7.0M | ||
| Q3 25 | $19.9M | $8.1M | ||
| Q2 25 | $-2.3M | $16.0M | ||
| Q1 25 | $-2.4M | $-6.0M | ||
| Q4 24 | $-9.1M | $-29.2M | ||
| Q3 24 | $52.3M | $5.9M | ||
| Q2 24 | $5.3M | $13.3M |
| Q1 26 | 33.4% | — | ||
| Q4 25 | 31.0% | 28.0% | ||
| Q3 25 | 32.0% | 35.4% | ||
| Q2 25 | 32.8% | 37.1% | ||
| Q1 25 | 34.4% | 29.5% | ||
| Q4 24 | 27.2% | 24.6% | ||
| Q3 24 | 33.8% | 32.4% | ||
| Q2 24 | 32.0% | 33.1% |
| Q1 26 | — | — | ||
| Q4 25 | -6.8% | -10.7% | ||
| Q3 25 | 13.9% | 13.3% | ||
| Q2 25 | -2.3% | 14.3% | ||
| Q1 25 | -3.3% | -4.4% | ||
| Q4 24 | -11.3% | -14.9% | ||
| Q3 24 | 21.2% | 8.9% | ||
| Q2 24 | 5.1% | 12.5% |
| Q1 26 | 0.1% | — | ||
| Q4 25 | -4.2% | -7.0% | ||
| Q3 25 | 9.4% | 5.0% | ||
| Q2 25 | -1.9% | 9.3% | ||
| Q1 25 | -2.1% | -5.4% | ||
| Q4 24 | -7.0% | -33.4% | ||
| Q3 24 | 16.3% | 3.9% | ||
| Q2 24 | 3.5% | 8.3% |
| Q1 26 | — | — | ||
| Q4 25 | $-0.46 | $-0.06 | ||
| Q3 25 | $1.74 | $0.07 | ||
| Q2 25 | $-0.21 | $0.13 | ||
| Q1 25 | $-0.21 | $-0.05 | ||
| Q4 24 | $-0.70 | $-0.24 | ||
| Q3 24 | $4.64 | $0.05 | ||
| Q2 24 | $0.47 | $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 | $62.8M | — |
| Total DebtLower is stronger | — | $279.8M |
| Stockholders' EquityBook value | $242.0M | $405.9M |
| Total Assets | $400.4M | $823.2M |
| Debt / EquityLower = less leverage | — | 0.69× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $62.8M | — | ||
| Q4 25 | $52.2M | — | ||
| Q3 25 | $25.9M | — | ||
| Q2 25 | $38.2M | — | ||
| Q1 25 | $59.2M | — | ||
| Q4 24 | $69.9M | — | ||
| Q3 24 | $22.1M | — | ||
| Q2 24 | $17.7M | — |
| Q1 26 | — | — | ||
| Q4 25 | — | $279.8M | ||
| Q3 25 | — | $281.1M | ||
| Q2 25 | — | $281.5M | ||
| Q1 25 | — | $306.9M | ||
| Q4 24 | — | $281.5M | ||
| Q3 24 | — | $282.8M | ||
| Q2 24 | — | $282.4M |
| Q1 26 | $242.0M | — | ||
| Q4 25 | $249.1M | $405.9M | ||
| Q3 25 | $255.9M | $408.4M | ||
| Q2 25 | $236.2M | $398.4M | ||
| Q1 25 | $234.5M | $381.1M | ||
| Q4 24 | $240.3M | $387.2M | ||
| Q3 24 | $249.6M | $416.6M | ||
| Q2 24 | $195.4M | $408.1M |
| Q1 26 | $400.4M | — | ||
| Q4 25 | $442.2M | $823.2M | ||
| Q3 25 | $485.3M | $844.4M | ||
| Q2 25 | $438.7M | $822.1M | ||
| Q1 25 | $405.9M | $824.6M | ||
| Q4 24 | $444.9M | $794.2M | ||
| Q3 24 | $523.9M | $853.4M | ||
| Q2 24 | $378.3M | $830.0M |
| Q1 26 | — | — | ||
| Q4 25 | — | 0.69× | ||
| Q3 25 | — | 0.69× | ||
| Q2 25 | — | 0.71× | ||
| Q1 25 | — | 0.81× | ||
| Q4 24 | — | 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 | $33.2M | $23.3M | ||
| Q3 25 | $-8.8M | $51.0M | ||
| Q2 25 | $-14.2M | $36.0M | ||
| Q1 25 | $-1.7M | $-46.9M | ||
| Q4 24 | $54.1M | $6.2M | ||
| Q3 24 | $12.5M | $37.2M | ||
| Q2 24 | $-14.8M | $52.4M |
| Q1 26 | — | — | ||
| Q4 25 | $31.5M | $14.1M | ||
| Q3 25 | $-12.2M | $45.2M | ||
| Q2 25 | $-16.6M | $29.1M | ||
| Q1 25 | $-3.8M | $-50.3M | ||
| Q4 24 | $50.2M | $-98.0K | ||
| Q3 24 | $9.8M | $33.2M | ||
| Q2 24 | $-17.2M | $47.9M |
| Q1 26 | — | — | ||
| Q4 25 | 24.8% | 14.1% | ||
| Q3 25 | -5.8% | 27.9% | ||
| Q2 25 | -14.0% | 16.8% | ||
| Q1 25 | -3.3% | -45.2% | ||
| Q4 24 | 38.4% | -0.1% | ||
| Q3 24 | 3.0% | 22.1% | ||
| Q2 24 | -11.6% | 29.9% |
| Q1 26 | — | — | ||
| Q4 25 | 1.3% | 9.2% | ||
| Q3 25 | 1.6% | 3.6% | ||
| Q2 25 | 2.0% | 4.0% | ||
| Q1 25 | 1.8% | 3.1% | ||
| Q4 24 | 3.0% | 7.2% | ||
| Q3 24 | 0.8% | 2.7% | ||
| Q2 24 | 1.6% | 2.8% |
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | -0.44× | 6.29× | ||
| Q2 25 | — | 2.25× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | 0.24× | 6.32× | ||
| Q2 24 | -2.81× | 3.95× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
JAKK
| United States | $74.6M | 70% |
| Europe | $17.4M | 16% |
| Latin America | $7.0M | 7% |
| Canada | $3.0M | 3% |
| Australia & New Zealand | $2.5M | 2% |
| Other | $2.2M | 2% |
SWIM
| In Ground Swimming Pools | $50.2M | 50% |
| Covers | $37.0M | 37% |
| Liners | $12.7M | 13% |
