vs
Side-by-side financial comparison of J.Jill, Inc. (JILL) and Latham Group, Inc. (SWIM). Click either name above to swap in a different company.
J.Jill, Inc. is the larger business by last-quarter revenue ($150.5M vs $100.0M, roughly 1.5× Latham Group, Inc.). J.Jill, Inc. runs the higher net margin — 6.1% vs -7.0%, a 13.1% gap on every dollar of revenue. On growth, Latham Group, Inc. posted the faster year-over-year revenue change (14.5% vs -0.5%). J.Jill, Inc. produced more free cash flow last quarter ($16.0M vs $14.1M). Over the past eight quarters, J.Jill, Inc.'s revenue compounded faster (0.1% CAGR vs -4.9%).
J.Jill is an American womenswear retailer founded in 1955 in Massachusetts. It has been a publicly traded company since 2017. J.Jill is headquartered in Quincy, Massachusetts.
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.
JILL vs SWIM — Head-to-Head
Income Statement — Q3 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $150.5M | $100.0M |
| Net Profit | $9.2M | $-7.0M |
| Gross Margin | 70.9% | 28.0% |
| Operating Margin | 9.9% | -10.7% |
| Net Margin | 6.1% | -7.0% |
| Revenue YoY | -0.5% | 14.5% |
| Net Profit YoY | -25.5% | 76.0% |
| EPS (diluted) | $0.60 | $-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 | $150.5M | $100.0M | ||
| Q3 25 | $154.0M | $161.9M | ||
| Q2 25 | $153.6M | $172.6M | ||
| Q1 25 | $142.8M | $111.4M | ||
| Q4 24 | $151.3M | $87.3M | ||
| Q3 24 | $155.2M | $150.5M | ||
| Q2 24 | $161.5M | $160.1M | ||
| Q1 24 | $150.3M | $110.6M |
| Q4 25 | $9.2M | $-7.0M | ||
| Q3 25 | $10.5M | $8.1M | ||
| Q2 25 | $11.7M | $16.0M | ||
| Q1 25 | $2.2M | $-6.0M | ||
| Q4 24 | $12.3M | $-29.2M | ||
| Q3 24 | $8.2M | $5.9M | ||
| Q2 24 | $16.7M | $13.3M | ||
| Q1 24 | $4.8M | $-7.9M |
| Q4 25 | 70.9% | 28.0% | ||
| Q3 25 | 68.4% | 35.4% | ||
| Q2 25 | 71.8% | 37.1% | ||
| Q1 25 | 66.3% | 29.5% | ||
| Q4 24 | 71.4% | 24.6% | ||
| Q3 24 | 70.5% | 32.4% | ||
| Q2 24 | 72.9% | 33.1% | ||
| Q1 24 | 67.5% | 27.7% |
| Q4 25 | 9.9% | -10.7% | ||
| Q3 25 | 10.9% | 13.3% | ||
| Q2 25 | 12.4% | 14.3% | ||
| Q1 25 | 3.6% | -4.4% | ||
| Q4 24 | 12.7% | -14.9% | ||
| Q3 24 | 14.8% | 8.9% | ||
| Q2 24 | 17.6% | 12.5% | ||
| Q1 24 | 7.0% | -1.9% |
| Q4 25 | 6.1% | -7.0% | ||
| Q3 25 | 6.8% | 5.0% | ||
| Q2 25 | 7.6% | 9.3% | ||
| Q1 25 | 1.6% | -5.4% | ||
| Q4 24 | 8.2% | -33.4% | ||
| Q3 24 | 5.3% | 3.9% | ||
| Q2 24 | 10.3% | 8.3% | ||
| Q1 24 | 3.2% | -7.1% |
| Q4 25 | $0.60 | $-0.06 | ||
| Q3 25 | $0.69 | $0.07 | ||
| Q2 25 | $0.76 | $0.13 | ||
| Q1 25 | $0.11 | $-0.05 | ||
| Q4 24 | $0.80 | $-0.24 | ||
| Q3 24 | $0.54 | $0.05 | ||
| Q2 24 | $1.16 | $0.11 | ||
| Q1 24 | $0.33 | $-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 | $58.0M | — |
| Total DebtLower is stronger | — | $279.8M |
| Stockholders' EquityBook value | $129.0M | $405.9M |
| Total Assets | $458.0M | $823.2M |
| Debt / EquityLower = less leverage | — | 0.69× |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $58.0M | — | ||
| Q3 25 | $45.5M | — | ||
| Q2 25 | $31.2M | — | ||
| Q1 25 | $35.4M | — | ||
| Q4 24 | $38.8M | — | ||
| Q3 24 | $28.5M | — | ||
| Q2 24 | $77.1M | — | ||
| Q1 24 | $62.2M | — |
| 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 24 | — | $282.8M |
| Q4 25 | $129.0M | $405.9M | ||
| Q3 25 | $121.5M | $408.4M | ||
| Q2 25 | $112.0M | $398.4M | ||
| Q1 25 | $105.8M | $381.1M | ||
| Q4 24 | $103.3M | $387.2M | ||
| Q3 24 | $90.4M | $416.6M | ||
| Q2 24 | $53.1M | $408.1M | ||
| Q1 24 | $37.2M | $391.8M |
| Q4 25 | $458.0M | $823.2M | ||
| Q3 25 | $436.5M | $844.4M | ||
| Q2 25 | $432.9M | $822.1M | ||
| Q1 25 | $417.7M | $824.6M | ||
| Q4 24 | $418.3M | $794.2M | ||
| Q3 24 | $390.8M | $853.4M | ||
| Q2 24 | $443.9M | $830.0M | ||
| Q1 24 | $428.2M | $808.6M |
| 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× | ||
| 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 | | |
|---|---|---|
| Operating Cash FlowLast quarter | $19.1M | $23.3M |
| Free Cash FlowOCF − Capex | $16.0M | $14.1M |
| FCF MarginFCF / Revenue | 10.6% | 14.1% |
| Capex IntensityCapex / Revenue | 2.0% | 9.2% |
| Cash ConversionOCF / Net Profit | 2.07× | — |
| TTM Free Cash FlowTrailing 4 quarters | $37.6M | $38.0M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $19.1M | $23.3M | ||
| Q3 25 | $19.4M | $51.0M | ||
| Q2 25 | $5.3M | $36.0M | ||
| Q1 25 | $8.1M | $-46.9M | ||
| Q4 24 | $19.1M | $6.2M | ||
| Q3 24 | $16.4M | $37.2M | ||
| Q2 24 | $21.5M | $52.4M | ||
| Q1 24 | $6.6M | $-34.5M |
| Q4 25 | $16.0M | $14.1M | ||
| Q3 25 | $17.1M | $45.2M | ||
| Q2 25 | $3.1M | $29.1M | ||
| Q1 25 | $1.4M | $-50.3M | ||
| Q4 24 | $14.6M | $-98.0K | ||
| Q3 24 | $15.0M | $33.2M | ||
| Q2 24 | $19.8M | $47.9M | ||
| Q1 24 | $1.8M | $-39.9M |
| Q4 25 | 10.6% | 14.1% | ||
| Q3 25 | 11.1% | 27.9% | ||
| Q2 25 | 2.0% | 16.8% | ||
| Q1 25 | 1.0% | -45.2% | ||
| Q4 24 | 9.7% | -0.1% | ||
| Q3 24 | 9.6% | 22.1% | ||
| Q2 24 | 12.2% | 29.9% | ||
| Q1 24 | 1.2% | -36.0% |
| Q4 25 | 2.0% | 9.2% | ||
| Q3 25 | 1.5% | 3.6% | ||
| Q2 25 | 1.5% | 4.0% | ||
| Q1 25 | 4.7% | 3.1% | ||
| Q4 24 | 2.9% | 7.2% | ||
| Q3 24 | 0.9% | 2.7% | ||
| Q2 24 | 1.1% | 2.8% | ||
| Q1 24 | 3.2% | 4.8% |
| Q4 25 | 2.07× | — | ||
| Q3 25 | 1.84× | 6.29× | ||
| Q2 25 | 0.46× | 2.25× | ||
| Q1 25 | 3.60× | — | ||
| Q4 24 | 1.54× | — | ||
| Q3 24 | 2.00× | 6.32× | ||
| Q2 24 | 1.29× | 3.95× | ||
| Q1 24 | 1.39× | — |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
JILL
| Sales Channel Through Intermediary | $80.1M | 53% |
| Sales Channel Directly To Consumer | $70.5M | 47% |
SWIM
| In Ground Swimming Pools | $50.2M | 50% |
| Covers | $37.0M | 37% |
| Liners | $12.7M | 13% |
