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Side-by-side financial comparison of KULICKE & SOFFA INDUSTRIES INC (KLIC) and Latham Group, Inc. (SWIM). Click either name above to swap in a different company.
KULICKE & SOFFA INDUSTRIES INC is the larger business by last-quarter revenue ($199.6M vs $117.3M, roughly 1.7× Latham Group, Inc.). KULICKE & SOFFA INDUSTRIES INC runs the higher net margin — 8.4% vs -7.3%, a 15.7% gap on every dollar of revenue. On growth, KULICKE & SOFFA INDUSTRIES INC posted the faster year-over-year revenue change (20.2% vs 5.3%).
Kulicke & Soffa Industries Inc. is a leading global provider of semiconductor packaging and assembly equipment, materials, and process solutions. It serves semiconductor manufacturers across automotive electronics, consumer devices, industrial systems, and high-performance computing markets, with core offerings covering wire bonding and advanced packaging technologies.
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.
KLIC vs SWIM — Head-to-Head
Income Statement — Q1 FY2026 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $199.6M | $117.3M |
| Net Profit | $16.8M | $-8.5M |
| Gross Margin | 49.6% | 31.7% |
| Operating Margin | 8.9% | — |
| Net Margin | 8.4% | -7.3% |
| Revenue YoY | 20.2% | 5.3% |
| Net Profit YoY | -79.4% | -43.1% |
| EPS (diluted) | $0.32 | $-0.07 |
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 | $199.6M | $117.3M | ||
| Q4 25 | — | $100.0M | ||
| Q3 25 | — | $161.9M | ||
| Q2 25 | — | $172.6M | ||
| Q1 25 | — | $111.4M | ||
| Q4 24 | — | $87.3M | ||
| Q3 24 | — | $150.5M | ||
| Q2 24 | — | $160.1M |
| Q1 26 | $16.8M | $-8.5M | ||
| 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 26 | 49.6% | 31.7% | ||
| 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 | 8.9% | — | ||
| Q4 25 | — | -10.7% | ||
| Q3 25 | — | 13.3% | ||
| Q2 25 | — | 14.3% | ||
| Q1 25 | — | -4.4% | ||
| Q4 24 | — | -14.9% | ||
| Q3 24 | — | 8.9% | ||
| Q2 24 | — | 12.5% |
| Q1 26 | 8.4% | -7.3% | ||
| 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 26 | $0.32 | $-0.07 | ||
| Q4 25 | — | $-0.06 | ||
| Q3 25 | — | $0.07 | ||
| Q2 25 | — | $0.13 | ||
| Q1 25 | — | $-0.05 | ||
| Q4 24 | — | $-0.24 | ||
| Q3 24 | — | $0.05 | ||
| Q2 24 | — | $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 | $481.1M | — |
| Total DebtLower is stronger | — | $3.3M |
| Stockholders' EquityBook value | $825.0M | $396.7M |
| Total Assets | $1.1B | $856.4M |
| Debt / EquityLower = less leverage | — | 0.01× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $481.1M | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
| Q1 26 | — | $3.3M | ||
| 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 | $825.0M | $396.7M | ||
| Q4 25 | — | $405.9M | ||
| Q3 25 | — | $408.4M | ||
| Q2 25 | — | $398.4M | ||
| Q1 25 | — | $381.1M | ||
| Q4 24 | — | $387.2M | ||
| Q3 24 | — | $416.6M | ||
| Q2 24 | — | $408.1M |
| Q1 26 | $1.1B | $856.4M | ||
| Q4 25 | — | $823.2M | ||
| Q3 25 | — | $844.4M | ||
| Q2 25 | — | $822.1M | ||
| Q1 25 | — | $824.6M | ||
| Q4 24 | — | $794.2M | ||
| Q3 24 | — | $853.4M | ||
| Q2 24 | — | $830.0M |
| Q1 26 | — | 0.01× | ||
| 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 | $-8.9M | $-47.7M |
| Free Cash FlowOCF − Capex | $-11.6M | — |
| FCF MarginFCF / Revenue | -5.8% | — |
| Capex IntensityCapex / Revenue | 1.3% | — |
| Cash ConversionOCF / Net Profit | -0.53× | — |
| TTM Free Cash FlowTrailing 4 quarters | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $-8.9M | $-47.7M | ||
| Q4 25 | — | $23.3M | ||
| Q3 25 | — | $51.0M | ||
| Q2 25 | — | $36.0M | ||
| Q1 25 | — | $-46.9M | ||
| Q4 24 | — | $6.2M | ||
| Q3 24 | — | $37.2M | ||
| Q2 24 | — | $52.4M |
| Q1 26 | $-11.6M | — | ||
| Q4 25 | — | $14.1M | ||
| Q3 25 | — | $45.2M | ||
| Q2 25 | — | $29.1M | ||
| Q1 25 | — | $-50.3M | ||
| Q4 24 | — | $-98.0K | ||
| Q3 24 | — | $33.2M | ||
| Q2 24 | — | $47.9M |
| Q1 26 | -5.8% | — | ||
| Q4 25 | — | 14.1% | ||
| Q3 25 | — | 27.9% | ||
| Q2 25 | — | 16.8% | ||
| Q1 25 | — | -45.2% | ||
| Q4 24 | — | -0.1% | ||
| Q3 24 | — | 22.1% | ||
| Q2 24 | — | 29.9% |
| Q1 26 | 1.3% | — | ||
| Q4 25 | — | 9.2% | ||
| Q3 25 | — | 3.6% | ||
| Q2 25 | — | 4.0% | ||
| Q1 25 | — | 3.1% | ||
| Q4 24 | — | 7.2% | ||
| Q3 24 | — | 2.7% | ||
| Q2 24 | — | 2.8% |
| Q1 26 | -0.53× | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 6.29× | ||
| Q2 25 | — | 2.25× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 6.32× | ||
| Q2 24 | — | 3.95× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
KLIC
| Ball Bonding Equipment Segment | $110.3M | 55% |
| Aftermarket Products And Services APS Segment Post Cessation | $45.1M | 23% |
| Wedge Bonding Equipment Segment | $21.1M | 11% |
| Automotiveand Industrial | $13.6M | 7% |
| All Others Segment | $11.4M | 6% |
SWIM
Segment breakdown not available.
