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Side-by-side financial comparison of Leslie's, Inc. (LESL) and SITIME Corp (SITM). Click either name above to swap in a different company.
Leslie's, Inc. is the larger business by last-quarter revenue ($147.1M vs $113.6M, roughly 1.3× SITIME Corp). On growth, SITIME Corp posted the faster year-over-year revenue change (88.3% vs -16.0%). Over the past eight quarters, SITIME Corp's revenue compounded faster (60.9% CAGR vs -11.7%).
Leslie's, Inc., operating as Leslie's Swimming Pool Supplies, is the largest retailer of swimming pool supplies and related products. The company is headquartered in Phoenix, Arizona, and has a particularly strong retail presence in Arizona, California, Florida, Georgia and Texas.
SiTime Corporation is a publicly traded fabless chipmaker based in Santa Clara, California that develops micro-electromechanical systems (MEMS), used for timing devices in electronics.
LESL vs SITM — Head-to-Head
Income Statement — Q1 FY2026 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $147.1M | $113.6M |
| Net Profit | $-83.0M | — |
| Gross Margin | 18.4% | 59.0% |
| Operating Margin | -46.7% | 30.2% |
| Net Margin | -56.4% | — |
| Revenue YoY | -16.0% | 88.3% |
| Net Profit YoY | -86.2% | — |
| EPS (diluted) | $-8.92 | $-0.20 |
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 | $147.1M | $113.6M | ||
| Q4 25 | $389.2M | $113.3M | ||
| Q3 25 | — | $83.6M | ||
| Q2 25 | $500.3M | $69.5M | ||
| Q1 25 | $177.1M | $60.3M | ||
| Q4 24 | $175.2M | $68.1M | ||
| Q3 24 | $397.9M | $57.7M | ||
| Q2 24 | $569.6M | $43.9M |
| Q1 26 | $-83.0M | — | ||
| Q4 25 | $-162.8M | $9.2M | ||
| Q3 25 | — | $-8.0M | ||
| Q2 25 | $21.7M | $-20.2M | ||
| Q1 25 | $-51.3M | $-23.9M | ||
| Q4 24 | $-44.6M | $-18.8M | ||
| Q3 24 | $-9.9M | $-19.3M | ||
| Q2 24 | $60.6M | $-26.8M |
| Q1 26 | 18.4% | 59.0% | ||
| Q4 25 | 38.6% | 56.4% | ||
| Q3 25 | — | 53.5% | ||
| Q2 25 | 39.6% | 51.9% | ||
| Q1 25 | 24.8% | 50.3% | ||
| Q4 24 | 27.2% | 52.6% | ||
| Q3 24 | 36.0% | 51.1% | ||
| Q2 24 | 40.2% | 49.1% |
| Q1 26 | -46.7% | 30.2% | ||
| Q4 25 | -38.6% | 1.6% | ||
| Q3 25 | — | -19.2% | ||
| Q2 25 | 13.7% | -35.4% | ||
| Q1 25 | -27.3% | -46.6% | ||
| Q4 24 | -22.7% | -33.8% | ||
| Q3 24 | 6.6% | -43.1% | ||
| Q2 24 | 17.2% | -73.7% |
| Q1 26 | -56.4% | — | ||
| Q4 25 | -41.8% | 8.1% | ||
| Q3 25 | — | -9.6% | ||
| Q2 25 | 4.3% | -29.0% | ||
| Q1 25 | -29.0% | -39.6% | ||
| Q4 24 | -25.4% | -27.6% | ||
| Q3 24 | -2.5% | -33.5% | ||
| Q2 24 | 10.6% | -61.0% |
| Q1 26 | $-8.92 | $-0.20 | ||
| Q4 25 | $-20.59 | $0.44 | ||
| Q3 25 | — | $-0.31 | ||
| Q2 25 | $0.12 | $-0.84 | ||
| Q1 25 | $-0.28 | $-1.01 | ||
| Q4 24 | $-4.82 | $-0.80 | ||
| Q3 24 | $-2.46 | $-0.83 | ||
| Q2 24 | $0.33 | $-1.16 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $3.6M | $498.5M |
| Total DebtLower is stronger | $781.6M | — |
| Stockholders' EquityBook value | $-489.9M | $1.2B |
| Total Assets | $649.4M | $1.3B |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $3.6M | $498.5M | ||
| Q4 25 | $64.3M | — | ||
| Q3 25 | — | — | ||
| Q2 25 | $42.7M | — | ||
| Q1 25 | $17.3M | — | ||
| Q4 24 | $11.6M | — | ||
| Q3 24 | $108.5M | — | ||
| Q2 24 | $74.4M | — |
| Q1 26 | $781.6M | — | ||
| Q4 25 | $756.6M | — | ||
| Q3 25 | — | — | ||
| Q2 25 | $776.6M | — | ||
| Q1 25 | $858.1M | — | ||
| Q4 24 | $796.6M | — | ||
| Q3 24 | $783.7M | — | ||
| Q2 24 | $783.7M | — |
| Q1 26 | $-489.9M | $1.2B | ||
| Q4 25 | $-408.0M | $1.2B | ||
| Q3 25 | — | $1.1B | ||
| Q2 25 | $-246.2M | $1.1B | ||
| Q1 25 | $-269.5M | $692.5M | ||
| Q4 24 | $-220.0M | $699.7M | ||
| Q3 24 | $-177.1M | $696.2M | ||
| Q2 24 | $-168.2M | $692.5M |
| Q1 26 | $649.4M | $1.3B | ||
| Q4 25 | $741.5M | $1.3B | ||
| Q3 25 | — | $1.3B | ||
| Q2 25 | $989.5M | $1.3B | ||
| Q1 25 | $1.0B | $872.1M | ||
| Q4 24 | $967.0M | $885.0M | ||
| Q3 24 | $1.1B | $877.9M | ||
| Q2 24 | $1.1B | $878.6M |
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 | $-81.1M | — |
| Free Cash FlowOCF − Capex | $-85.5M | — |
| FCF MarginFCF / Revenue | -58.1% | — |
| Capex IntensityCapex / Revenue | 2.9% | — |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | $7.6M | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $-81.1M | — | ||
| Q4 25 | $48.2M | $25.4M | ||
| Q3 25 | — | $31.4M | ||
| Q2 25 | $114.9M | $15.3M | ||
| Q1 25 | $-49.2M | $15.0M | ||
| Q4 24 | $-105.1M | $13.5M | ||
| Q3 24 | $47.1M | $8.2M | ||
| Q2 24 | $175.5M | $-181.0K |
| Q1 26 | $-85.5M | — | ||
| Q4 25 | $41.8M | $13.0M | ||
| Q3 25 | — | $26.3M | ||
| Q2 25 | $107.1M | $-2.9M | ||
| Q1 25 | $-55.8M | $-1.3M | ||
| Q4 24 | $-109.8M | $-2.4M | ||
| Q3 24 | $34.1M | $-6.7M | ||
| Q2 24 | $165.2M | $-2.7M |
| Q1 26 | -58.1% | — | ||
| Q4 25 | 10.7% | 11.5% | ||
| Q3 25 | — | 31.5% | ||
| Q2 25 | 21.4% | -4.2% | ||
| Q1 25 | -31.5% | -2.1% | ||
| Q4 24 | -62.6% | -3.5% | ||
| Q3 24 | 8.6% | -11.6% | ||
| Q2 24 | 29.0% | -6.3% |
| Q1 26 | 2.9% | — | ||
| Q4 25 | 1.7% | 10.9% | ||
| Q3 25 | — | 6.1% | ||
| Q2 25 | 1.6% | 26.2% | ||
| Q1 25 | 3.7% | 27.0% | ||
| Q4 24 | 2.7% | 23.3% | ||
| Q3 24 | 3.2% | 25.7% | ||
| Q2 24 | 1.8% | 5.8% |
| Q1 26 | — | — | ||
| Q4 25 | — | 2.77× | ||
| Q3 25 | — | — | ||
| Q2 25 | 5.29× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | 2.89× | — |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
