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Side-by-side financial comparison of PROCEPT BioRobotics Corp (PRCT) and Latham Group, Inc. (SWIM). Click either name above to swap in a different company.
Latham Group, Inc. is the larger business by last-quarter revenue ($100.0M vs $83.1M, roughly 1.2× PROCEPT BioRobotics Corp). Latham Group, Inc. runs the higher net margin — -7.0% vs -38.1%, a 31.0% gap on every dollar of revenue. On growth, PROCEPT BioRobotics Corp posted the faster year-over-year revenue change (20.2% vs 14.5%). Over the past eight quarters, PROCEPT BioRobotics Corp's revenue compounded faster (24.8% CAGR vs -4.9%).
PROCEPT BioRobotics Corp is a medical tech firm developing and commercializing robotic surgical solutions for urological care. Its flagship AquaBeam system provides image-guided minimally invasive therapy for benign prostatic hyperplasia, serving providers and patients across North America, Europe and global markets.
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.
PRCT vs SWIM — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $83.1M | $100.0M |
| Net Profit | $-31.6M | $-7.0M |
| Gross Margin | 64.9% | 28.0% |
| Operating Margin | -4.1% | -10.7% |
| Net Margin | -38.1% | -7.0% |
| Revenue YoY | 20.2% | 14.5% |
| Net Profit YoY | -27.9% | 76.0% |
| EPS (diluted) | $-0.56 | $-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 | $83.1M | — | ||
| Q4 25 | $76.4M | $100.0M | ||
| Q3 25 | $83.3M | $161.9M | ||
| Q2 25 | $79.2M | $172.6M | ||
| Q1 25 | $69.2M | $111.4M | ||
| Q4 24 | $68.2M | $87.3M | ||
| Q3 24 | $58.4M | $150.5M | ||
| Q2 24 | $53.4M | $160.1M |
| Q1 26 | $-31.6M | — | ||
| Q4 25 | $-29.8M | $-7.0M | ||
| Q3 25 | $-21.4M | $8.1M | ||
| Q2 25 | $-19.6M | $16.0M | ||
| Q1 25 | $-24.7M | $-6.0M | ||
| Q4 24 | $-18.9M | $-29.2M | ||
| Q3 24 | $-21.0M | $5.9M | ||
| Q2 24 | $-25.6M | $13.3M |
| Q1 26 | 64.9% | — | ||
| Q4 25 | 60.6% | 28.0% | ||
| Q3 25 | 64.8% | 35.4% | ||
| Q2 25 | 65.4% | 37.1% | ||
| Q1 25 | 63.9% | 29.5% | ||
| Q4 24 | 64.0% | 24.6% | ||
| Q3 24 | 63.2% | 32.4% | ||
| Q2 24 | 59.0% | 33.1% |
| Q1 26 | -4.1% | — | ||
| Q4 25 | -40.6% | -10.7% | ||
| Q3 25 | -27.8% | 13.3% | ||
| Q2 25 | -28.0% | 14.3% | ||
| Q1 25 | -39.7% | -4.4% | ||
| Q4 24 | -28.9% | -14.9% | ||
| Q3 24 | -38.4% | 8.9% | ||
| Q2 24 | -50.3% | 12.5% |
| Q1 26 | -38.1% | — | ||
| Q4 25 | -39.1% | -7.0% | ||
| Q3 25 | -25.7% | 5.0% | ||
| Q2 25 | -24.7% | 9.3% | ||
| Q1 25 | -35.8% | -5.4% | ||
| Q4 24 | -27.6% | -33.4% | ||
| Q3 24 | -35.9% | 3.9% | ||
| Q2 24 | -48.0% | 8.3% |
| Q1 26 | $-0.56 | — | ||
| Q4 25 | $-0.54 | $-0.06 | ||
| Q3 25 | $-0.38 | $0.07 | ||
| Q2 25 | $-0.35 | $0.13 | ||
| Q1 25 | $-0.45 | $-0.05 | ||
| Q4 24 | $-0.34 | $-0.24 | ||
| Q3 24 | $-0.40 | $0.05 | ||
| Q2 24 | $-0.50 | $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 | $245.6M | — |
| Total DebtLower is stronger | $51.7M | $279.8M |
| Stockholders' EquityBook value | $347.7M | $405.9M |
| Total Assets | $487.1M | $823.2M |
| Debt / EquityLower = less leverage | 0.15× | 0.69× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $245.6M | — | ||
| Q4 25 | $286.5M | — | ||
| Q3 25 | $294.3M | — | ||
| Q2 25 | $302.7M | — | ||
| Q1 25 | $316.2M | — | ||
| Q4 24 | $333.7M | — | ||
| Q3 24 | $196.8M | — | ||
| Q2 24 | $214.1M | — |
| Q1 26 | $51.7M | — | ||
| Q4 25 | $51.6M | $279.8M | ||
| Q3 25 | $51.6M | $281.1M | ||
| Q2 25 | $51.5M | $281.5M | ||
| Q1 25 | $51.5M | $306.9M | ||
| Q4 24 | $51.5M | $281.5M | ||
| Q3 24 | $51.4M | $282.8M | ||
| Q2 24 | $51.4M | $282.4M |
| Q1 26 | $347.7M | — | ||
| Q4 25 | $365.9M | $405.9M | ||
| Q3 25 | $380.3M | $408.4M | ||
| Q2 25 | $385.8M | $398.4M | ||
| Q1 25 | $389.2M | $381.1M | ||
| Q4 24 | $402.2M | $387.2M | ||
| Q3 24 | $241.2M | $416.6M | ||
| Q2 24 | $251.8M | $408.1M |
| Q1 26 | $487.1M | — | ||
| Q4 25 | $508.1M | $823.2M | ||
| Q3 25 | $511.5M | $844.4M | ||
| Q2 25 | $513.1M | $822.1M | ||
| Q1 25 | $519.4M | $824.6M | ||
| Q4 24 | $534.0M | $794.2M | ||
| Q3 24 | $374.1M | $853.4M | ||
| Q2 24 | $374.4M | $830.0M |
| Q1 26 | 0.15× | — | ||
| Q4 25 | 0.14× | 0.69× | ||
| Q3 25 | 0.14× | 0.69× | ||
| Q2 25 | 0.13× | 0.71× | ||
| Q1 25 | 0.13× | 0.81× | ||
| Q4 24 | 0.13× | 0.73× | ||
| Q3 24 | 0.21× | 0.68× | ||
| Q2 24 | 0.20× | 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 | $-10.3M | $23.3M | ||
| Q3 25 | $-6.6M | $51.0M | ||
| Q2 25 | $-15.0M | $36.0M | ||
| Q1 25 | $-17.0M | $-46.9M | ||
| Q4 24 | $-32.4M | $6.2M | ||
| Q3 24 | $-18.8M | $37.2M | ||
| Q2 24 | $-15.7M | $52.4M |
| Q1 26 | — | — | ||
| Q4 25 | $-12.2M | $14.1M | ||
| Q3 25 | $-9.5M | $45.2M | ||
| Q2 25 | $-17.8M | $29.1M | ||
| Q1 25 | $-18.8M | $-50.3M | ||
| Q4 24 | $-33.6M | $-98.0K | ||
| Q3 24 | $-19.0M | $33.2M | ||
| Q2 24 | $-16.8M | $47.9M |
| Q1 26 | — | — | ||
| Q4 25 | -15.9% | 14.1% | ||
| Q3 25 | -11.4% | 27.9% | ||
| Q2 25 | -22.5% | 16.8% | ||
| Q1 25 | -27.2% | -45.2% | ||
| Q4 24 | -49.2% | -0.1% | ||
| Q3 24 | -32.6% | 22.1% | ||
| Q2 24 | -31.4% | 29.9% |
| Q1 26 | — | — | ||
| Q4 25 | 2.4% | 9.2% | ||
| Q3 25 | 3.4% | 3.6% | ||
| Q2 25 | 3.5% | 4.0% | ||
| Q1 25 | 2.7% | 3.1% | ||
| Q4 24 | 1.7% | 7.2% | ||
| Q3 24 | 0.4% | 2.7% | ||
| Q2 24 | 2.0% | 2.8% |
| Q1 26 | — | — | ||
| 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
PRCT
| Handpieces and other consumables | $43.0M | 52% |
| System sales and rentals | $23.4M | 28% |
| Other | $11.1M | 13% |
| Service | $5.6M | 7% |
SWIM
| In Ground Swimming Pools | $50.2M | 50% |
| Covers | $37.0M | 37% |
| Liners | $12.7M | 13% |
