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Side-by-side financial comparison of STURM RUGER & CO INC (RGR) and Latham Group, Inc. (SWIM). Click either name above to swap in a different company.
STURM RUGER & CO INC is the larger business by last-quarter revenue ($151.1M vs $117.3M, roughly 1.3× Latham Group, Inc.). On growth, Latham Group, Inc. posted the faster year-over-year revenue change (5.3% vs 3.6%). Over the past eight quarters, STURM RUGER & CO INC's revenue compounded faster (5.1% CAGR vs -14.4%).
Sturm, Ruger & Company, Inc., better known by the shortened name Ruger, is an American firearm manufacturing company based in Southport, Connecticut, with production facilities also in Newport, New Hampshire; Mayodan, North Carolina; and Prescott, Arizona. The company was founded in 1949 by Alexander McCormick Sturm and William B. Ruger and has been publicly traded since 1969.
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.
RGR vs SWIM — Head-to-Head
Income Statement — Q4 FY2025 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $151.1M | $117.3M |
| Net Profit | — | $-8.5M |
| Gross Margin | 17.8% | 31.7% |
| Operating Margin | 2.3% | — |
| Net Margin | — | -7.3% |
| Revenue YoY | 3.6% | 5.3% |
| Net Profit YoY | — | -43.1% |
| EPS (diluted) | $0.22 | $-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 | — | $117.3M | ||
| Q4 25 | $151.1M | $100.0M | ||
| Q3 25 | $126.8M | $161.9M | ||
| Q2 25 | $132.5M | $172.6M | ||
| Q1 25 | $135.7M | $111.4M | ||
| Q4 24 | $145.8M | $87.3M | ||
| Q3 24 | $122.3M | $150.5M | ||
| Q2 24 | $130.8M | $160.1M |
| Q1 26 | — | $-8.5M | ||
| Q4 25 | — | $-7.0M | ||
| Q3 25 | $1.6M | $8.1M | ||
| Q2 25 | $-17.2M | $16.0M | ||
| Q1 25 | $7.8M | $-6.0M | ||
| Q4 24 | — | $-29.2M | ||
| Q3 24 | $4.7M | $5.9M | ||
| Q2 24 | $8.3M | $13.3M |
| Q1 26 | — | 31.7% | ||
| Q4 25 | 17.8% | 28.0% | ||
| Q3 25 | 15.1% | 35.4% | ||
| Q2 25 | 3.9% | 37.1% | ||
| Q1 25 | 22.0% | 29.5% | ||
| Q4 24 | 22.8% | 24.6% | ||
| Q3 24 | 18.5% | 32.4% | ||
| Q2 24 | 22.3% | 33.1% |
| Q1 26 | — | — | ||
| Q4 25 | 2.3% | -10.7% | ||
| Q3 25 | -2.7% | 13.3% | ||
| Q2 25 | -15.6% | 14.3% | ||
| Q1 25 | 6.2% | -4.4% | ||
| Q4 24 | 7.8% | -14.9% | ||
| Q3 24 | 3.1% | 8.9% | ||
| Q2 24 | 6.9% | 12.5% |
| Q1 26 | — | -7.3% | ||
| Q4 25 | — | -7.0% | ||
| Q3 25 | 1.2% | 5.0% | ||
| Q2 25 | -13.0% | 9.3% | ||
| Q1 25 | 5.7% | -5.4% | ||
| Q4 24 | — | -33.4% | ||
| Q3 24 | 3.9% | 3.9% | ||
| Q2 24 | 6.3% | 8.3% |
| Q1 26 | — | $-0.07 | ||
| Q4 25 | $0.22 | $-0.06 | ||
| Q3 25 | $0.10 | $0.07 | ||
| Q2 25 | $-1.05 | $0.13 | ||
| Q1 25 | $0.46 | $-0.05 | ||
| Q4 24 | $0.62 | $-0.24 | ||
| Q3 24 | $0.28 | $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 | $92.5M | — |
| Total DebtLower is stronger | — | $3.3M |
| Stockholders' EquityBook value | $283.8M | $396.7M |
| Total Assets | $342.0M | $856.4M |
| Debt / EquityLower = less leverage | — | 0.01× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $92.5M | — | ||
| Q3 25 | $80.8M | — | ||
| Q2 25 | $101.4M | — | ||
| Q1 25 | $108.3M | — | ||
| Q4 24 | $105.5M | — | ||
| Q3 24 | $96.0M | — | ||
| Q2 24 | $105.6M | — |
| 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 | — | $396.7M | ||
| Q4 25 | $283.8M | $405.9M | ||
| Q3 25 | $279.6M | $408.4M | ||
| Q2 25 | $289.3M | $398.4M | ||
| Q1 25 | $321.5M | $381.1M | ||
| Q4 24 | $319.6M | $387.2M | ||
| Q3 24 | $314.9M | $416.6M | ||
| Q2 24 | $321.5M | $408.1M |
| Q1 26 | — | $856.4M | ||
| Q4 25 | $342.0M | $823.2M | ||
| Q3 25 | $342.3M | $844.4M | ||
| Q2 25 | $349.5M | $822.1M | ||
| Q1 25 | $379.0M | $824.6M | ||
| Q4 24 | $384.0M | $794.2M | ||
| Q3 24 | $373.5M | $853.4M | ||
| Q2 24 | $376.7M | $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 | $15.5M | $-47.7M |
| Free Cash FlowOCF − Capex | $12.3M | — |
| FCF MarginFCF / Revenue | 8.2% | — |
| Capex IntensityCapex / Revenue | 2.1% | — |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | $38.5M | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $-47.7M | ||
| Q4 25 | $15.5M | $23.3M | ||
| Q3 25 | $12.9M | $51.0M | ||
| Q2 25 | $14.7M | $36.0M | ||
| Q1 25 | $11.1M | $-46.9M | ||
| Q4 24 | $20.0M | $6.2M | ||
| Q3 24 | $9.4M | $37.2M | ||
| Q2 24 | $18.7M | $52.4M |
| Q1 26 | — | — | ||
| Q4 25 | $12.3M | $14.1M | ||
| Q3 25 | $7.0M | $45.2M | ||
| Q2 25 | $9.1M | $29.1M | ||
| Q1 25 | $10.0M | $-50.3M | ||
| Q4 24 | $16.4M | $-98.0K | ||
| Q3 24 | $2.6M | $33.2M | ||
| Q2 24 | $10.1M | $47.9M |
| Q1 26 | — | — | ||
| Q4 25 | 8.2% | 14.1% | ||
| Q3 25 | 5.5% | 27.9% | ||
| Q2 25 | 6.9% | 16.8% | ||
| Q1 25 | 7.4% | -45.2% | ||
| Q4 24 | 11.2% | -0.1% | ||
| Q3 24 | 2.1% | 22.1% | ||
| Q2 24 | 7.7% | 29.9% |
| Q1 26 | — | — | ||
| Q4 25 | 2.1% | 9.2% | ||
| Q3 25 | 4.6% | 3.6% | ||
| Q2 25 | 4.2% | 4.0% | ||
| Q1 25 | 0.8% | 3.1% | ||
| Q4 24 | 2.5% | 7.2% | ||
| Q3 24 | 5.5% | 2.7% | ||
| Q2 24 | 6.6% | 2.8% |
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 8.15× | 6.29× | ||
| Q2 25 | — | 2.25× | ||
| Q1 25 | 1.43× | — | ||
| Q4 24 | — | — | ||
| Q3 24 | 1.98× | 6.32× | ||
| Q2 24 | 2.27× | 3.95× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
RGR
| Firearms | $150.6M | 100% |
| Castings | $7.3M | 5% |
SWIM
Segment breakdown not available.
