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Side-by-side financial comparison of REGIS CORP (RGS) 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 $57.1M, roughly 1.7× REGIS CORP). REGIS CORP runs the higher net margin — 0.8% vs -7.0%, a 7.8% gap on every dollar of revenue. On growth, REGIS CORP posted the faster year-over-year revenue change (22.3% vs 14.5%). Latham Group, Inc. produced more free cash flow last quarter ($14.1M vs $891.0K). Over the past eight quarters, REGIS CORP's revenue compounded faster (7.8% CAGR vs -4.9%).
REGIS CORPRGSEarnings & Financial Report
Regis Corporation is an American operator of hair salons. As of August 2021, it has 5,563 franchised and 276 company-owned salons. Its headquarters are in Minneapolis, Minnesota.
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.
RGS vs SWIM — Head-to-Head
Income Statement — Q2 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $57.1M | $100.0M |
| Net Profit | $456.0K | $-7.0M |
| Gross Margin | — | 28.0% |
| Operating Margin | 10.8% | -10.7% |
| Net Margin | 0.8% | -7.0% |
| Revenue YoY | 22.3% | 14.5% |
| Net Profit YoY | -94.0% | 76.0% |
| EPS (diluted) | $0.16 | $-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 | $57.1M | $100.0M | ||
| Q3 25 | $59.0M | $161.9M | ||
| Q2 25 | $60.4M | $172.6M | ||
| Q1 25 | $57.0M | $111.4M | ||
| Q4 24 | $46.7M | $87.3M | ||
| Q3 24 | $46.1M | $150.5M | ||
| Q2 24 | $49.4M | $160.1M | ||
| Q1 24 | $49.2M | $110.6M |
| Q4 25 | $456.0K | $-7.0M | ||
| Q3 25 | $1.4M | $8.1M | ||
| Q2 25 | $116.5M | $16.0M | ||
| Q1 25 | $250.0K | $-6.0M | ||
| Q4 24 | $7.6M | $-29.2M | ||
| Q3 24 | $-853.0K | $5.9M | ||
| Q2 24 | $91.2M | $13.3M | ||
| Q1 24 | $-2.3M | $-7.9M |
| 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 24 | — | 27.7% |
| Q4 25 | 10.8% | -10.7% | ||
| Q3 25 | 10.0% | 13.3% | ||
| Q2 25 | 12.1% | 14.3% | ||
| Q1 25 | 8.8% | -4.4% | ||
| Q4 24 | 11.8% | -14.9% | ||
| Q3 24 | 4.6% | 8.9% | ||
| Q2 24 | — | 12.5% | ||
| Q1 24 | 8.3% | -1.9% |
| Q4 25 | 0.8% | -7.0% | ||
| Q3 25 | 2.3% | 5.0% | ||
| Q2 25 | 192.9% | 9.3% | ||
| Q1 25 | 0.4% | -5.4% | ||
| Q4 24 | 16.4% | -33.4% | ||
| Q3 24 | -1.9% | 3.9% | ||
| Q2 24 | 184.7% | 8.3% | ||
| Q1 24 | -4.7% | -7.1% |
| Q4 25 | $0.16 | $-0.06 | ||
| Q3 25 | $0.49 | $0.07 | ||
| Q2 25 | $43.67 | $0.13 | ||
| Q1 25 | $0.08 | $-0.05 | ||
| Q4 24 | $2.71 | $-0.24 | ||
| Q3 24 | $-0.36 | $0.05 | ||
| Q2 24 | $38.40 | $0.11 | ||
| Q1 24 | $-1.00 | $-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 | $18.4M | — |
| Total DebtLower is stronger | $113.3M | $279.8M |
| Stockholders' EquityBook value | $188.7M | $405.9M |
| Total Assets | $588.3M | $823.2M |
| Debt / EquityLower = less leverage | 0.60× | 0.69× |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $18.4M | — | ||
| Q3 25 | $16.6M | — | ||
| Q2 25 | $17.0M | — | ||
| Q1 25 | $13.3M | — | ||
| Q4 24 | $10.2M | — | ||
| Q3 24 | $6.3M | — | ||
| Q2 24 | $10.1M | — | ||
| Q1 24 | $5.9M | — |
| Q4 25 | $113.3M | $279.8M | ||
| Q3 25 | $111.3M | $281.1M | ||
| Q2 25 | $110.8M | $281.5M | ||
| Q1 25 | $112.0M | $306.9M | ||
| Q4 24 | $111.5M | $281.5M | ||
| Q3 24 | $95.2M | $282.8M | ||
| Q2 24 | $99.5M | $282.4M | ||
| Q1 24 | $179.7M | $282.8M |
| Q4 25 | $188.7M | $405.9M | ||
| Q3 25 | $187.6M | $408.4M | ||
| Q2 25 | $185.6M | $398.4M | ||
| Q1 25 | $68.6M | $381.1M | ||
| Q4 24 | $66.7M | $387.2M | ||
| Q3 24 | $56.4M | $416.6M | ||
| Q2 24 | $56.8M | $408.1M | ||
| Q1 24 | $-35.8M | $391.8M |
| Q4 25 | $588.3M | $823.2M | ||
| Q3 25 | $592.1M | $844.4M | ||
| Q2 25 | $599.0M | $822.1M | ||
| Q1 25 | $511.2M | $824.6M | ||
| Q4 24 | $530.1M | $794.2M | ||
| Q3 24 | $508.9M | $853.4M | ||
| Q2 24 | $530.5M | $830.0M | ||
| Q1 24 | $543.7M | $808.6M |
| Q4 25 | 0.60× | 0.69× | ||
| Q3 25 | 0.59× | 0.69× | ||
| Q2 25 | 0.60× | 0.71× | ||
| Q1 25 | 1.63× | 0.81× | ||
| Q4 24 | 1.67× | 0.73× | ||
| Q3 24 | 1.69× | 0.68× | ||
| Q2 24 | 1.75× | 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 | $1.7M | $23.3M |
| Free Cash FlowOCF − Capex | $891.0K | $14.1M |
| FCF MarginFCF / Revenue | 1.6% | 14.1% |
| Capex IntensityCapex / Revenue | 1.4% | 9.2% |
| Cash ConversionOCF / Net Profit | 3.65× | — |
| TTM Free Cash FlowTrailing 4 quarters | $14.9M | $38.0M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $1.7M | $23.3M | ||
| Q3 25 | $2.3M | $51.0M | ||
| Q2 25 | $6.8M | $36.0M | ||
| Q1 25 | $6.2M | $-46.9M | ||
| Q4 24 | $2.1M | $6.2M | ||
| Q3 24 | $-1.3M | $37.2M | ||
| Q2 24 | $5.1M | $52.4M | ||
| Q1 24 | $-277.0K | $-34.5M |
| Q4 25 | $891.0K | $14.1M | ||
| Q3 25 | $1.9M | $45.2M | ||
| Q2 25 | $6.2M | $29.1M | ||
| Q1 25 | $5.9M | $-50.3M | ||
| Q4 24 | $1.7M | $-98.0K | ||
| Q3 24 | $-1.4M | $33.2M | ||
| Q2 24 | $5.1M | $47.9M | ||
| Q1 24 | $-326.0K | $-39.9M |
| Q4 25 | 1.6% | 14.1% | ||
| Q3 25 | 3.2% | 27.9% | ||
| Q2 25 | 10.3% | 16.8% | ||
| Q1 25 | 10.3% | -45.2% | ||
| Q4 24 | 3.6% | -0.1% | ||
| Q3 24 | -3.0% | 22.1% | ||
| Q2 24 | 10.3% | 29.9% | ||
| Q1 24 | -0.7% | -36.0% |
| Q4 25 | 1.4% | 9.2% | ||
| Q3 25 | 0.7% | 3.6% | ||
| Q2 25 | 0.9% | 4.0% | ||
| Q1 25 | 0.6% | 3.1% | ||
| Q4 24 | 0.9% | 7.2% | ||
| Q3 24 | 0.0% | 2.7% | ||
| Q2 24 | 0.0% | 2.8% | ||
| Q1 24 | 0.1% | 4.8% |
| Q4 25 | 3.65× | — | ||
| Q3 25 | 1.68× | 6.29× | ||
| Q2 25 | 0.06× | 2.25× | ||
| Q1 25 | 24.80× | — | ||
| Q4 24 | 0.28× | — | ||
| Q3 24 | — | 6.32× | ||
| Q2 24 | 0.06× | 3.95× | ||
| Q1 24 | — | — |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
RGS
| Franchise Segment | $37.9M | 66% |
| Royalty | $13.6M | 24% |
| Other | $2.8M | 5% |
| Fees | $1.8M | 3% |
| Franchise Fees | $1.0M | 2% |
SWIM
| In Ground Swimming Pools | $50.2M | 50% |
| Covers | $37.0M | 37% |
| Liners | $12.7M | 13% |
