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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/07/23 Latham Group, Inc. 10-K 12/31/22 137:15M Toppan Merrill Bridge/FA |
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 3.13M
2: EX-10.14 Material Contract HTML 106K
3: EX-10.15 Material Contract HTML 108K
4: EX-10.16 Material Contract HTML 41K
5: EX-10.17 Material Contract HTML 52K
6: EX-21.1 Subsidiaries List HTML 45K
7: EX-23.1 Consent of Expert or Counsel HTML 35K
8: EX-31.1 Certification -- §302 - SOA'02 HTML 42K
9: EX-31.2 Certification -- §302 - SOA'02 HTML 41K
10: EX-32.1 Certification -- §906 - SOA'02 HTML 38K
11: EX-32.2 Certification -- §906 - SOA'02 HTML 38K
17: R1 Document and Entity Information HTML 104K
18: R2 Consolidated Balance Sheets HTML 153K
19: R3 Consolidated Balance Sheets (Parenthetical) HTML 53K
20: R4 Consolidated Statements of Operations HTML 122K
21: R5 Consolidated Statements of Comprehensive (Loss) HTML 59K
Income
22: R6 Consolidated Statements of Stockholders' Equity HTML 114K
23: R7 Consolidated Statements of Stockholders' Equity - HTML 36K
(Parenthetical)
24: R8 Consolidated Statements of Cash Flows HTML 178K
25: R9 Consolidated Statements of Cash Flows HTML 36K
(Parenthetical)
26: R10 Nature of the Business HTML 40K
27: R11 Summary of Significant Accounting Policies HTML 107K
28: R12 Acquisitions HTML 126K
29: R13 Equity Method Investment HTML 43K
30: R14 Fair Value Measurements HTML 59K
31: R15 Goodwill and Intangible Assets, Net HTML 137K
32: R16 Inventories, Net HTML 47K
33: R17 Property and Equipment, Net HTML 61K
34: R18 Long-Term Debt HTML 91K
35: R19 Composition of Certain Balance Sheet Accounts HTML 78K
36: R20 Product Warranties HTML 58K
37: R21 Exit or Disposal Costs HTML 39K
38: R22 Leases HTML 82K
39: R23 Net Sales HTML 56K
40: R24 Income Taxes HTML 199K
41: R25 Commitments and Contingencies HTML 39K
42: R26 Employee Benefit Plans HTML 41K
43: R27 Profits Interest Units HTML 62K
44: R28 Stock-Based Compensation HTML 132K
45: R29 Shareholder's Equity HTML 50K
46: R30 Net (Loss) Income Per Share HTML 80K
47: R31 Related Party Transactions HTML 42K
48: R32 Geographic Information HTML 80K
49: R33 Condensed Financial Information of Registrant HTML 164K
(Parent Company Only)
50: R34 Summary of Significant Accounting Policies HTML 174K
(Policies)
51: R35 Summary of Significant Accounting Policies HTML 53K
(Tables)
52: R36 Acquisition (Tables) HTML 127K
53: R37 Fair Value Measurements (Tables) HTML 55K
54: R38 Goodwill and Intangible Assets, Net (Tables) HTML 140K
55: R39 Inventories, Net (Tables) HTML 47K
56: R40 Property and Equipment, Net (Tables) HTML 60K
57: R41 Long-Term Debt (Tables) HTML 79K
58: R42 Composition of Certain Balance Sheet Accounts HTML 79K
(Tables)
59: R43 Product Warranties (Tables) HTML 58K
60: R44 Leases (Tables) HTML 87K
61: R45 Net Sales (Tables) HTML 53K
62: R46 Income Taxes (Tables) HTML 198K
63: R47 Profits Interest Units (Tables) HTML 62K
64: R48 Stock-Based Compensation (Tables) HTML 137K
65: R49 Net (Loss) Income Per Share (Tables) HTML 82K
66: R50 Geographic Information (Tables) HTML 78K
67: R51 Condensed Financial Information of Registrant HTML 163K
(Parent Company Only) (Tables)
68: R52 Nature of the Business - (Details) HTML 57K
69: R53 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 50K
Leases and Revenue Recognition (Details)
70: R54 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Trade HTML 38K
Receivables, Net (Details)
71: R55 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 47K
Concentration of Credit Risk (Details)
72: R56 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 37K
Inventories, Net (Details)
73: R57 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 54K
Property and Equipment, Net (Details)
74: R58 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 59K
Long-Lived Assets (Details)
75: R59 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 45K
Goodwill, Deferred Offering Costs, Segments, Taxes
(Details)
76: R60 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - SBC, HTML 37K
Pension and Other Postretirement Plans,
Advertising , EPS (Details)
77: R61 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 51K
Adoption of ASU 2016-02 (Details)
78: R62 Acquisitions (Details) HTML 135K
79: R63 Acquisitions - Financial Information (Details) HTML 77K
80: R64 ACQUISITIONS - Consideration (Details) HTML 50K
81: R65 ACQUISITION - Acquisition Date (Details) HTML 49K
82: R66 Equity Method Investment (Details) HTML 74K
83: R67 FAIR VALUE MEASUREMENTS - Fair value of financial HTML 51K
instruments (Details)
84: R68 GOODWILL AND INTANGIBLE ASSETS, NET - Goodwill HTML 45K
(Details)
85: R69 GOODWILL AND INTANGIBLE ASSETS, NET - Intangible HTML 73K
Assets (Details)
86: R70 GOODWILL AND INTANGIBLE ASSETS, NET - Amortization HTML 51K
Expense (Details)
87: R71 Inventories, Net (Details) HTML 42K
88: R72 Property and Equipment, Net (Details) HTML 69K
89: R73 Long-Term Debt (Details) HTML 60K
90: R74 Long-Term Debt - New Revolving Credit Facility HTML 58K
(Details)
91: R75 LONG-TERM DEBT - New Term Loan Facility (Details) HTML 95K
92: R76 LONG-TERM DEBT - Term Loan Facility (Details) HTML 63K
93: R77 LONG-TERM DEBT - Schedule of prepayments based on HTML 46K
excess cash flow (Details)
94: R78 LONG-TERM DEBT - Principal payments due (Details) HTML 54K
95: R79 COMPOSITION OF CERTAIN BALANCE SHEET ACCOUNTS - HTML 60K
Accrued Expenses (Details)
96: R80 COMPOSITION OF CERTAIN BALANCE SHEET ACCOUNTS - HTML 43K
Bad Debts (Details)
97: R81 Product Warranties (Details) HTML 48K
98: R82 Exit or Disposal Costs (Details) HTML 47K
99: R83 LEASES - Lease expense (Details) HTML 53K
100: R84 LEASES - Supplemental information (Details) HTML 52K
101: R85 LEASES - Maturities of operating lease liabilities HTML 54K
(Details)
102: R86 LEASES - Minimum annual rental commitments under HTML 55K
non-cancelable operating leases (Details)
103: R87 Net Sales (Details) HTML 46K
104: R88 INCOME TAXES - Components of income taxes HTML 44K
(Details)
105: R89 INCOME TAXES - Current and deferred income tax HTML 56K
(Benefit) Expense (Details)
106: R90 INCOME TAXES - Reconciliation of the statutory tax HTML 71K
rate with effective tax rate (Details)
107: R91 INCOME TAXES - Changes in the valuation allowance HTML 41K
(Details)
108: R92 INCOME TAXES - Deferred Income Taxes (Details) HTML 79K
109: R93 INCOME TAXES - Uncertain tax positions (Details) HTML 39K
110: R94 INCOME TAXES - Narrative (Details) HTML 51K
111: R95 Employee Benefit Plans (Details) HTML 36K
112: R96 Profits Interest Units (Details) HTML 63K
113: R97 Profits Interest Units - Number of PIUs and HTML 57K
Weighted-Average Grant-Date Fair Value (Details)
114: R98 PROFITS INTEREST UNITS - Fair value of the PIUs - HTML 45K
(Details)
115: R99 STOCK-BASED COMPENSATION - Narrative (Details) HTML 56K
116: R100 STOCK-BASED COMPENSATION - Additional Information HTML 96K
(Details)
117: R101 STOCK-BASED COMPENSATION - Weighted average basis HTML 45K
for fair value option award granted (Details)
118: R102 STOCK-BASED COMPENSATION - Restricted Stock Awards HTML 65K
(Details)
119: R103 STOCK-BASED COMPENSATION - Restricted Stock Units HTML 65K
(Details)
120: R104 STOCK-BASED COMPENSATION - Stock Options (Details) HTML 72K
121: R105 Shareholder's Equity (Details) HTML 98K
122: R106 Net (Loss) Income Per Share (Details) HTML 80K
123: R107 RELATED PARTY TRANSACTIONS - Bright AI Services HTML 42K
(Details)
124: R108 RELATED PARTY TRANSACTIONS - Expense Reimbursement HTML 49K
and Management Fees (Details)
125: R109 RELATED PARTY TRANSACTIONS - Operating Lease HTML 42K
(Details)
126: R110 GEOGRAPHIC INFORMATION - Geographic Information HTML 56K
(Details)
127: R111 Condensed Financial Information of Registrant HTML 87K
(PARENT COMPANY ONLY) - Condensed Balance Sheets
(Details)
128: R112 Condensed Financial Information of Registrant HTML 60K
(PARENT COMPANY ONLY) - Condensed Balance Sheets
(Parenthetical) (Details)
129: R113 Condensed Financial Information of Registrant HTML 64K
(PARENT COMPANY ONLY) - Condensed Statements of
Operations (Details)
130: R114 Condensed Financial Information of Registrant HTML 57K
(PARENT COMPANY ONLY) - Condensed Statements of
Comprehensive (Loss) Income (Details)
131: R115 Condensed Financial Information of Registrant HTML 89K
(PARENT COMPANY ONLY) - Condensed Statement of
Cash Flows (Details)
132: R116 Condensed Financial Information of Registrant HTML 76K
(PARENT COMPANY ONLY) - Additional information
(Details)
135: XML IDEA XML File -- Filing Summary XML 254K
133: XML XBRL Instance -- swim-20221231x10k_htm XML 3.59M
134: EXCEL IDEA Workbook of Financial Reports XLSX 258K
13: EX-101.CAL XBRL Calculations -- swim-20221231_cal XML 300K
14: EX-101.DEF XBRL Definitions -- swim-20221231_def XML 961K
15: EX-101.LAB XBRL Labels -- swim-20221231_lab XML 1.93M
16: EX-101.PRE XBRL Presentations -- swim-20221231_pre XML 1.66M
12: EX-101.SCH XBRL Schema -- swim-20221231 XSD 256K
136: JSON XBRL Instance as JSON Data -- MetaLinks 638± 1.02M
137: ZIP XBRL Zipped Folder -- 0001558370-23-003042-xbrl Zip 683K
Exhibit 31.2
LATHAM GROUP, INC.
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Robert L. Masson II, certify that:
| 1. | I have reviewed this Annual Report on Form 10-K for the period ended December 31, 2022 of Latham Group, Inc.; |
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
| 3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
| 4. | The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
| a. | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
| b. | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
| c. | Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
| d. | Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
| 5. | The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
| a. | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
| b. | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
| |
| |
| Chief Financial Officer |
| Latham Group, Inc. |
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 3/7/23 | 8-K | ||
| For Period end: | 12/31/22 | |||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/13/24 Latham Group, Inc. 10-K 12/31/23 132:15M Toppan Merrill Bridge/FA 5/09/23 Latham Group, Inc. 10-Q 4/01/23 71:6.8M Toppan Merrill Bridge/FA 5/04/23 Latham Group, Inc. S-8 5/04/23 4:71K Toppan Merrill/FA |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 8/11/22 Latham Group, Inc. 10-Q 7/02/22 82:7.8M Toppan Merrill Bridge/FA 3/10/22 Latham Group, Inc. 10-K 12/31/21 128:13M Toppan Merrill Bridge/FA 2/23/22 Latham Group, Inc. 8-K:1,2,9 2/23/22 11:2M Toppan Merrill/FA 8/05/21 Latham Group, Inc. 10-Q 7/03/21 98:9.4M Toppan Merrill/FA 6/03/21 Latham Group, Inc. 10-Q 4/03/21 80:5.5M Toppan Merrill/FA 3/31/21 Latham Group, Inc. S-1 26:14M Toppan Merrill/FA |