Hayward Q1 FY26: Net income up 63% to $23.4M on pricing, but controls disclosure omitted

Filed April 29, 2026 · Period ending March 28, 2026 · Compared to 10-Q May 1, 2025 · ~2 min read

Key Changes

• high

  Disclosure controls evaluation and internal control changes discussion completely omitted from current 10-Q, breaking from prior-quarter practice where management concluded controls were effective.

  Controls & Procedures verify on EDGAR →
• high

  Net income rose 63% to $23.4M (9.2% margin, +290 bp) on 11.5% sales growth to $255.2M and lower interest expense, despite tariff/inflation headwinds compressing gross margin 300 bp year-over-year to 46.5%.

  MD&A: Financial Results verify on EDGAR →
• high

  Supreme Court struck down IEEPA-based tariffs in February 2026; company may be eligible for refunds of uncertain amount and timing, while new tariffs under other laws create ongoing cost uncertainty.

  MD&A: Tariff Developments verify on EDGAR →