ACU · Acme United Corp - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $52.30M | - | $49.06M | $54.00M | $45.96M | - | $48.17M | $55.42M | $44.96M | - |
| Cost of Revenue | $31.52M | - | $29.87M | $31.85M | $28.04M | - | $29.60M | $32.80M | $27.56M | - |
| Gross Profit | $20.79M | - | $19.20M | $22.15M | $17.92M | - | $18.56M | $22.63M | $17.40M | - |
| R&D | - | - | - | - | - | - | - | - | - | - |
| SG&A | $19.04M | - | $16.19M | $15.76M | $15.49M | - | $15.64M | $16.25M | $14.84M | - |
| Total Operating Expenses | - | - | - | - | - | - | - | - | - | - |
| D&A | $1.97M | - | $1.53M | $1.52M | $1.47M | - | - | - | $860.0K | - |
| Operating Income | $1.75M | - | $3.01M | $6.39M | $2.43M | - | $2.93M | $6.38M | $2.56M | - |
| Interest Expense | $486.0K | - | $451.0K | $430.0K | $426.0K | - | $568.0K | $578.0K | $476.0K | - |
| Income Tax | $259.0K | - | $536.0K | $1.34M | $466.0K | - | $182.0K | $1.41M | $523.0K | - |
| Net Income | $985.0K | - | $1.90M | $4.75M | $1.65M | - | $2.23M | $4.45M | $1.64M | - |
| EPS - Basic | $0.26 | - | $0.50 | $1.26 | $0.44 | - | $0.60 | $1.21 | $0.45 | - |
| EPS - Diluted | $0.24 | - | $0.46 | $1.16 | $0.41 | - | $0.54 | $1.09 | $0.39 | - |
Balance Sheet
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $4.20M | $3.60M | $5.15M | $3.64M | $3.45M | $6.40M | $5.70M | $3.79M | $2.44M | $4.80M |
| Accounts Receivable | $33.51M | $29.10M | $30.03M | $36.17M | $30.81M | $28.24M | $31.35M | $40.07M | $32.97M | $26.23M |
| Inventory | $63.39M | $59.85M | $60.16M | $57.31M | $57.27M | $56.25M | $55.99M | $56.62M | $56.89M | $55.47M |
| Accounts Payable | $7.65M | $8.07M | $6.49M | $10.18M | $7.43M | $9.00M | $7.01M | $10.32M | $7.91M | $12.10M |
| Current Assets | $105.61M | $96.20M | $98.71M | $101.34M | $96.84M | $95.46M | $98.77M | $106.15M | $98.40M | $92.02M |
| Total Assets | $195.24M | $171.00M | $173.04M | $170.87M | $163.04M | $162.17M | $165.47M | $173.54M | $159.38M | $149.24M |
| Current Liabilities | $23.10M | $22.87M | $22.09M | $23.47M | $20.07M | $22.87M | $22.39M | $27.99M | $21.84M | $26.01M |
| Long-term Debt | $33.03M | $11.85M | $18.25M | $16.35M | $20.43M | $17.61M | $22.02M | $26.42M | $23.29M | $13.10M |
| Total Liabilities | $78.52M | $53.39M | $57.28M | $57.15M | $54.76M | $55.19M | $59.16M | $69.58M | $60.29M | $51.34M |
| Stockholders' Equity | $116.73M | $117.61M | $115.76M | $113.72M | $108.28M | $106.98M | $106.32M | $103.96M | $99.09M | $97.90M |
| Retained Earnings | $102.67M | $102.29M | $101.03M | $99.73M | $95.59M | $94.50M | $93.35M | $91.69M | $87.79M | $86.72M |
Cash Flow
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | ($2.23M) | - | - | - | ($3.34M) | - | - | - | ($10.17M) | - |
| Investing Cash Flow | ($16.30M) | - | - | - | ($1.35M) | - | - | - | ($1.61M) | - |
| Financing Cash Flow | $19.11M | - | - | - | $1.69M | - | - | - | $9.51M | - |
| CapEx | $1.89M | - | - | - | $1.35M | - | - | - | $1.61M | - |
| Free Cash Flow | ($4.12M) | - | - | - | ($4.69M) | - | - | - | ($11.78M) | - |
Ratios
| Metric | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | 39.7% | - | 39.1% | 41.0% | 39.0% | - | 38.5% | 40.8% | 38.7% | - |
| Operating margin | 3.3% | - | 6.1% | 11.8% | 5.3% | - | 6.1% | 11.5% | 5.7% | - |
| EBITDA margin | 7.1% | - | 9.2% | 14.7% | 8.5% | - | - | - | 7.6% | - |
| Net margin | 1.9% | - | 3.9% | 8.8% | 3.6% | - | 4.6% | 8.0% | 3.6% | - |
| Free cash flow margin | -7.9% | - | - | - | -10.2% | - | - | - | -26.2% | - |
| FCF / Net income | -4.18 | - | - | - | -2.84 | - | - | - | -7.20 | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | 36.4% | - | 33.0% | 29.2% | 33.7% | - | 32.5% | 29.3% | 33.0% | - |
| Effective tax rate | 20.8% | - | 22.0% | 21.9% | 22.0% | - | 7.6% | 24.1% | 24.2% | - |
| Return on assets | 0.5% | - | 1.1% | 2.8% | 1.0% | - | 1.3% | 2.6% | 1.0% | - |
| Return on equity | 0.8% | - | 1.6% | 4.2% | 1.5% | - | 2.1% | 4.3% | 1.7% | - |
| Return on invested capital | 0.9% | - | 1.8% | 3.8% | 1.5% | - | 2.1% | 3.7% | 1.6% | - |
| Liquidity | ||||||||||
| Current ratio | 4.57 | 4.21 | 4.47 | 4.32 | 4.83 | 4.17 | 4.41 | 3.79 | 4.51 | 3.54 |
| Quick ratio | 1.83 | 1.59 | 1.75 | 1.88 | 1.97 | 1.71 | 1.91 | 1.77 | 1.90 | 1.41 |
| Cash ratio | 0.18 | 0.16 | 0.23 | 0.16 | 0.17 | 0.28 | 0.25 | 0.14 | 0.11 | 0.18 |
| Leverage | ||||||||||
| Debt / Equity | 0.28 | 0.10 | 0.16 | 0.14 | 0.19 | 0.16 | 0.21 | 0.25 | 0.24 | 0.13 |
| Debt / Assets | 0.17 | 0.07 | 0.11 | 0.10 | 0.13 | 0.11 | 0.13 | 0.15 | 0.15 | 0.09 |
| Debt / EBITDA | 8.89 | - | 4.03 | 2.07 | 5.25 | - | - | - | 6.82 | - |
| Interest coverage | 3.6x | - | 6.7x | 14.9x | 5.7x | - | 5.2x | 11.0x | 5.4x | - |
| Equity multiplier | 1.67 | 1.45 | 1.49 | 1.50 | 1.51 | 1.52 | 1.56 | 1.67 | 1.61 | 1.52 |
| Liabilities / Assets | 0.40 | 0.31 | 0.33 | 0.33 | 0.34 | 0.34 | 0.36 | 0.40 | 0.38 | 0.34 |
| Efficiency | ||||||||||
| Asset turnover | 0.27 | - | 0.28 | 0.32 | 0.28 | - | 0.29 | 0.32 | 0.28 | - |
| Inventory turnover | 0.50 | - | 0.50 | 0.56 | 0.49 | - | 0.53 | 0.58 | 0.48 | - |
| Days sales outstanding | 234d | - | 223d | 245d | 245d | - | 238d | 264d | 268d | - |
| Days inventory outstanding | 734d | - | 735d | 657d | 746d | - | 690d | 630d | 753d | - |
| Days payable outstanding | 89d | - | 79d | 117d | 97d | - | 86d | 115d | 105d | - |
| Cash conversion cycle | 879d | - | 879d | 785d | 893d | - | 842d | 779d | 916d | - |
| Valuation | ||||||||||
| P / E | 187.1x | - | 89.5x | 35.7x | 96.6x | - | 77.1x | 32.2x | 120.5x | - |
| P / B | 1.6x | - | 1.5x | 1.5x | 1.5x | - | 1.6x | 1.4x | 2.0x | - |
| P / S | 3.6x | - | 3.5x | 3.2x | 3.5x | - | 3.5x | 2.6x | 4.4x | - |
| EV / EBITDA | 58.0x | - | 40.8x | 23.1x | 45.7x | - | - | - | 64.0x | - |
| Growth | ||||||||||
| Revenue growth (YoY) | 13.8% | - | 1.9% | -2.6% | 2.2% | - | -4.4% | 3.9% | -1.9% | - |
| Revenue CAGR (3y) | 4.5% | - | -0.5% | -1.7% | 2.0% | - | 0.2% | 7.3% | 1.1% | - |
| Revenue CAGR (5y) | 3.7% | - | 2.5% | 4.2% | 5.1% | - | 5.4% | 6.6% | 7.5% | - |
| Gross profit growth (YoY) | 16.0% | - | 3.4% | -2.1% | 3.0% | - | -4.8% | 13.0% | 6.8% | - |
| Operating income growth (YoY) | -28.0% | - | 2.8% | 0.2% | -5.2% | - | -20.0% | 21.4% | 16.9% | - |
| Net income growth (YoY) | -40.4% | - | -14.5% | 6.7% | 1.0% | - | 3.4% | 29.3% | 65.3% | - |
| EPS growth (YoY) | -41.5% | - | -14.8% | 6.4% | 5.1% | - | -6.9% | 13.5% | 39.3% | - |
| EPS CAGR (3y) | -5.0% | - | 184.4% | 17.8% | 23.1% | - | 2.6% | -15.7% | -9.1% | - |
| EPS CAGR (5y) | -14.3% | - | 0.0% | 4.7% | 2.6% | - | 12.5% | 7.2% | 10.2% | - |
| FCF growth (YoY) | 12.1% | - | - | - | 60.2% | - | - | - | - | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | 7.8% | 9.9% | 8.9% | 9.4% | 9.3% | 9.3% | 23.8% | 24.3% | 23.7% | 23.9% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2025-12-31.
Business segments
$196.54M totalUnited States Segment$165.14M · 84.0%
Europe Segment$16.27M · 8.3%
Canada Segment$15.13M · 7.7%
Geographic
$229.01M totalUS$164.07M · 71.6%
Total International$32.47M · 14.2%
Europe$16.27M · 7.1%
CA$15.13M · 6.6%
Reportable Segments C$1.07M · 0.5%
Peer comparison
Same SIC group: Cutlery, Handtools & General Hardware
Comparing ACME UNITED CORP against the 5 most active filers in the same SIC group.
Dividends
$0.64/share trailing 12 months · +6.7% YoY
| Ex-date | Per share |
|---|---|
| Mar 25, 2026 | $0.1600 |
| Jan 6, 2026 | $0.1600 |
| Oct 3, 2025 | $0.1600 |
| Jul 3, 2025 | $0.1600 |
| Mar 26, 2025 | $0.1500 |
| Jan 6, 2025 | $0.1500 |
| Oct 4, 2024 | $0.1500 |
| Jul 2, 2024 | $0.1500 |
| Mar 27, 2024 | $0.1500 |
| Jan 4, 2024 | $0.1500 |
| Oct 3, 2023 | $0.1400 |
| Jun 30, 2023 | $0.1400 |
| Mar 30, 2023 | $0.1400 |
| Jan 5, 2023 | $0.1400 |
| Sep 30, 2022 | $0.1400 |
| Jun 30, 2022 | $0.1400 |
| Mar 31, 2022 | $0.1300 |
| Jan 6, 2022 | $0.1300 |
| Sep 30, 2021 | $0.1300 |
| Jul 1, 2021 | $0.1300 |
| Mar 31, 2021 | $0.1300 |
| Jan 7, 2021 | $0.1300 |
| Sep 30, 2020 | $0.1200 |
| Jul 1, 2020 | $0.1200 |