Acme United Corporation (ACU)

Consumer Defensive | Household Personal Products
Income Statement (Quarterly) 2025-09-30 2025-06-30 2025-03-31 2024-12-31
Revenue 49,063 53,996,000 45,958,000 45,943,000
Cost of Revenue 29,868 31,847,000 28,041,000 28,178,000
Gross Profit 19,195 22,149,000 17,917,000 17,765,000
Operating Expenses
R&D Expenses 0 0 0 0
SG&A Expenses 16,188 15,459,750 15,491,000 15,483,000
Operating Expenses 16,188 15,759,000 15,491,000 15,483,000
Operating Income 3,007 6,390,000 2,426,000 2,282,000
Interest Expense 451 430,000 426,000 461,323
Income Before Tax 2,439 6,088,000 2,119,000 1,863,000
Income Tax Expense 536 1,336,000 466,000 153,000
Net Income 1,903 4,752,000 1,653,000 1,710,000
Per Share
EPS 0.50 1.26 0.44 0.45
EPS Diluted 0.00 0.00 0.00 0.00
Income Statement (Annual) 2024-12-31 2023-12-31 2022-12-31 2021-12-31 2020-12-31
Revenue 194,490,000 191,500,947 193,962,000 182,088,000 164,003,040
Cost of Revenue 118,139,167 119,290,712 130,403,000 117,287,000 104,408,326
Gross Profit 76,350,833 72,210,235 63,559,000 64,801,000 59,594,714
Operating Expenses
R&D Expenses 0 0 0 0 0
SG&A Expenses 62,211,000 59,021,618 57,285,000 52,030,000 48,182,050
Operating Expenses 62,210,882 59,021,618 57,285,000 52,030,000 48,182,050
Operating Income 14,140,000 13,188,617 1,481,216 12,769,987 11,412,664
Interest Expense 2,083,323 3,096,481 2,396,000 922,000 944,363
Income Before Tax 12,292,409 22,734,604 3,663,000 15,175,000 9,826,728
Income Tax Expense 2,270,058 4,941,444 628,000 1,519,000 1,727,962
Net Income 10,022,351 17,793,160 3,034,766 13,656,000 8,098,766
Per Share
EPS 2.71 4.86 0.86 4.09 2.42
EPS Diluted 0.00 0.00 0.00 0.00 0.00
Balance Sheet (Quarterly) 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Assets
Cash and Cash Equivalents 6,398,692 5,545,953 6,100,000 4,843,000
Short Term Investments 0 0 0 0
Net Receivables 28,236,177 26,234,421 32,603,000 34,221,000
Inventory 56,254,383 55,469,992 63,325,000 53,552,000
Total Current Assets 95,460,482 92,023,830 105,600,000 95,251,000
Property Plant Equipment 36,479,416 30,027,209 29,048,000 27,157,000
Goodwill and Intangibles 30,230,688 27,190,277 28,979,000 22,031,000
Total Assets 162,170,586 152,617,130 164,377,000 144,439,000
Liabilities
Account Payables 9,004,876 12,101,735 10,514,000 8,977,000
Short Term Debt 2,001,192 1,518,251 1,535,000 1,389,000
Total Current Liabilities 22,871,601 26,011,984 22,127,000 20,246,000
Long Term Debt 30,840,339 23,388,679 62,293,000 47,111,000
Total Liabilities 55,189,951 54,718,446 85,347,000 67,357,000
Shareholders Equity
Retained Earnings 94,497,828 86,715,934 70,967,232 69,873,377
Total Shareholders Equity 106,980,635 97,898,684 79,030,000 77,082,000
Balance Sheet (Annual) 2024-12-31 2023-12-31 2022-12-31 2021-12-31 2020-12-31
Assets
Cash and Cash Equivalents 6,398,692 5,545,953 6,100,000 4,843,000 4,167,376
Short Term Investments 0 0 0 0 0
Net Receivables 28,236,177 26,234,421 32,603,000 34,221,000 27,173,431
Inventory 56,254,383 55,469,992 63,325,000 53,552,000 50,704,197
Total Current Assets 95,460,482 92,023,830 105,600,000 95,251,000 83,685,908
Property Plant Equipment 36,479,416 30,027,209 29,048,000 27,157,000 39,193,259
Goodwill and Intangibles 30,230,688 27,190,277 28,979,000 22,031,000 23,521,252
Total Assets 162,170,586 152,617,130 164,377,000 144,439,000 146,400,419
Liabilities
Account Payables 9,004,876 12,101,735 10,514,000 8,977,000 7,601,123
Short Term Debt 2,001,192 1,518,251 1,535,000 1,389,000 1,139,575
Total Current Liabilities 22,871,601 26,011,984 22,127,000 20,246,000 8,584,252
Long Term Debt 30,840,339 23,388,679 62,293,000 47,111,000 38,767,167
Total Liabilities 55,189,951 54,718,446 85,347,000 67,357,000 67,151,293
Shareholders Equity
Retained Earnings 94,497,828 86,715,934 70,967,232 69,873,377 58,033,252
Total Shareholders Equity 106,980,635 97,898,684 79,030,000 77,082,000 62,716,443
Cash Flow Statement (Quarterly) 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Operating Activities
Net Income 10,022,351 17,793,160 3,034,766 13,656,000
Depreciation & Amortization 0 5,067,591 4,577,784 2,557,680
Stock Based Compensation 0 1,940,443 1,803,302 1,806,758
Change in Working Capital -7,282,440 12,954,228 -6,607,569 -11,509,695
Operating Cash Flow 11,975,240 28,899,495 2,891,739 5,140,578
Investing Activities
Capital Expenditure -7,148,648 -4,975,453 -4,604,264 -6,372,615
Investments -7,148,648 -4,975,453 -4,604,264 -6,372,615
Investing Cash Flow -12,939,167 7,427,160 -14,226,655 -6,372,615
Financing Activities
Debt Repayment 4,062,957 -37,245,300 -401,410 -5,729,995
Common Stock Issued/Repurchased 1,621,237 1,452,554 84,715 1,615,601
Dividends Paid -2,221,924 -1,993,049 -1,903,346 0
Financing Cash Flow 2,003,644 -38,441,220 14,276,667 2,042,646
Summary
Free Cash Flow 4,826,592 23,924,042 -1,712,525 -1,232,037
Net Change in Cash 852,738 -1,304,456 2,757,060 675,973
Cash Flow Statement (Annual) 2024-12-31 2023-12-31 2022-12-31 2021-12-31 2020-12-31
Operating Activities
Net Income 10,022,351 17,793,160 3,034,766 13,656,000 8,098,766
Depreciation & Amortization 0 5,067,591 4,577,784 2,557,680 3,751,980
Stock Based Compensation 0 1,940,443 1,803,302 1,806,758 1,259,079
Change in Working Capital -7,282,440 12,954,228 -6,607,569 -11,509,695 -8,841,494
Operating Cash Flow 11,975,240 28,899,495 2,891,739 5,140,578 5,721,036
Investing Activities
Capital Expenditure -7,148,648 -4,975,453 -4,604,264 -6,372,615 -2,569,174
Investments -7,148,648 -4,975,453 -4,604,264 -6,372,615 -2,569,174
Investing Cash Flow -12,939,167 7,427,160 -14,226,655 -6,372,615 -13,951,902
Financing Activities
Debt Repayment 4,062,957 -37,245,300 -401,410 -5,729,995 -266,667
Common Stock Issued/Repurchased 1,621,237 1,452,554 84,715 1,615,601 -228,234
Dividends Paid -2,221,924 -1,993,049 -1,903,346 0 -1,604,706
Financing Cash Flow 2,003,644 -38,441,220 14,276,667 2,042,646 5,291,082
Summary
Free Cash Flow 4,826,592 23,924,042 -1,712,525 -1,232,037 3,151,862
Net Change in Cash 852,738 -1,304,456 2,757,060 675,973 -2,654,507