# Acme United Corp: financial statements, quarterly

ACU · NYSE · CIK 2098 · [Industrials](/sectors/industrials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/acu.md) · [Financials](/companies/acu/financials.md) · [Filings](/companies/acu/filings.md) · [Insiders](/companies/acu/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/acu/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [50.4](/filings/0000950170-24-124031.md) | [41.9 d](/filings/0000950170-25-034843.md) | [45.0](/filings/0000950170-25-065598.md) | [55.4](/filings/0000950170-25-103966.md) | [48.2](/filings/0001193125-25-269422.md) | [45.9 d](/filings/0001193125-26-102079.md) | [46.0](/filings/0001193125-26-209010.md) | [54.0](/filings/0001193125-26-338211.md) | [49.1](/filings/0001193125-25-269422.md) | [47.5 d](/filings/0001193125-26-102079.md) | [52.3](/filings/0001193125-26-209010.md) | [62.7](/filings/0001193125-26-338211.md) |
| Cost of revenue | $m | [30.9](/filings/0000950170-24-124031.md) | [25.5 d](/filings/0000950170-25-034843.md) | [27.6](/filings/0000950170-25-065598.md) | [32.8](/filings/0000950170-25-103966.md) | [29.6](/filings/0001193125-25-269422.md) | [28.2 d](/filings/0001193125-26-102079.md) | [28.0](/filings/0001193125-26-209010.md) | [31.8](/filings/0001193125-26-338211.md) | [29.9](/filings/0001193125-25-269422.md) | [29.4 d](/filings/0001193125-26-102079.md) | [31.5](/filings/0001193125-26-209010.md) | [36.0](/filings/0001193125-26-338211.md) |
| Gross profit | $m | [19.5](/filings/0000950170-24-124031.md) | [16.4 d](/filings/0000950170-25-034843.md) | [17.4](/filings/0000950170-25-065598.md) | [22.6](/filings/0000950170-25-103966.md) | [18.6](/filings/0001193125-25-269422.md) | [17.8 d](/filings/0001193125-26-102079.md) | [17.9](/filings/0001193125-26-209010.md) | [22.1](/filings/0001193125-26-338211.md) | [19.2](/filings/0001193125-25-269422.md) | [18.1 d](/filings/0001193125-26-102079.md) | [20.8](/filings/0001193125-26-209010.md) | [26.7](/filings/0001193125-26-338211.md) |
| Selling, general and administrative | $m | [15.8](/filings/0000950170-24-124031.md) | [14.3 d](/filings/0000950170-25-034843.md) | [14.8](/filings/0000950170-25-065598.md) | [16.3](/filings/0000950170-25-103966.md) | [15.6](/filings/0001193125-25-269422.md) | [15.5 d](/filings/0001193125-26-102079.md) | [15.5](/filings/0001193125-26-209010.md) | [15.8](/filings/0001193125-26-338211.md) | [16.2](/filings/0001193125-25-269422.md) | [15.2 d](/filings/0001193125-26-102079.md) | [19.0](/filings/0001193125-26-209010.md) | [19.9](/filings/0001193125-26-338211.md) |
| Operating income | $m | [3.7](/filings/0000950170-24-124031.md) | [2.1 d](/filings/0000950170-25-034843.md) | [2.6](/filings/0000950170-25-065598.md) | [6.4](/filings/0000950170-25-103966.md) | [2.9](/filings/0001193125-25-269422.md) | [2.3 d](/filings/0001193125-26-102079.md) | [2.4](/filings/0001193125-26-209010.md) | [6.4](/filings/0001193125-26-338211.md) | [3.0](/filings/0001193125-25-269422.md) | [2.9 d](/filings/0001193125-26-102079.md) | [1.7](/filings/0001193125-26-209010.md) | [6.8](/filings/0001193125-26-338211.md) |
| Income tax | $m | [0.7](/filings/0000950170-24-124031.md) | [3.0 d](/filings/0000950170-25-034843.md) | [0.5](/filings/0000950170-25-065598.md) | [1.4](/filings/0000950170-25-103966.md) | [0.2](/filings/0001193125-25-269422.md) | [0.2 d](/filings/0001193125-26-102079.md) | [0.5](/filings/0001193125-26-209010.md) | [1.3](/filings/0001193125-26-338211.md) | [0.5](/filings/0001193125-25-269422.md) | [0.6 d](/filings/0001193125-26-102079.md) | [0.3](/filings/0001193125-26-209010.md) | [1.3](/filings/0001193125-26-338211.md) |
| Net income | $m | [2.2](/filings/0000950170-24-124031.md) | [11.2 d](/filings/0000950170-25-034843.md) | [1.6](/filings/0000950170-25-065598.md) | [4.5](/filings/0000950170-25-103966.md) | [2.2](/filings/0001193125-25-269422.md) | [1.7 d](/filings/0001193125-26-102079.md) | [1.7](/filings/0001193125-26-209010.md) | [4.8](/filings/0001193125-26-338211.md) | [1.9](/filings/0001193125-25-269422.md) | [1.9 d](/filings/0001193125-26-102079.md) | [1.0](/filings/0001193125-26-209010.md) | [5.1](/filings/0001193125-26-338211.md) |
| Diluted EPS | $ per share | [0.58](/filings/0000950170-24-124031.md) | not reported | [0.39](/filings/0000950170-25-065598.md) | [1.09](/filings/0000950170-25-103966.md) | [0.54](/filings/0001193125-25-269422.md) | not reported | [0.41](/filings/0001193125-26-209010.md) | [1.16](/filings/0001193125-26-338211.md) | [0.46](/filings/0001193125-25-269422.md) | not reported | [0.24](/filings/0001193125-26-209010.md) | [1.22](/filings/0001193125-26-338211.md) |
| Basic EPS | $ per share | [0.60](/filings/0000950170-24-124031.md) | not reported | [0.45](/filings/0000950170-25-065598.md) | [1.21](/filings/0000950170-25-103966.md) | [0.60](/filings/0001193125-25-269422.md) | not reported | [0.44](/filings/0001193125-26-209010.md) | [1.26](/filings/0001193125-26-338211.md) | [0.50](/filings/0001193125-25-269422.md) | not reported | [0.26](/filings/0001193125-26-209010.md) | [1.32](/filings/0001193125-26-338211.md) |

- Revenue: us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [5.6](/filings/0000950170-23-061188.md) | [4.8](/filings/0000950170-25-034843.md) | [2.4](/filings/0000950170-24-055586.md) | [3.8](/filings/0000950170-24-094048.md) | [5.7](/filings/0000950170-24-124031.md) | [6.4](/filings/0001193125-26-102079.md) | [3.4](/filings/0000950170-25-065598.md) | [3.6](/filings/0000950170-25-103966.md) | [5.1](/filings/0001193125-25-269422.md) | [3.6](/filings/0001193125-26-338211.md) | [4.2](/filings/0001193125-26-209010.md) | [5.0](/filings/0001193125-26-338211.md) |
| Current assets | $m | [98.5](/filings/0000950170-23-061188.md) | [92.0](/filings/0000950170-25-034843.md) | [98.4](/filings/0000950170-24-055586.md) | [106](/filings/0000950170-24-094048.md) | [98.8](/filings/0000950170-24-124031.md) | [95.5](/filings/0001193125-26-102079.md) | [96.8](/filings/0000950170-25-065598.md) | [101](/filings/0000950170-25-103966.md) | [98.7](/filings/0001193125-25-269422.md) | [96.2](/filings/0001193125-26-338211.md) | [106](/filings/0001193125-26-209010.md) | [112](/filings/0001193125-26-338211.md) |
| Total assets | $m | [156](/filings/0000950170-23-061188.md) | [149](/filings/0000950170-25-034843.md) | [159](/filings/0000950170-25-065598.md) | [174](/filings/0000950170-25-103966.md) | [165](/filings/0001193125-25-269422.md) | [162](/filings/0001193125-26-102079.md) | [163](/filings/0001193125-26-209010.md) | [171](/filings/0001193125-26-338211.md) | [173](/filings/0001193125-25-269422.md) | [171](/filings/0001193125-26-338211.md) | [195](/filings/0001193125-26-209010.md) | [201](/filings/0001193125-26-338211.md) |
| Current liabilities | $m | [25.4](/filings/0000950170-23-061188.md) | [26.0](/filings/0000950170-25-034843.md) | [21.8](/filings/0000950170-24-055586.md) | [28.0](/filings/0000950170-24-094048.md) | [22.4](/filings/0000950170-24-124031.md) | [22.9](/filings/0001193125-26-102079.md) | [20.1](/filings/0000950170-25-065598.md) | [23.5](/filings/0000950170-25-103966.md) | [22.1](/filings/0001193125-25-269422.md) | [22.9](/filings/0001193125-26-338211.md) | [23.1](/filings/0001193125-26-209010.md) | [34.8](/filings/0001193125-26-338211.md) |
| Total liabilities | $m | [70.4](/filings/0000950170-23-061188.md) | [51.3](/filings/0000950170-25-034843.md) | [60.3](/filings/0000950170-24-055586.md) | [69.6](/filings/0000950170-24-094048.md) | [59.2](/filings/0000950170-24-124031.md) | [55.2](/filings/0001193125-26-102079.md) | [54.8](/filings/0000950170-25-065598.md) | [57.1](/filings/0000950170-25-103966.md) | [57.3](/filings/0001193125-25-269422.md) | [53.4](/filings/0001193125-26-338211.md) | [78.5](/filings/0001193125-26-209010.md) | [79.3](/filings/0001193125-26-338211.md) |
| Long-term debt | $m | [32.9](/filings/0000950170-23-061188.md) | [13.1](/filings/0000950170-25-034843.md) | [23.3](/filings/0000950170-24-055586.md) | [26.4](/filings/0000950170-24-094048.md) | [22.0](/filings/0000950170-24-124031.md) | [17.6](/filings/0001193125-26-102079.md) | [20.4](/filings/0000950170-25-065598.md) | [16.4](/filings/0000950170-25-103966.md) | [18.3](/filings/0001193125-25-269422.md) | [11.9](/filings/0001193125-26-338211.md) | [33.0](/filings/0001193125-26-209010.md) | [22.6](/filings/0001193125-26-338211.md) |
| Shareholders' equity | $m | [85.9](/filings/0000950170-24-124031.md) | [97.9](/filings/0001193125-26-102079.md) | [99.1](/filings/0000950170-25-103966.md) | [104](/filings/0001193125-25-269422.md) | [106](/filings/0001193125-25-269422.md) | [107](/filings/0001193125-26-338211.md) | [108](/filings/0001193125-26-338211.md) | [114](/filings/0001193125-26-338211.md) | [116](/filings/0001193125-25-269422.md) | [118](/filings/0001193125-26-338211.md) | [117](/filings/0001193125-26-338211.md) | [121](/filings/0001193125-26-338211.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [11.1 d](/filings/0000950170-24-124031.md) | [7.2 d](/filings/0000950170-25-034843.md) | [(10.2)](/filings/0000950170-25-065598.md) | [6.9 d](/filings/0000950170-25-103966.md) | [8.9 d](/filings/0001193125-25-269422.md) | [6.4 d](/filings/0001193125-26-102079.md) | [(3.3)](/filings/0001193125-26-209010.md) | [6.3 d](/filings/0001193125-26-338211.md) | [7.1 d](/filings/0001193125-25-269422.md) | [8.2 d](/filings/0001193125-26-102079.md) | [(2.2)](/filings/0001193125-26-209010.md) | [13.1 d](/filings/0001193125-26-338211.md) |
| Capital expenditure | $m | [1.2 d](/filings/0000950170-24-124031.md) | [1.2 d](/filings/0000950170-25-034843.md) | [1.6](/filings/0000950170-25-065598.md) | [2.5 d](/filings/0000950170-25-103966.md) | [1.4 d](/filings/0001193125-25-269422.md) | [1.7 d](/filings/0001193125-26-102079.md) | [1.4](/filings/0001193125-26-209010.md) | [1.6 d](/filings/0001193125-26-338211.md) | [6.8 d](/filings/0001193125-25-269422.md) | [0.9 d](/filings/0001193125-26-102079.md) | [1.9](/filings/0001193125-26-209010.md) | [1.1 d](/filings/0001193125-26-338211.md) |
| Dividends paid | $m | [0.5 d](/filings/0000950170-24-124031.md) | [0.5 d](/filings/0000950170-25-034843.md) | [0.6](/filings/0000950170-25-065598.md) | [0.5 d](/filings/0000950170-25-103966.md) | [0.6 d](/filings/0001193125-25-269422.md) | [0.6 d](/filings/0001193125-26-102079.md) | [0.6](/filings/0001193125-26-209010.md) | [0.6 d](/filings/0001193125-26-338211.md) | [0.6 d](/filings/0001193125-25-269422.md) | [0.6 d](/filings/0001193125-26-102079.md) | [0.6](/filings/0001193125-26-209010.md) | [0.6 d](/filings/0001193125-26-338211.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividends

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | thousands of shares | [3,692](/filings/0000950170-23-061188.md) | [3,541](/filings/0000950170-24-055586.md) | [3,591](/filings/0000950170-24-094048.md) | [3,721](/filings/0000950170-24-124031.md) | [4,213](/filings/0000950170-25-065598.md) | [4,088](/filings/0000950170-25-103966.md) | [4,104](/filings/0001193125-25-269422.md) | [4,065](/filings/0001193125-26-209010.md) | [4,104](/filings/0001193125-26-338211.md) | [4,168](/filings/0001193125-25-269422.md) | [4,156](/filings/0001193125-26-209010.md) | [4,141](/filings/0001193125-26-338211.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 3,833,823 at 2026-08-01, from the cover of the [10-Q filed 2026-08-06](/filings/0001193125-26-338211.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:17 ET. No prices; not investment advice.