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ACU · 10-Q filed May 6, 2026

ACU earnings analysis

What we found in ACU's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Acme United Corporation reported Q1 2026 net sales of $52.301 million, surpassing the consensus estimate of $48.9 million. However, diluted EPS of $0.24 fell significantly below the expected $0.43, marking a 41% year-over-year decline. Increased costs related to tariffs and employee healthcare were cited as headwinds, while gross profit margins improved slightly to 39.7%.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue Beat Consensus
Actual revenue was $52.301 million, beating the estimate of $48.9 million by approximately 6.4%.
Substantial Year-over-Year Growth
Revenue grew 14% year-over-year from $45.958 million in Q1 2025 to $52.301 million in Q1 2026.
Gross Margin Improvement
Gross margin increased to 39.7%, up from 39.0% in Q1 2025.
Strong Inventory Growth
Inventories grew from $59.852 million at December 31, 2025 to $63.386 million at March 31, 2026.
Increase in Receivables
Accounts receivable rose to $33.511 million, up from $29.098 million at year-end, reflecting stronger sales.
Progressive Reduction in Operating Loss
Operating income decreased to $1.746 million from $2.426 million in the prior year, but was in line with the revenue jump.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Significant EPS Miss
Diluted EPS fell to $0.24, missing estimates by 44% and down from $0.41 a year ago.
Increased Operating Costs
SG&A expenses rose to $19.039 million from $15.491 million due to acquisition-related costs and higher personnel expenses.
Escalating Tariff Impact
Higher costs due to tariffs are expected to adversely affect margins as inventory subject to high 2025 tariffs was sold.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $61 Operating expenses $36 Left as operating profit $3
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.24
Gross margin
39.7%
Operating margin
3.34%
Segment
United States: $43,768,000, Canada: $3,700,000, Europe: $4,833,000
Guidance

What they said about what is next.

Management did not provide specific forward guidance.

How we read the filing overall

The filing reads worse than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · March 11, 2026
Acme United positions itself as a leading supplier of first aid & medical products and cutting/sharpening tools, with first aid & medical growing to approximately 66% of sales. Net sales for 2025 were $196.5 million,…
10-Q · August 6, 2025
Acme United reported Q2 net sales of $53,996,000, down 3% versus $55,425,000 in Q2 2024, while gross margin expanded to 41.0% and operating income was essentially flat at $6,390,000. Diluted EPS was $1.16 (Q2 2025)…
10-Q · May 7, 2025
Acme United's Q1 2025 results showed a slight year-over-year revenue increase of 2% to $45.96 million, though they came in below consensus estimates. While gross margin improved slightly to 39%, diluted EPS dropped to…
10-K · March 6, 2025
Acme United reported 2024 net sales of $194.0 million and is emphasizing growth in its first aid & medical franchise (approximately 61% of sales in 2024) following the May 23, 2024 acquisition of Elite First Aid and…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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