ACU ACME UNITED CORP

Overview and Growth

Fiscal 2025 results for ACME UNITED CORP combined $196.54M of revenue with net income of $10.18M and an operating cash inflow of $18.23M. At $196.54M, the top line establishes the operating scale supporting the company’s profit and cash-flow profile. Compared with $194.49M in fiscal 2024, revenue recorded a 1.1% year-over-year increase. Diluted earnings per share were $2.49, translating the period’s attributable earnings into the amount reported for each diluted share. Against diluted EPS of $2.45 in fiscal 2024, the current result was 1.6% higher. The revenue-to-assets relationship was 1.15x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

Gross profit was $77.41M, representing the portion of revenue remaining after the reported cost of revenue and before operating expenses. Gross margin was 39.4%, so that share of each revenue unit remained after the cost of revenue reported for the period. The reported operating result was $14.72M, capturing profitability after direct costs and the operating expenses reflected in the statements. Relative to revenue, operating income represented 7.5%, showing how efficiently sales converted into operating profit. After all reported below-operating-line items, the company recorded net income of $10.18M for the fiscal year. Net margin was 5.2%, meaning that this portion of revenue remained as net income after all recognized expenses. The earnings statement records $13.12M of pretax income, the profit base against which the reported tax provision can be assessed. Pretax income represented 6.7% of revenue, placing earnings before tax in the context of the company’s operating scale. The reported income-tax provision was $2.93M, the amount recognized between pretax income and the final net-income result. The income-tax provision equaled 22.4% of pretax income, showing the tax burden absorbed by the year’s earnings.

Liquidity and Capital Structure

The company held $171.00M of assets against $53.39M of liabilities and $117.61M of equity, revealing how the asset base was financed. The near-term balance sheet paired $96.20M of current assets with $22.87M of current liabilities at the reporting date. Current assets covered current liabilities by 4.21x, leaving a positive buffer for near-term obligations. Cash and equivalents totaled $3.60M, identifying the most liquid reported component available within the broader current-asset balance. The cash balance equaled 15.7% of current liabilities, showing how much near-term coverage came from cash alone. Borrowings totaled $11.85M, adding a fixed financing obligation alongside the company’s equity capital. The debt-to-equity relationship was 0.1x, showing how much debt the company carried for each unit of book equity. The debt-to-assets relationship was 6.9%, comparing borrowing with the total asset balance. Relative to total assets, liabilities measured 31.2%, complementing the separate equity-based view of the company’s capital structure. The cash-to-assets relationship was 2.1%, comparing reported cash and equivalents with the full positive asset balance. Total assets were 5.4% higher than fiscal 2024 assets of $162.17M, measuring the company’s own balance-sheet change.

Cash Flow and Earnings Quality

Operating activities produced a cash inflow of $18.23M, giving the cash-flow counterpart to the accrual-based profit measures reported for the year. The operating-cash-flow-to-net-income relationship was 1.79x, comparing cash generated by operations with the bottom-line earnings result. The cash-flow statement records $10.65M of capital expenditures, the investment amount considered after operating cash generation. Capital spending absorbed 58.4% of operating cash flow, quantifying the share of cash from operations directed to investment. Free cash flow came to $7.58M, leaving a positive amount after capital expenditures. The free-cash-flow margin was 3.9%, measuring cash remaining after capital spending against revenue. Free cash flow equaled 4.4% of total assets, relating post-investment cash generation to the company’s resource base.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Oct 21, 2026.