{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-033772","form_type":"8-K","ticker":"ACU","cik":"0000002098","company_name":"ACME UNITED CORP","filed_at":"2023-07-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.185380+00:00","generated_at":"2026-06-13T05:11:56.330891+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Acme United Q2 EPS rises 35% to $0.96, net income $3.4M; gross margin up 480 bps","bullets":["Q2 net sales $53.3M (-6% YoY); net income $3.4M (+26%); diluted EPS $0.96 (+35%).","Gross margin improved 480 bps to 37.5% from 32.7% on productivity gains, lower container costs.","Reduced inventory $9.1M and bank debt less cash $12.3M YoY to $47.5M.","U.S. segment sales -8% (inventory cuts), Europe -6%, Canada +13% (first aid strength).","Six-month diluted EPS $1.25 (+34% YoY); paid $2.0M dividends; generated ~$14.0M free cash flow."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-033772","json":"https://secwatch.observer/filing/0000950170-23-033772.json","markdown":"https://secwatch.observer/filing/0000950170-23-033772.md","text":"https://secwatch.observer/filing/0000950170-23-033772.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2098/000095017023033772/0000950170-23-033772-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2098/000095017023033772/acu-20230721.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T05:11:56.330891+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"757b816a1f9a3780732d0d389974c6eb7c12d1ea","claim":"ACME UNITED CORP reported the quarter ended June 30, 2023 results: revenue $53.3 million, net income $3.4 million, EPS $0.96 per diluted share.","evidence_excerpt":"Acme United Corporation (NYSE American: ACU) today announced that net sales for the quarter ended June 30, 2023 were $53.3 million compared to $56.8 million in the second quarter of 2022, a decrease of 6%. Net sales for the six months ended June 30, 2023 were $99.2 million, compared to $100.1 million in the same period in 2022, a decrease of 1%. Net income was $3.4 million, or $0.96 per diluted share, for the quarter ended June 30, 2023, compared to $2.7 million, or $0.71 per diluted share, for the same period in 2022, an increase of 26% in net income and 35% in diluted earnings per share.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2098/000095017023033772/0000950170-23-033772-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended June 30, 2023"},{"label":"Revenue","value":"$53.3 million"},{"label":"Net income","value":"$3.4 million"},{"label":"EPS","value":"$0.96 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"f279519828075362d939bc552e5e54d249cadde7","claim":"ACME UNITED CORP reported the six months ended June 30, 2023 results: revenue $99.2 million, net income $4.4 million, EPS $1.25 per diluted share.","evidence_excerpt":"Net sales for the six months ended June 30, 2023 were $99.2 million, compared to $100.1 million in the same period in 2022, a decrease of 1%. Net income was $3.4 million, or $0.96 per diluted share, for the quarter ended June 30, 2023, compared to $2.7 million, or $0.71 per diluted share, for the same period in 2022, an increase of 26% in net income and 35% in diluted earnings per share. Net income for the six months ended June 30, 2023 was $4.4 million, or $1.25 per diluted share, compared to $3.6 million, or $0.93 per diluted share, for the same period in 2022, an increase of 24% in net income and 34% in diluted earnings per share.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2098/000095017023033772/0000950170-23-033772-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the six months ended June 30, 2023"},{"label":"Revenue","value":"$99.2 million"},{"label":"Net income","value":"$4.4 million"},{"label":"EPS","value":"$1.25 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}