{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-054531","form_type":"8-K","ticker":"ACU","cik":"0000002098","company_name":"ACME UNITED CORP","filed_at":"2023-10-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.570776+00:00","generated_at":"2026-06-09T17:27:24.103167+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 Q3 record EPS $0.58 vs $0.02 YoY; sales up 1% to $50.4M","bullets":["Net income $2.2M ($0.58 diluted EPS) vs $64K ($0.02) in Q3 2022; nine-month EPS $1.83, up 91%.","Gross margin improved to 38.7% from 32.0% on productivity gains and lower inbound freight.","Bank debt reduced 41% to $38M; generated $27M free cash flow and cut inventory $12M in 12 months.","Acquired Hawktree Solutions (exclusive Canadian Red Cross license for first aid/safety products), accretive expected Q4 2023.","New product placements for 2024 at major drug/hardware chains; annual productivity savings of $5M."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-054531","json":"https://secwatch.observer/filing/0000950170-23-054531.json","markdown":"https://secwatch.observer/filing/0000950170-23-054531.md","text":"https://secwatch.observer/filing/0000950170-23-054531.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2098/000095017023054531/0000950170-23-054531-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2098/000095017023054531/acu-20231023.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T17:27:24.103167+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":"481ae127d8c825346dbca464ecc52f3f2645e9d9","claim":"ACME UNITED CORP reported the three months ended September 30, 2023 results: revenue $50.4 million, net income $2.2 million, EPS $0.58 per diluted share.","evidence_excerpt":"PER DILUTED SHARE SHELTON, CT – October 23, 2023 – Acme United Corporation (NYSE American: ACU) today announced that net sales for the three months ended September 30, 2023 were $50.4 million compared to $49.7 million in the same period of 2022, an increase of 1%. Net sales for the nine months ended September 30, 2023 were $149.6 million compared to $149.8 million in","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2098/000095017023054531/0000950170-23-054531-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended September 30, 2023"},{"label":"Revenue","value":"$50.4 million"},{"label":"Net income","value":"$2.2 million"},{"label":"EPS","value":"$0.58 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"}