{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-023566","form_type":"8-K","ticker":"ACU","cik":"0000002098","company_name":"ACME UNITED CORP","filed_at":"2024-03-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.490719+00:00","generated_at":"2026-06-05T05:49:11.753541+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Acme United Q4/FY2023: adjusted EPS $2.23 vs $0.82; gross margin 37.7%; debt down $19M","bullets":["Full year 2023 net sales $191.5M (-1% YoY); Q4 net sales $41.9M (-5% YoY, -1% ex-divestiture).","Adjusted net income (ex-divestiture) $8.2M ($2.23/dil share) vs $3.0M ($0.82) in 2022.","Gross margin improved to 37.7% (FY) from 32.8%; debt reduced from $55M to $19M; free cash flow $24M.","Sold Camillus and Cuda hunting/fishing lines for $19.8M, after-tax gain $9.6M.","CEO cites cost savings of $6.5M, market share gains in first aid; expects strong 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-023566","json":"https://secwatch.observer/filing/0000950170-24-023566.json","markdown":"https://secwatch.observer/filing/0000950170-24-023566.md","text":"https://secwatch.observer/filing/0000950170-24-023566.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2098/000095017024023566/0000950170-24-023566-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2098/000095017024023566/acu-20240301.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T05:49:11.753541+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":"ce8453392555a05c6046c648d810150de49eb748","claim":"ACME UNITED CORP reported the three months ended December 31, 2023 results: revenue $41.9 million, net income $11.2 million, or $2.87 per diluted share, EPS $2.87 per diluted share.","evidence_excerpt":"31, 2023 were $191.5 million compared to $194.0 million for the year ended December 31, 2022, a decrease of 1%. Net sales for the three months ended December 31, 2023, were $41.9 million compared to $44.1 million in the same period of 2022, a decrease of 5%. Excluding the impact of the Camillus and Cuda product lines sold on November 1, 2023, sales for the fourth","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2098/000095017024023566/0000950170-24-023566-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended December 31, 2023"},{"label":"Revenue","value":"$41.9 million"},{"label":"Net income","value":"$11.2 million, or $2.87 per diluted share"},{"label":"EPS","value":"$2.87 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"e8d7f11f4031c3555b66fba66cb99188216f247a","claim":"ACME UNITED CORP reported the year ended December 31, 2023 results: revenue $191.5 million, net income $17.8 million, or $4.86 per diluted share, EPS $4.86 per diluted share.","evidence_excerpt":"AND FULL YEAR 2023 EARNINGS SHELTON, CT – March 1, 2024 – Acme United Corporation (NYSE American: ACU) today announced that net sales for the year ended December 31, 2023 were $191.5 million compared to $194.0 million for the year ended December 31, 2022, a decrease of 1%. Net sales for the three months ended December 31, 2023, were $41.9 million compared to $44.1","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2098/000095017024023566/0000950170-24-023566-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the year ended December 31, 2023"},{"label":"Revenue","value":"$191.5 million"},{"label":"Net income","value":"$17.8 million, or $4.86 per diluted share"},{"label":"EPS","value":"$4.86 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"}