{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-045741","form_type":"8-K","ticker":"ACU","cik":"0000002098","company_name":"ACME UNITED CORP","filed_at":"2024-04-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.460856+00:00","generated_at":"2026-06-03T17:05:00.061909+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 Q1 diluted EPS up 39% to $0.39; gross margin expands to 38.7%","bullets":["Net sales $45.0M, down 2% YoY; ex-divested lines up 1%. Net income $1.6M, up 65%.","Diluted EPS $0.39 vs $0.28, a 39% increase. Gross margin 38.7% vs 35.5%.","Bank debt less cash dropped to $31.5M from $48.4M a year ago; generated $5.4M free cash flow in past 12 months.","U.S. segment sales down 2%, Europe up 5% in USD, Canada down 7%.","Management cites productivity improvements and reduced inbound shipping costs; new initiatives in first aid, cutting tools, spill clean-up."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-045741","json":"https://secwatch.observer/filing/0000950170-24-045741.json","markdown":"https://secwatch.observer/filing/0000950170-24-045741.md","text":"https://secwatch.observer/filing/0000950170-24-045741.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2098/000095017024045741/0000950170-24-045741-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2098/000095017024045741/acu-20240419.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T17:05:00.061909+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":"96bfe875bbcdd550a57fb47aedb7d4a0d98b2e89","claim":"ACME UNITED CORP reported the quarter ended March 31, 2024 results: revenue $45.0 million, net income $1.6 million, or $0.39 per diluted share, EPS $0.39 per diluted share.","evidence_excerpt":"FOR FIRST QUARTER OF 2024 SHELTON, CT – April 19, 2024 – Acme United Corporation (NYSE American: ACU) today announced that net sales for the quarter ended March 31, 2024 were $45.0 million compared to $45.8 million for the quarter ended March 31, 2023, a decrease of 2%. Excluding the impact of the Camillus and Cuda hunting and fishing product lines sold on November","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2098/000095017024045741/0000950170-24-045741-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2024"},{"label":"Revenue","value":"$45.0 million"},{"label":"Net income","value":"$1.6 million, or $0.39 per diluted share"},{"label":"EPS","value":"$0.39 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"}