{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-084785","form_type":"8-K","ticker":"ACU","cik":"0000002098","company_name":"ACME UNITED CORP","filed_at":"2024-07-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.408319+00:00","generated_at":"2026-05-31T19:18:05.689813+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Acme United Q2 net income up 29% to $4.5M; EPS $1.09 vs $0.96; revenue $55.4M +4%","bullets":["Q2 net sales $55.4M (+4% YoY); excluding divested hunting/fishing lines, organic growth 8%.","Diluted EPS $1.09 vs $0.96; net income $4.5M, up 29% from $3.4M.","Gross margin expanded to 40.8% from 37.5% on manufacturing productivity improvements.","Acquired Elite First Aid on May 23; its 2023 revenue was ~$4.2M, bolstering emergency response line.","Bank debt less cash fell to $33.1M from $47.5M; generated $8.5M free cash flow in trailing 12 months."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-084785","json":"https://secwatch.observer/filing/0000950170-24-084785.json","markdown":"https://secwatch.observer/filing/0000950170-24-084785.md","text":"https://secwatch.observer/filing/0000950170-24-084785.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2098/000095017024084785/0000950170-24-084785-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2098/000095017024084785/acu-20240719.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T19:18:05.689813+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}