{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-085000","form_type":"8-K/A","ticker":"ACU","cik":"0000002098","company_name":"ACME UNITED CORP","filed_at":"2024-07-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.408099+00:00","generated_at":"2026-05-31T18:38:12.736958+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Acme United Q2 net income +29% to $4.5M; acquires Elite First Aid","bullets":["Q2 net sales $55.4M (+4% YoY; +8% excl. divested Camillus/Cuda lines).","Net income $4.5M ($1.09 diluted EPS) vs $3.4M ($0.96) in Q2 2023.","Six-month net income $6.1M ($1.47 EPS) up 37% vs prior year.","Acquired Elite First Aid assets in May 2024 for ~$6.1M; 2023 revenues $4.2M.","Gross margin improved to 40.8% from 37.5%; bank debt fell to $33.1M from $47.5M."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-085000","json":"https://secwatch.observer/filing/0000950170-24-085000.json","markdown":"https://secwatch.observer/filing/0000950170-24-085000.md","text":"https://secwatch.observer/filing/0000950170-24-085000.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2098/000095017024085000/0000950170-24-085000-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2098/000095017024085000/acu-20240719.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T18:38:12.736958+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"}