---
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"
generated_at: "2026-05-31T18:38:12.736958+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Acme United Q2 net income +29% to $4.5M; acquires Elite First Aid

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-085000
- JSON: https://secwatch.observer/filing/0000950170-24-085000.json
- Plain text: https://secwatch.observer/filing/0000950170-24-085000.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.