{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-244419","form_type":"8-K","ticker":"ACU","cik":"0000002098","company_name":"ACME UNITED CORP","filed_at":"2025-10-21T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.608413+00:00","generated_at":"2026-05-17T03:07:13.320776+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Acme United Q3 net sales up 2% to $49.1M; EPS falls 15% to $0.46 on higher tax rate","bullets":["Net sales $49.1M (+2% YoY); net income $1.9M vs $2.2M (-14%); diluted EPS $0.46 vs $0.54 (-15%).","Net income decline driven by higher effective tax rate (22% vs 8% in Q3 2024); operating income up 3%.","First aid sales up 9% on strong online and refill sales; Westcott cutting tools hurt by tariff-led order cancellations.","U.S. segment sales +1%; Europe +13% (USD) on ecommerce school/office; Canada +5% (USD) on first-aid strength.","Bank debt net of cash reduced to $23.1M from $26.7M; generated $11.1M free cash flow; purchased $6M Tennessee facility."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-244419","json":"https://secwatch.observer/filing/0001193125-25-244419.json","markdown":"https://secwatch.observer/filing/0001193125-25-244419.md","text":"https://secwatch.observer/filing/0001193125-25-244419.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2098/000119312525244419/0001193125-25-244419-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2098/000119312525244419/acu-20251021.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:07:13.320776+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"}