{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-172010","form_type":"8-K","ticker":"ACU","cik":"0000002098","company_name":"ACME UNITED CORP","filed_at":"2026-04-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.493520+00:00","generated_at":"2026-05-15T04:40:55.787396+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Acme United Q1 sales up 14% to $52.3M; net income down 40% to $1.0M on tariff costs","bullets":["Net income $1.0M ($0.24 diluted EPS) vs $1.7M ($0.41) YoY, down 40% and 41% respectively.","Gross margin improved to 39.7% from 39.0%; tariff-related costs and Med-Nap quality protocols pressured earnings.","My Medic acquisition (closed Jan 2026) added sales but minimal Q1 profit; expects majority of its profitability in Q4.","Company added ~$10M of incremental inventory orders for H2 2026 due to Iran conflict supply concerns.","Bank debt less cash rose to $38.6M from $27.2M; spent $14.6M on My Medic and $1.6M on German cutting line."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-172010","json":"https://secwatch.observer/filing/0001193125-26-172010.json","markdown":"https://secwatch.observer/filing/0001193125-26-172010.md","text":"https://secwatch.observer/filing/0001193125-26-172010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2098/000119312526172010/0001193125-26-172010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2098/000119312526172010/acu-20260423.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:40:55.787396+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":"6001b1e9358ad8a6f752e6bf92921af143c8076b","claim":"ACME UNITED CORP reported the quarter ended March 31, 2026 results: revenue $52.3 million, net income $1.0 million, EPS $0.24 per diluted share.","evidence_excerpt":"2026 FINANCIAL RESULTS SHELTON, CT – April 23, 2026 – Acme United Corporation (NYSE American: ACU) today announced that net sales for the quarter ended March 31, 2026 were $52.3 million compared to $46.0 million for the quarter ended March 31, 2025, an increase of 14%. Excluding incremental sales resulting from the acquisition of the assets of My Medic on","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2098/000119312526172010/0001193125-26-172010-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2026"},{"label":"Revenue","value":"$52.3 million"},{"label":"Net income","value":"$1.0 million"},{"label":"EPS","value":"$0.24 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"}