{"schema_version":"secwatch.filing_event.v1","accession":"0001564590-21-037638","form_type":"8-K","ticker":"ACU","cik":"0000002098","company_name":"ACME UNITED CORP","filed_at":"2021-07-22T23:59:59+00:00","discovered_at":"2026-05-14T18:04:20.218177+00:00","generated_at":"2026-06-30T03:25:37.056998+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Acme United Q2 net income up 16% to $3.7M; EPS $0.94, +2% YoY","bullets":["Net sales Q2 2021 $44.8M, up 2% YoY; Europe +26%, Canada +68% in USD; U.S. down 4% due to warehouse system installation.","Net income excl. PPP forgiveness $3.72M ($0.94 EPS) vs $3.20M ($0.92) YoY, +16%.","PPP loan of $3.5M fully forgiven; including forgiveness, Net income $7.2M ($1.82 EPS).","Gross margin 36% Q2 vs 36.5% prior year; six-month 36% vs 37%.","Bank debt $39.4M; paid $9.3M for Med-Nap acquisition; $1.7M dividends; $3.6M free cash flow."],"urls":{"canonical":"https://secwatch.observer/filing/0001564590-21-037638","json":"https://secwatch.observer/filing/0001564590-21-037638.json","markdown":"https://secwatch.observer/filing/0001564590-21-037638.md","text":"https://secwatch.observer/filing/0001564590-21-037638.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2098/000156459021037638/0001564590-21-037638-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2098/000156459021037638/acu-8k_20210722.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-30T03:25:37.056998+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"}