Acme United Corporation (ACU) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 105.61K | 96.19K | 98.71M | 101.34M | 96.84M | 95.46M | 98.77M | 106.15M | 98.4M | 92.02M | 98.53M | 103.47M | 99.18M | 105.6M | 115.32M | 117.44M | 104.44M | 95.25M | 92.65M | 90.44M |
| Cash & Short-Term Investments | 4.2K | 3.6K | 5.15M | 3.64M | 3.45M | 6.4M | 5.7M | 3.79M | 2.44M | 4.8M | 5.57M | 3.4M | 2.76M | 6.1M | 4.22M | 1.76M | 5.31M | 4.84M | 5.31M | 3.24M |
| Cash Only | 4.2K | 3.6K | 5.15M | 3.64M | 3.45M | 6.4M | 5.7M | 3.79M | 2.44M | 4.8M | 5.57M | 3.4M | 2.76M | 6.1M | 4.22M | 1.76M | 5.31M | 4.84M | 5.31M | 3.24M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 33.51K | 29.1K | 30.03M | 36.17M | 30.81M | 28.24M | 31.35M | 40.07M | 32.97M | 26.23M | 33.85M | 39.8M | 32.97M | 32.6M | 40.15M | 46.99M | 34.6M | 34.22M | 36.09M | 36.27M |
| Days Sales Outstanding | 53.87 | 29.1 | 62.07 | 56.45 | 57.82 | 59.66 | 68.21 | 59.96 | 59.92 | 65.9 | 67.24 | 62.08 | 64.38 | 75.86 | 80.58 | 65.39 | 71.47 | 70.63 | 69.45 | 68.85 |
| Inventory | 63.39K | 59.85K | 60.16M | 57.31M | 57.27M | 56.25M | 55.99M | 56.62M | 56.89M | 55.47M | 54.58M | 55.94M | 58.49M | 63.33M | 66.21M | 65.04M | 60.72M | 53.55M | 48.8M | 48.69M |
| Days Inventory Outstanding | 175.96 | 94.3 | 180.92 | 163.71 | 182.19 | 183.24 | 174.99 | 157.47 | 185.5 | 198.22 | 164.63 | 156.29 | 185.46 | 198.43 | 178.52 | 149.69 | 181.28 | 158.32 | 145.04 | 155.53 |
| Other Current Assets | 4.52K | 3.65K | 3.36M | 4.22M | 0 | 0 | 0 | 0 | 750K | 750K | 750K | 0 | 750K | 750K | 750K | 0 | 0 | 0 | 0 | 0 |
| Total Non-Current Assets | 89.63K | 74.8K | 74.34M | 69.53M | 66.19M | 66.71M | 66.7M | 67.39M | 60.98M | 57.22M | 57.74M | 58.36M | 58.28M | 58.78M | 59.17M | 60.38M | 48.64M | 49.19M | 48.78M | 48.7M |
| Property, Plant & Equipment | 45.7K | 45.42K | 45.95M | 40.51M | 36.6M | 36.48M | 35.7M | 35.74M | 34.39M | 30.03M | 30.01M | 29.64M | 29.07M | 29.05M | 28.93M | 29.06M | 26.95M | 27.16M | 26.37M | 25.89M |
| Fixed Asset Turnover | 1.15x | 2.07x | 1.13x | 1.40x | 1.26x | 1.27x | 1.35x | 1.58x | 1.40x | 1.40x | 1.69x | 1.82x | 1.58x | 1.52x | 1.72x | 2.03x | 1.60x | 1.71x | 1.83x | 1.77x |
| Goodwill | 9.91K | 9.91K | 9.91M | 9.91M | 9.91M | 9.91M | 8.19M | 8.19M | 8.19M | 8.19M | 8.19M | 8.19M | 8.19M | 8.19M | 8.19M | 8.19M | 4.8M | 4.8M | 4.8M | 4.8M |
| Intangible Assets | 34.02K | 19.47K | 18.48M | 19.11M | 19.69M | 20.32M | 22.81M | 23.46M | 18.4M | 19M | 19.55M | 19.78M | 20.27M | 20.79M | 21.3M | 21.62M | 16.89M | 17.23M | 17.61M | 18.02M |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 750K | 750K | 750K | 750K | 1.5M | 0 | 0 | 0 | 0 |
| Total Assets | 195.24K | 171K | 173.04M | 170.87M | 163.04M | 162.17M | 165.47M | 173.54M | 159.38M | 149.24M | 156.27M | 161.83M | 157.47M | 164.38M | 174.48M | 177.81M | 153.08M | 144.44M | 141.43M | 139.14M |
| Asset Turnover | 0.29x | 0.55x | 0.29x | 0.32x | 0.28x | 0.28x | 0.28x | 0.33x | 0.29x | 0.27x | 0.32x | 0.33x | 0.28x | 0.26x | 0.28x | 0.34x | 0.29x | 0.32x | 0.34x | 0.33x |
| Asset Growth % | -99.88% | -99.89% | 4.57% | -1.54% | 2.3% | 8.66% | 5.89% | 7.24% | 1.21% | -9.21% | -10.44% | -8.99% | 2.87% | 13.8% | 23.37% | 27.8% | 13.13% | 11.22% | 14.97% | 12.63% |
| Total Current Liabilities | 23.11K | 22.87M | 22.09M | 23.47M | 20.07M | 22.87M | 22.39M | 27.99M | 21.84M | 26.01M | 25.43M | 25.27M | 24.03M | 22.13M | 24.44M | 33.02M | 21.38M | 20.28M | 19.12M | 19.48M |
| Accounts Payable | 7.65K | 8.07K | 6.49M | 10.18M | 7.43M | 9M | 7.01M | 10.32M | 7.91M | 12.1M | 9.98M | 10.72M | 10.6M | 10.51M | 11.77M | 21.42M | 10.94M | 8.98M | 6.7M | 8.02M |
| Days Payables Outstanding | 22.45 | 10.17 | 25.67 | 25.17 | 26.38 | 26.14 | 26.93 | 25.28 | 33.03 | 39.77 | 30.83 | 29.12 | 32.14 | 34.14 | 45.15 | 38.52 | 31.6 | 24.24 | 21.89 | 25.64 |
| Short-Term Debt | 1.37K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 14.08K | 21.42M | 14.17M | 11.77M | 11.1M | 436.95K | 13.84M | 16.09M | 12.35M | 419.31K | 14.29M | 13.42M | 405K | 404.59K | 1.85M | 992K | 1.68M | 1.97M | 2.18M | 1.36M |
| Current Ratio | 4.57x | 0.00x | 4.47x | 4.32x | 4.83x | 4.17x | 4.41x | 3.79x | 4.51x | 3.54x | 3.87x | 4.09x | 4.13x | 4.77x | 4.72x | 3.56x | 4.89x | 4.70x | 4.85x | 4.64x |
| Quick Ratio | 1.83x | 0.00x | 1.75x | 1.88x | 1.97x | 1.71x | 1.91x | 1.77x | 1.90x | 1.41x | 1.73x | 1.88x | 1.69x | 1.91x | 2.01x | 1.59x | 2.05x | 2.06x | 2.29x | 2.14x |
| Cash Conversion Cycle | 207.39 | 113.23 | 217.32 | 194.99 | 213.63 | 216.75 | 216.28 | 192.14 | 212.38 | 224.35 | 201.04 | 189.25 | 217.69 | 240.15 | 213.96 | 176.56 | 221.16 | 204.7 | 192.6 | 198.73 |
| Total Non-Current Liabilities | 55.41K | 34.12M | 35.19M | 33.67M | 34.69M | 32.32M | 36.76M | 41.59M | 38.45M | 25.33M | 44.93M | 52.91M | 53.32M | 63.22M | 71.06M | 64.97M | 53.93M | 47.08M | 45.76M | 45.2M |
| Long-Term Debt | 38.21K | 21.29M | 27.81M | 26.01M | 30.2M | 27.47M | 31.99M | 36.49M | 33.47M | 23.39M | 43.33M | 50.46M | 50.73M | 60.61M | 67.93M | 61.16M | 51.14M | 44.12M | 43.16M | 42.33M |
| Capital Lease Obligations | 5.18M | 5.53M | 5.9M | 6.18M | 3.01M | 3.37M | 3.36M | 3.68M | 4.06M | 1.03M | 1.28M | 1.41M | 1.63M | 1.68M | 1.95M | 1.94M | 2.19M | 2.36M | 2.48M | 2.76M |
| Deferred Tax Liabilities | 0 | 7.29M | 1.47M | 1.47M | 1.47M | 1.46M | 899K | 899K | 899K | 899.34K | 305K | 305K | 305K | 305.29K | 0 | 0 | 0 | 599.28K | 0 | 0 |
| Other Non-Current Liabilities | 17.2K | 13.97K | 15K | 16K | 15K | 13.36K | 518K | 516K | 16K | 16.27K | 23K | 729K | 654K | 622.44K | 1.18M | 1.87M | 600K | 0 | 111K | 110K |
| Total Liabilities | 78.52K | 56.99M | 57.28M | 57.15M | 54.76M | 55.19M | 59.16M | 69.58M | 60.29M | 51.34M | 70.36M | 78.17M | 77.35M | 85.35M | 95.5M | 97.99M | 75.3M | 67.36M | 64.88M | 64.69M |
| Total Debt | 39.58K | 28.72M | 35.14M | 33.72M | 34.74M | 32.4M | 36.9M | 41.77M | 39.11M | 25.51M | 45.77M | 52.99M | 53.58M | 63.42M | 71.03M | 64.18M | 54.44M | 47.48M | 46.59M | 46.01M |
| Net Debt | 35.38K | 28.71M | 29.99M | 30.07M | 31.3M | 26.01M | 31.19M | 37.97M | 36.67M | 20.72M | 40.2M | 49.59M | 50.81M | 57.32M | 66.81M | 62.42M | 49.13M | 42.64M | 41.29M | 42.77M |
| Debt / Equity | 0.34x | 0.24x | 0.30x | 0.30x | 0.32x | 0.30x | 0.35x | 0.40x | 0.39x | 0.26x | 0.53x | 0.63x | 0.67x | 0.80x | 0.90x | 0.80x | 0.70x | 0.62x | 0.61x | 0.62x |
| Debt / EBITDA | 0.02x | 5.61x | 7.62x | 4.26x | 8.85x | 8.35x | 8.29x | 5.32x | 9.72x | 7.44x | 9.27x | 8.20x | 15.70x | 50.82x | 32.67x | 12.75x | 22.71x | 10.52x | 11.39x | 9.69x |
| Net Debt / EBITDA | 0.02x | 5.61x | 6.50x | 3.80x | 7.97x | 6.70x | 7.01x | 4.84x | 9.12x | 6.04x | 8.14x | 7.67x | 14.89x | 45.93x | 30.73x | 12.40x | 20.50x | 9.45x | 10.10x | 9.01x |
| Interest Coverage | 3.60x | 9.12x | 6667.41x | 15.16x | 5.97x | 5.04x | 5.24x | 11.15x | 5.54x | 29.28x | 4.45x | 6.16x | 2.42x | 0.10x | 1.04x | 8.96x | 4.46x | 12.83x | 12.59x | 32.00x |
| Total Equity | 116.73K | 117.61M | 115.76M | 113.72M | 108.28M | 106.98M | 106.32M | 103.96M | 99.09M | 97.9M | 85.91M | 83.65M | 80.12M | 79.03M | 78.98M | 79.82M | 77.77M | 77.08M | 76.55M | 74.45M |
| Equity Growth % | -99.89% | 9.94% | 8.89% | 9.39% | 9.27% | 9.28% | 23.76% | 24.27% | 23.69% | 23.88% | 8.77% | 4.8% | 3.01% | 2.53% | 3.18% | 7.21% | 20.34% | 22.91% | 26.33% | 26.17% |
| Book Value per Share | 0.03 | 28.85 | 27.77 | 27.94 | 26.64 | 25.75 | 25.91 | 25.43 | 23.52 | 25.04 | 23.09 | 23.29 | 22.63 | 22.34 | 21.39 | 20.78 | 20.21 | 19.69 | 18.86 | 18.78 |
| Total Shareholders' Equity | 116.73K | 117.61M | 115.76M | 113.72M | 108.28M | 106.98M | 106.32M | 103.96M | 99.09M | 97.9M | 85.91M | 83.65M | 80.12M | 79.03M | 78.98M | 79.82M | 77.77M | 77.08M | 76.55M | 74.45M |
| Common Stock | 0 | 13.38M | 13.38M | 13.36M | 13.25M | 13.25M | 13.21M | 13.09M | 13.01M | 12.97M | 12.82M | 12.77M | 12.72M | 12.7M | 12.69M | 12.66M | 12.65M | 12.65M | 12.65M | 12.58M |
| Retained Earnings | 0 | 102.29M | 101.03M | 99.73M | 95.59M | 94.5M | 93.35M | 91.69M | 87.79M | 86.72M | 76.06M | 74.41M | 71.46M | 70.97M | 72.06M | 72.49M | 70.25M | 69.87M | 68M | 66.42M |
| Treasury Stock | 0 | -16M | -16M | -16M | -16M | -16M | -16M | -16M | -16M | -16M | -16M | -16M | -16M | -16M | -16M | -16M | -16M | -16M | -14.52M | -14.52M |
| Accumulated OCI | 0 | -1.57M | -1.79M | -1.71M | -2.49M | -2.75M | -1.73M | -2.13M | -2.03M | -1.71M | -2.17M | -1.86M | -1.98M | -2.09M | -2.83M | -1.93M | -1.35M | -1.38M | -1.16M | -846K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |