Acme United Corp 2026年季度报告

FORM 10-Q QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACTOF1934 For the quarterly period ended: June 30, 2026 or TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACTOF1934 For the transition period from:toCommission file number: 01-07698 ACME UNITED CORPORATION (Exact Name of Registrant as Specified in Its Charter) 06-0236700 06484Zip Code Registrant's telephone number, including area code:(203) 254-6060Securities registered pursuant to Section 12(b) of the Act: Name of each exchange on which registeredNYSE American Indicate by check mark whether the registrant (l) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file suchreports) and (2) has been subject to such filing requirements for the past 90 days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (sec. 232.405 of this chapter) during the preceding 12 months (or for such shorter periodthat the registrant was required to submit such files). Yes☒No☐ Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See definitions of “large accelerated filer”, “accelerated filer”, “smallerreporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act (Check one). If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐No☒Registrant had 3,833,823 shares of its $2.50 par value Common Stock outstanding as of August 1, 2026. ACME UNITED CORPORATIONINDEX Part I — FINANCIAL INFORMATION:3Item 1:Financial Statements (Unaudited)3Condensed Consolidated Balance Sheets at June 30, 2026 and December 31, 20253Condensed Consolidated Statements of Operations for the three and six months ended June 30, 2026 and 20255Condensed Consolidated Statements of Comprehensive Income for the three and six months ended June 30,2026 and 20256Condensed Consolidated Statements of Changes in Stockholders’ Equity for the three and six months endedJune 30, 2026 and 20257Condensed Consolidated Statements of Cash Flows for the six months ended June 30, 2026 and 20259Notes to Condensed Consolidated Financial Statements10Item 2:Management’s Discussion and Analysis of Financial Condition and Results of Operations18Item 3:Quantitative and Qualitative Disclosures about Market Risk22Item 4:Controls and Procedures22Part II — OTHER INFORMATION:23Item 1:Legal Proceedings23Item 1A:Risk Factors23Item 2:Unregistered Sales of Equity Securities and Use of Proceeds23Item 3:Defaults Upon Senior Securities23Item 4:Mine Safety Disclosures23Item 5:Other Information23Item 6:Exhibits23Signatures24 ACME UNITED CORPORATIONCONDENSED CONSOLIDATED BALANCE SHEETS(all amounts in thousands) See Notes to Unaudited Condensed Consolidated Financial Statements. ACME UNITED CORPORATIONCONDENSED CONSOLIDATED BALANCE SHEETS (continued)(all amounts in thousands, except par value and share amounts) ACME UNITED CORPORATIONCONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS(UNAUDITED)(all amounts in thousands, except per share amounts) ACME UNITED CORPORATIONCONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY(UNAUDITED)(all amounts in thousands, except share amounts) See Notes to Unaudited Condensed Consolidated Financial Statements. ACME UNITED CORPORATIONCONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS(UNAUDITED)(all amounts in thousands) ACME UNITED CORPORATIONNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(UNAUDITED) 1. Basis of Presentation The accompanying condensed consolidated financial statements include all adjustments necessary to present fairly the financialposition, results of operations and cash flows of Acme United Corporation (the “Company”). These adjustments are of a normal,recurring nature. However, the financial statements do not include all the disclosures normally required by accounting principlesgenerally accepted in the United States or those normally made in the Company's Annual Report on Form 10-K. Please refer to theCompany's Annual Report on Form 10-K for the year ended December 31, 2025 for such disclosures. The condensed consolidatedbalance sheet as of December 31, 2025 was derived from the audited consolidated balance sheet as of that date. The results ofoperations for interim periods are not necessarily indicative of the results to be expected for the full year. The information included