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Side-by-side financial comparison of ACACIA RESEARCH CORP (ACTG) and ACME UNITED CORP (ACU). Click either name above to swap in a different company.
ACME UNITED CORP is the larger business by last-quarter revenue ($52.3M vs $50.1M, roughly 1.0× ACACIA RESEARCH CORP). ACACIA RESEARCH CORP runs the higher net margin — 6.8% vs 1.9%, a 4.9% gap on every dollar of revenue. On growth, ACME UNITED CORP posted the faster year-over-year revenue change (13.8% vs 2.6%). Over the past eight quarters, ACACIA RESEARCH CORP's revenue compounded faster (43.6% CAGR vs -2.9%).
Acacia Research Corporation is a publicly traded American company based in New York City. It acquires and operates businesses in industries including the technology, energy, and industrial/manufacturing sectors. Acacia has a strategic relationship with Starboard Value, LP, the company's controlling shareholder. The company has been characterized as a patent troll.
Acme United Corporation is a supplier of cutting, measuring and safety products for the school, home, office, hardware and industrial markets. The company was organized as a partnership in 1867 and incorporated in 1873 under the laws of the State of Connecticut. It is publicly traded on the NYSE American with symbol ACU.
ACTG vs ACU — Head-to-Head
Income Statement — Q4 FY2025 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $50.1M | $52.3M |
| Net Profit | $3.4M | $985.0K |
| Gross Margin | 12.8% | 39.7% |
| Operating Margin | -26.1% | 3.3% |
| Net Margin | 6.8% | 1.9% |
| Revenue YoY | 2.6% | 13.8% |
| Net Profit YoY | 125.5% | -40.4% |
| EPS (diluted) | $0.03 | $0.24 |
Green = leading value per metric. Periods may differ when fiscal calendars don't align.
8-Quarter Revenue & Profit Trend
Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.
| Q1 26 | — | $52.3M | ||
| Q4 25 | $50.1M | $47.5M | ||
| Q3 25 | $59.4M | $49.1M | ||
| Q2 25 | $51.2M | $54.0M | ||
| Q1 25 | $124.4M | $46.0M | ||
| Q4 24 | $48.8M | $45.9M | ||
| Q3 24 | $23.3M | $48.2M | ||
| Q2 24 | $25.8M | $55.4M |
| Q1 26 | — | $985.0K | ||
| Q4 25 | $3.4M | $1.9M | ||
| Q3 25 | $-2.7M | $1.9M | ||
| Q2 25 | $-3.3M | $4.8M | ||
| Q1 25 | $24.3M | $1.7M | ||
| Q4 24 | $-13.4M | $1.7M | ||
| Q3 24 | $-14.0M | $2.2M | ||
| Q2 24 | $-8.4M | $4.5M |
| Q1 26 | — | 39.7% | ||
| Q4 25 | 12.8% | 38.2% | ||
| Q3 25 | 21.2% | 39.1% | ||
| Q2 25 | 12.8% | 41.0% | ||
| Q1 25 | 47.4% | 39.0% | ||
| Q4 24 | 17.6% | 38.7% | ||
| Q3 24 | 10.1% | 38.5% | ||
| Q2 24 | 26.2% | 40.8% |
| Q1 26 | — | 3.3% | ||
| Q4 25 | -26.1% | 6.1% | ||
| Q3 25 | -10.8% | 6.1% | ||
| Q2 25 | -24.2% | 11.8% | ||
| Q1 25 | 30.8% | 5.3% | ||
| Q4 24 | -32.4% | 5.0% | ||
| Q3 24 | -44.1% | 6.1% | ||
| Q2 24 | -18.4% | 11.5% |
| Q1 26 | — | 1.9% | ||
| Q4 25 | 6.8% | 3.9% | ||
| Q3 25 | -4.6% | 3.9% | ||
| Q2 25 | -6.4% | 8.8% | ||
| Q1 25 | 19.5% | 3.6% | ||
| Q4 24 | -27.5% | 3.7% | ||
| Q3 24 | -60.0% | 4.6% | ||
| Q2 24 | -32.7% | 8.0% |
| Q1 26 | — | $0.24 | ||
| Q4 25 | $0.03 | $0.46 | ||
| Q3 25 | $-0.03 | $0.46 | ||
| Q2 25 | $-0.03 | $1.16 | ||
| Q1 25 | $0.25 | $0.41 | ||
| Q4 24 | $-0.14 | $0.43 | ||
| Q3 24 | $-0.14 | $0.54 | ||
| Q2 24 | $-0.08 | $1.09 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $306.7M | $4.2M |
| Total DebtLower is stronger | $91.9M | $33.0M |
| Stockholders' EquityBook value | $543.5M | $116.7M |
| Total Assets | $771.0M | $195.2M |
| Debt / EquityLower = less leverage | 0.17× | 0.28× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $4.2M | ||
| Q4 25 | $306.7M | $3.6M | ||
| Q3 25 | $301.8M | $5.1M | ||
| Q2 25 | $316.7M | $3.6M | ||
| Q1 25 | $272.0M | $3.4M | ||
| Q4 24 | $273.9M | $6.4M | ||
| Q3 24 | $410.9M | $5.7M | ||
| Q2 24 | $441.9M | $3.8M |
| Q1 26 | — | $33.0M | ||
| Q4 25 | $91.9M | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
| Q1 26 | — | $116.7M | ||
| Q4 25 | $543.5M | $117.6M | ||
| Q3 25 | $537.6M | $115.8M | ||
| Q2 25 | $538.6M | $113.7M | ||
| Q1 25 | $540.2M | $108.3M | ||
| Q4 24 | $514.8M | $107.0M | ||
| Q3 24 | $540.2M | $106.3M | ||
| Q2 24 | $560.7M | $104.0M |
| Q1 26 | — | $195.2M | ||
| Q4 25 | $771.0M | $171.0M | ||
| Q3 25 | $768.9M | $173.0M | ||
| Q2 25 | $775.5M | $170.9M | ||
| Q1 25 | $801.6M | $163.0M | ||
| Q4 24 | $756.4M | $162.2M | ||
| Q3 24 | $707.6M | $165.5M | ||
| Q2 24 | $753.6M | $173.5M |
| Q1 26 | — | 0.28× | ||
| Q4 25 | 0.17× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
Cash Flow & Capital Efficiency
How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.
| Metric | | |
|---|---|---|
| Operating Cash FlowLast quarter | $75.2M | — |
| Free Cash FlowOCF − Capex | — | — |
| FCF MarginFCF / Revenue | — | — |
| Capex IntensityCapex / Revenue | — | — |
| Cash ConversionOCF / Net Profit | 22.01× | — |
| TTM Free Cash FlowTrailing 4 quarters | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $75.2M | $8.2M | ||
| Q3 25 | $9.5M | $7.1M | ||
| Q2 25 | $50.1M | $6.3M | ||
| Q1 25 | $2.4M | $-3.3M | ||
| Q4 24 | $50.1M | $6.4M | ||
| Q3 24 | $-593.0K | $8.9M | ||
| Q2 24 | $16.1M | $6.9M |
| Q1 26 | — | — | ||
| Q4 25 | — | $7.3M | ||
| Q3 25 | — | $301.0K | ||
| Q2 25 | — | $4.7M | ||
| Q1 25 | $335.0K | $-4.7M | ||
| Q4 24 | $-98.5M | $4.7M | ||
| Q3 24 | $-2.8M | $7.5M | ||
| Q2 24 | $-126.7M | $4.4M |
| Q1 26 | — | — | ||
| Q4 25 | — | 15.3% | ||
| Q3 25 | — | 0.6% | ||
| Q2 25 | — | 8.7% | ||
| Q1 25 | 0.3% | -10.2% | ||
| Q4 24 | -201.8% | 10.2% | ||
| Q3 24 | -12.1% | 15.6% | ||
| Q2 24 | -490.5% | 8.0% |
| Q1 26 | — | — | ||
| Q4 25 | — | 1.9% | ||
| Q3 25 | — | 13.8% | ||
| Q2 25 | — | 3.0% | ||
| Q1 25 | 1.7% | 2.9% | ||
| Q4 24 | 304.4% | 3.7% | ||
| Q3 24 | 9.6% | 2.8% | ||
| Q2 24 | 553.0% | 4.5% |
| Q1 26 | — | — | ||
| Q4 25 | 22.01× | 4.34× | ||
| Q3 25 | — | 3.72× | ||
| Q2 25 | — | 1.33× | ||
| Q1 25 | 0.10× | -2.02× | ||
| Q4 24 | — | 3.73× | ||
| Q3 24 | — | 3.99× | ||
| Q2 24 | — | 1.55× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ACTG
| Energy Operations | $16.0M | 32% |
| Transportation Safety | $10.4M | 21% |
| Office Storage And Display Solutions | $8.4M | 17% |
| Printers Consumables And Parts | $6.5M | 13% |
| Natural Gas Reserves | $5.1M | 10% |
| Natural Gas Liquids Reserves | $3.3M | 7% |
ACU
Segment breakdown not available.
