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Side-by-side financial comparison of ACME UNITED CORP (ACU) and Commerce.com, Inc. (CMRC). Click either name above to swap in a different company.
Commerce.com, Inc. is the larger business by last-quarter revenue ($89.5M vs $52.3M, roughly 1.7× ACME UNITED CORP). ACME UNITED CORP runs the higher net margin — 1.9% vs -9.3%, a 11.2% gap on every dollar of revenue. On growth, ACME UNITED CORP posted the faster year-over-year revenue change (13.8% vs 2.9%). Over the past eight quarters, Commerce.com, Inc.'s revenue compounded faster (5.5% CAGR vs -2.9%).
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.
SPS Commerce, Inc. is a technology and application software company based in the United States that provides cloud-based supply chain management software. The company's headquarters are located in Minneapolis, Minnesota, but it also has a US office in New Jersey, and international locations in Amsterdam, Beijing, Breukelen, Hong Kong, Kyiv, Melbourne, Montpellier, Sydney, and Toronto.
ACU vs CMRC — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $52.3M | $89.5M |
| Net Profit | $985.0K | $-8.4M |
| Gross Margin | 39.7% | 78.3% |
| Operating Margin | 3.3% | -7.4% |
| Net Margin | 1.9% | -9.3% |
| Revenue YoY | 13.8% | 2.9% |
| Net Profit YoY | -40.4% | -250.0% |
| EPS (diluted) | $0.24 | $-0.11 |
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 | $47.5M | $89.5M | ||
| Q3 25 | $49.1M | $86.0M | ||
| Q2 25 | $54.0M | $84.4M | ||
| Q1 25 | $46.0M | $82.4M | ||
| Q4 24 | $45.9M | $87.0M | ||
| Q3 24 | $48.2M | $83.7M | ||
| Q2 24 | $55.4M | $81.8M |
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | $-8.4M | ||
| Q3 25 | $1.9M | $-2.2M | ||
| Q2 25 | $4.8M | $-8.4M | ||
| Q1 25 | $1.7M | $-353.0K | ||
| Q4 24 | $1.7M | $-2.4M | ||
| Q3 24 | $2.2M | $-7.0M | ||
| Q2 24 | $4.5M | $-11.3M |
| Q1 26 | 39.7% | — | ||
| Q4 25 | 38.2% | 78.3% | ||
| Q3 25 | 39.1% | 78.4% | ||
| Q2 25 | 41.0% | 79.0% | ||
| Q1 25 | 39.0% | 79.4% | ||
| Q4 24 | 38.7% | 77.6% | ||
| Q3 24 | 38.5% | 76.3% | ||
| Q2 24 | 40.8% | 75.8% |
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | -7.4% | ||
| Q3 25 | 6.1% | -0.5% | ||
| Q2 25 | 11.8% | -8.0% | ||
| Q1 25 | 5.3% | -2.9% | ||
| Q4 24 | 5.0% | -0.9% | ||
| Q3 24 | 6.1% | -23.0% | ||
| Q2 24 | 11.5% | -16.5% |
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | -9.3% | ||
| Q3 25 | 3.9% | -2.6% | ||
| Q2 25 | 8.8% | -9.9% | ||
| Q1 25 | 3.6% | -0.4% | ||
| Q4 24 | 3.7% | -2.7% | ||
| Q3 24 | 4.6% | -8.4% | ||
| Q2 24 | 8.0% | -13.8% |
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | $-0.11 | ||
| Q3 25 | $0.46 | $-0.03 | ||
| Q2 25 | $1.16 | $-0.10 | ||
| Q1 25 | $0.41 | $0.00 | ||
| Q4 24 | $0.43 | $-0.03 | ||
| Q3 24 | $0.54 | $-0.09 | ||
| Q2 24 | $1.09 | $-0.15 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $4.2M | $141.1M |
| Total DebtLower is stronger | $33.0M | $157.0M |
| Stockholders' EquityBook value | $116.7M | $39.4M |
| Total Assets | $195.2M | $308.8M |
| Debt / EquityLower = less leverage | 0.28× | 3.99× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | $141.1M | ||
| Q3 25 | $5.1M | $142.0M | ||
| Q2 25 | $3.6M | $134.5M | ||
| Q1 25 | $3.4M | $120.7M | ||
| Q4 24 | $6.4M | $178.2M | ||
| Q3 24 | $5.7M | $168.4M | ||
| Q2 24 | $3.8M | $275.8M |
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | $157.0M | ||
| Q3 25 | — | $157.3M | ||
| Q2 25 | — | $157.5M | ||
| Q1 25 | — | $157.8M | ||
| Q4 24 | — | $216.5M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | $340.9M |
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | $39.4M | ||
| Q3 25 | $115.8M | $42.8M | ||
| Q2 25 | $113.7M | $38.8M | ||
| Q1 25 | $108.3M | $38.1M | ||
| Q4 24 | $107.0M | $33.4M | ||
| Q3 24 | $106.3M | $29.0M | ||
| Q2 24 | $104.0M | $26.1M |
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $308.8M | ||
| Q3 25 | $173.0M | $309.5M | ||
| Q2 25 | $170.9M | $302.5M | ||
| Q1 25 | $163.0M | $286.3M | ||
| Q4 24 | $162.2M | $340.3M | ||
| Q3 24 | $165.5M | $335.1M | ||
| Q2 24 | $173.5M | $452.5M |
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | 3.99× | ||
| Q3 25 | — | 3.67× | ||
| Q2 25 | — | 4.06× | ||
| Q1 25 | — | 4.14× | ||
| Q4 24 | — | 6.49× | ||
| Q3 24 | — | — | ||
| Q2 24 | — | 13.06× |
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 | — | $980.0K |
| Free Cash FlowOCF − Capex | — | $-2.2M |
| FCF MarginFCF / Revenue | — | -2.4% |
| Capex IntensityCapex / Revenue | — | 3.5% |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | — | $16.9M |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $980.0K | ||
| Q3 25 | $7.1M | $10.6M | ||
| Q2 25 | $6.3M | $13.6M | ||
| Q1 25 | $-3.3M | $401.0K | ||
| Q4 24 | $6.4M | $12.4M | ||
| Q3 24 | $8.9M | $5.6M | ||
| Q2 24 | $6.9M | $11.7M |
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | $-2.2M | ||
| Q3 25 | $301.0K | $7.6M | ||
| Q2 25 | $4.7M | $11.9M | ||
| Q1 25 | $-4.7M | $-424.0K | ||
| Q4 24 | $4.7M | $11.6M | ||
| Q3 24 | $7.5M | $4.5M | ||
| Q2 24 | $4.4M | $10.7M |
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | -2.4% | ||
| Q3 25 | 0.6% | 8.8% | ||
| Q2 25 | 8.7% | 14.1% | ||
| Q1 25 | -10.2% | -0.5% | ||
| Q4 24 | 10.2% | 13.3% | ||
| Q3 24 | 15.6% | 5.4% | ||
| Q2 24 | 8.0% | 13.0% |
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 3.5% | ||
| Q3 25 | 13.8% | 3.4% | ||
| Q2 25 | 3.0% | 2.0% | ||
| Q1 25 | 2.9% | 1.0% | ||
| Q4 24 | 3.7% | 0.9% | ||
| Q3 24 | 2.8% | 1.3% | ||
| Q2 24 | 4.5% | 1.3% |
| Q1 26 | — | — | ||
| Q4 25 | 4.34× | — | ||
| Q3 25 | 3.72× | — | ||
| Q2 25 | 1.33× | — | ||
| Q1 25 | -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
ACU
Segment breakdown not available.
CMRC
| Subscription And Circulation | $65.2M | 73% |
| Partner And Services | $24.4M | 27% |
