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Side-by-side financial comparison of ACME UNITED CORP (ACU) and CENTRAL PACIFIC FINANCIAL CORP (CPF). Click either name above to swap in a different company.

CENTRAL PACIFIC FINANCIAL CORP is the larger business by last-quarter revenue ($72.9M vs $52.3M, roughly 1.4× ACME UNITED CORP). CENTRAL PACIFIC FINANCIAL CORP runs the higher net margin — 28.4% vs 1.9%, a 26.5% gap on every dollar of revenue. On growth, ACME UNITED CORP posted the faster year-over-year revenue change (13.8% vs 6.0%). Over the past eight quarters, CENTRAL PACIFIC FINANCIAL CORP's revenue compounded faster (6.7% 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.

Central Pacific Bank (CPB) is an American regional commercial bank located throughout the state of Hawaii.

ACU vs CPF — Head-to-Head

Bigger by revenue
CPF
CPF
1.4× larger
CPF
$72.9M
$52.3M
ACU
Growing faster (revenue YoY)
ACU
ACU
+7.8% gap
ACU
13.8%
6.0%
CPF
Higher net margin
CPF
CPF
26.5% more per $
CPF
28.4%
1.9%
ACU
Faster 2-yr revenue CAGR
CPF
CPF
Annualised
CPF
6.7%
-2.9%
ACU

Income Statement — Q1 FY2026 vs Q1 FY2026

Metric
ACU
ACU
CPF
CPF
Revenue
$52.3M
$72.9M
Net Profit
$985.0K
$20.7M
Gross Margin
39.7%
Operating Margin
3.3%
Net Margin
1.9%
28.4%
Revenue YoY
13.8%
6.0%
Net Profit YoY
-40.4%
16.7%
EPS (diluted)
$0.24
$0.78

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.

Revenue
ACU
ACU
CPF
CPF
Q1 26
$52.3M
$72.9M
Q4 25
$47.5M
$76.3M
Q3 25
$49.1M
$74.8M
Q2 25
$54.0M
$72.8M
Q1 25
$46.0M
$68.8M
Q4 24
$45.9M
$58.4M
Q3 24
$48.2M
$66.6M
Q2 24
$55.4M
$64.0M
Net Profit
ACU
ACU
CPF
CPF
Q1 26
$985.0K
$20.7M
Q4 25
$1.9M
$22.9M
Q3 25
$1.9M
$18.6M
Q2 25
$4.8M
$18.3M
Q1 25
$1.7M
$17.8M
Q4 24
$1.7M
$11.3M
Q3 24
$2.2M
$13.3M
Q2 24
$4.5M
$15.8M
Gross Margin
ACU
ACU
CPF
CPF
Q1 26
39.7%
Q4 25
38.2%
Q3 25
39.1%
Q2 25
41.0%
Q1 25
39.0%
Q4 24
38.7%
Q3 24
38.5%
Q2 24
40.8%
Operating Margin
ACU
ACU
CPF
CPF
Q1 26
3.3%
Q4 25
6.1%
37.0%
Q3 25
6.1%
31.6%
Q2 25
11.8%
32.8%
Q1 25
5.3%
32.8%
Q4 24
5.0%
23.0%
Q3 24
6.1%
25.6%
Q2 24
11.5%
32.2%
Net Margin
ACU
ACU
CPF
CPF
Q1 26
1.9%
28.4%
Q4 25
3.9%
30.0%
Q3 25
3.9%
24.8%
Q2 25
8.8%
25.1%
Q1 25
3.6%
25.8%
Q4 24
3.7%
19.4%
Q3 24
4.6%
20.0%
Q2 24
8.0%
24.7%
EPS (diluted)
ACU
ACU
CPF
CPF
Q1 26
$0.24
$0.78
Q4 25
$0.46
$0.85
Q3 25
$0.46
$0.69
Q2 25
$1.16
$0.67
Q1 25
$0.41
$0.65
Q4 24
$0.43
$0.42
Q3 24
$0.54
$0.49
Q2 24
$1.09
$0.58

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ACU
ACU
CPF
CPF
Cash + ST InvestmentsLiquidity on hand
$4.2M
Total DebtLower is stronger
$33.0M
$76.5M
Stockholders' EquityBook value
$116.7M
$593.9M
Total Assets
$195.2M
$7.5B
Debt / EquityLower = less leverage
0.28×
0.13×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ACU
ACU
CPF
CPF
Q1 26
$4.2M
Q4 25
$3.6M
Q3 25
$5.1M
Q2 25
$3.6M
Q1 25
$3.4M
Q4 24
$6.4M
Q3 24
$5.7M
Q2 24
$3.8M
Total Debt
ACU
ACU
CPF
CPF
Q1 26
$33.0M
$76.5M
Q4 25
$76.5M
Q3 25
$131.5M
Q2 25
$131.5M
Q1 25
$131.4M
Q4 24
$156.3M
Q3 24
$156.3M
Q2 24
$156.2M
Stockholders' Equity
ACU
ACU
CPF
CPF
Q1 26
$116.7M
$593.9M
Q4 25
$117.6M
$592.6M
Q3 25
$115.8M
$588.1M
Q2 25
$113.7M
$568.9M
Q1 25
$108.3M
$557.4M
Q4 24
$107.0M
$538.4M
Q3 24
$106.3M
$543.7M
Q2 24
$104.0M
$518.6M
Total Assets
ACU
ACU
CPF
CPF
Q1 26
$195.2M
$7.5B
Q4 25
$171.0M
$7.4B
Q3 25
$173.0M
$7.4B
Q2 25
$170.9M
$7.4B
Q1 25
$163.0M
$7.4B
Q4 24
$162.2M
$7.5B
Q3 24
$165.5M
$7.4B
Q2 24
$173.5M
$7.4B
Debt / Equity
ACU
ACU
CPF
CPF
Q1 26
0.28×
0.13×
Q4 25
0.13×
Q3 25
0.22×
Q2 25
0.23×
Q1 25
0.24×
Q4 24
0.29×
Q3 24
0.29×
Q2 24
0.30×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

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