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Side-by-side financial comparison of ACME UNITED CORP (ACU) and FIRST COMMUNITY BANKSHARES INC (FCBC). Click either name above to swap in a different company.

ACME UNITED CORP is the larger business by last-quarter revenue ($52.3M vs $43.8M, roughly 1.2× FIRST COMMUNITY BANKSHARES INC). FIRST COMMUNITY BANKSHARES INC runs the higher net margin — 28.5% vs 1.9%, a 26.6% gap on every dollar of revenue. On growth, ACME UNITED CORP posted the faster year-over-year revenue change (13.8% vs 5.1%). Over the past eight quarters, FIRST COMMUNITY BANKSHARES INC's revenue compounded faster (3.5% 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.

First Community Bankshares, Inc. is a $2.43 billion bank holding company and the parent company of First Community Bank of Bluefield, Virginia, in the United States. As of 2012 First Community Bank had 45 locations in Virginia, West Virginia, and North Carolina, and two locations operating as Peoples Community Bank in Tennessee. As of April 21, 2023, First Community had $3.6 billion in assets.

ACU vs FCBC — Head-to-Head

Bigger by revenue
ACU
ACU
1.2× larger
ACU
$52.3M
$43.8M
FCBC
Growing faster (revenue YoY)
ACU
ACU
+8.7% gap
ACU
13.8%
5.1%
FCBC
Higher net margin
FCBC
FCBC
26.6% more per $
FCBC
28.5%
1.9%
ACU
Faster 2-yr revenue CAGR
FCBC
FCBC
Annualised
FCBC
3.5%
-2.9%
ACU

Income Statement — Q1 FY2026 vs Q4 FY2025

Metric
ACU
ACU
FCBC
FCBC
Revenue
$52.3M
$43.8M
Net Profit
$985.0K
$12.5M
Gross Margin
39.7%
Operating Margin
3.3%
36.8%
Net Margin
1.9%
28.5%
Revenue YoY
13.8%
5.1%
Net Profit YoY
-40.4%
-4.4%
EPS (diluted)
$0.24
$0.67

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
FCBC
FCBC
Q1 26
$52.3M
Q4 25
$47.5M
$43.8M
Q3 25
$49.1M
$42.2M
Q2 25
$54.0M
$41.0M
Q1 25
$46.0M
$40.5M
Q4 24
$45.9M
$41.7M
Q3 24
$48.2M
$42.0M
Q2 24
$55.4M
$41.3M
Net Profit
ACU
ACU
FCBC
FCBC
Q1 26
$985.0K
Q4 25
$1.9M
$12.5M
Q3 25
$1.9M
$12.3M
Q2 25
$4.8M
$12.2M
Q1 25
$1.7M
$11.8M
Q4 24
$1.7M
$13.0M
Q3 24
$2.2M
$13.0M
Q2 24
$4.5M
$12.7M
Gross Margin
ACU
ACU
FCBC
FCBC
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
FCBC
FCBC
Q1 26
3.3%
Q4 25
6.1%
36.8%
Q3 25
6.1%
37.7%
Q2 25
11.8%
38.6%
Q1 25
5.3%
37.7%
Q4 24
5.0%
39.6%
Q3 24
6.1%
39.3%
Q2 24
11.5%
39.3%
Net Margin
ACU
ACU
FCBC
FCBC
Q1 26
1.9%
Q4 25
3.9%
28.5%
Q3 25
3.9%
29.1%
Q2 25
8.8%
29.9%
Q1 25
3.6%
29.2%
Q4 24
3.7%
31.3%
Q3 24
4.6%
31.0%
Q2 24
8.0%
30.8%
EPS (diluted)
ACU
ACU
FCBC
FCBC
Q1 26
$0.24
Q4 25
$0.46
$0.67
Q3 25
$0.46
$0.67
Q2 25
$1.16
$0.67
Q1 25
$0.41
$0.64
Q4 24
$0.43
$0.67
Q3 24
$0.54
$0.71
Q2 24
$1.09
$0.71

Balance Sheet & Financial Strength

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

Metric
ACU
ACU
FCBC
FCBC
Cash + ST InvestmentsLiquidity on hand
$4.2M
Total DebtLower is stronger
$33.0M
Stockholders' EquityBook value
$116.7M
$500.5M
Total Assets
$195.2M
$3.3B
Debt / EquityLower = less leverage
0.28×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ACU
ACU
FCBC
FCBC
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
FCBC
FCBC
Q1 26
$33.0M
Q4 25
Q3 25
$0
Q2 25
$0
Q1 25
$0
Q4 24
$0
Q3 24
$0
Q2 24
$0
Stockholders' Equity
ACU
ACU
FCBC
FCBC
Q1 26
$116.7M
Q4 25
$117.6M
$500.5M
Q3 25
$115.8M
$510.7M
Q2 25
$113.7M
$502.8M
Q1 25
$108.3M
$496.4M
Q4 24
$107.0M
$526.4M
Q3 24
$106.3M
$520.7M
Q2 24
$104.0M
$508.9M
Total Assets
ACU
ACU
FCBC
FCBC
Q1 26
$195.2M
Q4 25
$171.0M
$3.3B
Q3 25
$173.0M
$3.2B
Q2 25
$170.9M
$3.2B
Q1 25
$163.0M
$3.2B
Q4 24
$162.2M
$3.3B
Q3 24
$165.5M
$3.2B
Q2 24
$173.5M
$3.2B
Debt / Equity
ACU
ACU
FCBC
FCBC
Q1 26
0.28×
Q4 25
Q3 25
0.00×
Q2 25
0.00×
Q1 25
0.00×
Q4 24
0.00×
Q3 24
0.00×
Q2 24
0.00×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ACU
ACU
FCBC
FCBC
Operating Cash FlowLast quarter
$62.7M
Free Cash FlowOCF − Capex
$60.0M
FCF MarginFCF / Revenue
137.0%
Capex IntensityCapex / Revenue
6.3%
Cash ConversionOCF / Net Profit
5.03×
TTM Free Cash FlowTrailing 4 quarters
$100.6M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ACU
ACU
FCBC
FCBC
Q1 26
Q4 25
$8.2M
$62.7M
Q3 25
$7.1M
$18.9M
Q2 25
$6.3M
$10.2M
Q1 25
$-3.3M
$13.2M
Q4 24
$6.4M
$57.7M
Q3 24
$8.9M
$11.4M
Q2 24
$6.9M
$14.5M
Free Cash Flow
ACU
ACU
FCBC
FCBC
Q1 26
Q4 25
$7.3M
$60.0M
Q3 25
$301.0K
$18.5M
Q2 25
$4.7M
$10.0M
Q1 25
$-4.7M
$12.1M
Q4 24
$4.7M
$54.9M
Q3 24
$7.5M
$10.9M
Q2 24
$4.4M
$14.1M
FCF Margin
ACU
ACU
FCBC
FCBC
Q1 26
Q4 25
15.3%
137.0%
Q3 25
0.6%
43.9%
Q2 25
8.7%
24.3%
Q1 25
-10.2%
29.8%
Q4 24
10.2%
131.8%
Q3 24
15.6%
26.0%
Q2 24
8.0%
34.1%
Capex Intensity
ACU
ACU
FCBC
FCBC
Q1 26
Q4 25
1.9%
6.3%
Q3 25
13.8%
1.0%
Q2 25
3.0%
0.6%
Q1 25
2.9%
2.8%
Q4 24
3.7%
6.7%
Q3 24
2.8%
1.2%
Q2 24
4.5%
0.9%
Cash Conversion
ACU
ACU
FCBC
FCBC
Q1 26
Q4 25
4.34×
5.03×
Q3 25
3.72×
1.54×
Q2 25
1.33×
0.83×
Q1 25
-2.02×
1.12×
Q4 24
3.73×
4.43×
Q3 24
3.99×
0.88×
Q2 24
1.55×
1.14×

Financial Flow Comparison

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

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