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Side-by-side financial comparison of ACME UNITED CORP (ACU) and FGI Industries Ltd. (FGI). Click either name above to swap in a different company.
ACME UNITED CORP is the larger business by last-quarter revenue ($52.3M vs $30.5M, roughly 1.7× FGI Industries Ltd.). ACME UNITED CORP runs the higher net margin — 1.9% vs -8.6%, a 10.5% gap on every dollar of revenue. On growth, ACME UNITED CORP posted the faster year-over-year revenue change (13.8% vs -14.4%). Over the past eight quarters, FGI Industries Ltd.'s revenue compounded faster (-0.5% 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.
FGI Industries Ltd is a global designer, manufacturer and distributor of kitchen and bath products, home organization solutions, and home improvement goods. It serves major retail chains, home specialty stores and e-commerce platforms across North America, Europe and the Asia-Pacific region.
ACU vs FGI — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $52.3M | $30.5M |
| Net Profit | $985.0K | $-2.6M |
| Gross Margin | 39.7% | 26.7% |
| Operating Margin | 3.3% | -2.2% |
| Net Margin | 1.9% | -8.6% |
| Revenue YoY | 13.8% | -14.4% |
| Net Profit YoY | -40.4% | -553.1% |
| EPS (diluted) | $0.24 | $-1.63 |
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 | $30.5M | ||
| Q3 25 | $49.1M | $35.8M | ||
| Q2 25 | $54.0M | $31.0M | ||
| Q1 25 | $46.0M | $33.2M | ||
| Q4 24 | $45.9M | $35.6M | ||
| Q3 24 | $48.2M | $36.1M | ||
| Q2 24 | $55.4M | $29.4M |
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | $-2.6M | ||
| Q3 25 | $1.9M | $-1.7M | ||
| Q2 25 | $4.8M | $-1.2M | ||
| Q1 25 | $1.7M | $-629.1K | ||
| Q4 24 | $1.7M | $-402.3K | ||
| Q3 24 | $2.2M | $-550.1K | ||
| Q2 24 | $4.5M | $163.6K |
| Q1 26 | 39.7% | — | ||
| Q4 25 | 38.2% | 26.7% | ||
| Q3 25 | 39.1% | 26.5% | ||
| Q2 25 | 41.0% | 28.1% | ||
| Q1 25 | 39.0% | 26.8% | ||
| Q4 24 | 38.7% | 24.6% | ||
| Q3 24 | 38.5% | 25.8% | ||
| Q2 24 | 40.8% | 30.5% |
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | -2.2% | ||
| Q3 25 | 6.1% | 1.0% | ||
| Q2 25 | 11.8% | -2.7% | ||
| Q1 25 | 5.3% | -3.9% | ||
| Q4 24 | 5.0% | -3.5% | ||
| Q3 24 | 6.1% | -0.2% | ||
| Q2 24 | 11.5% | -1.5% |
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | -8.6% | ||
| Q3 25 | 3.9% | -4.6% | ||
| Q2 25 | 8.8% | -4.0% | ||
| Q1 25 | 3.6% | -1.9% | ||
| Q4 24 | 3.7% | -1.1% | ||
| Q3 24 | 4.6% | -1.5% | ||
| Q2 24 | 8.0% | 0.6% |
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | $-1.63 | ||
| Q3 25 | $0.46 | $-0.86 | ||
| Q2 25 | $1.16 | $-0.64 | ||
| Q1 25 | $0.41 | $-0.07 | ||
| Q4 24 | $0.43 | $-0.38 | ||
| Q3 24 | $0.54 | $-0.29 | ||
| Q2 24 | $1.09 | $0.08 |
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 | $1.9M |
| Total DebtLower is stronger | $33.0M | — |
| Stockholders' EquityBook value | $116.7M | $17.3M |
| Total Assets | $195.2M | $69.5M |
| Debt / EquityLower = less leverage | 0.28× | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | $1.9M | ||
| Q3 25 | $5.1M | $1.9M | ||
| Q2 25 | $3.6M | $2.5M | ||
| Q1 25 | $3.4M | $1.2M | ||
| Q4 24 | $6.4M | $4.6M | ||
| Q3 24 | $5.7M | $3.0M | ||
| Q2 24 | $3.8M | $1.3M |
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | $17.3M | ||
| Q3 25 | $115.8M | $19.7M | ||
| Q2 25 | $113.7M | $21.3M | ||
| Q1 25 | $108.3M | $21.8M | ||
| Q4 24 | $107.0M | $22.3M | ||
| Q3 24 | $106.3M | $23.5M | ||
| Q2 24 | $104.0M | $23.8M |
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $69.5M | ||
| Q3 25 | $173.0M | $73.0M | ||
| Q2 25 | $170.9M | $71.7M | ||
| Q1 25 | $163.0M | $68.5M | ||
| Q4 24 | $162.2M | $75.5M | ||
| Q3 24 | $165.5M | $74.7M | ||
| Q2 24 | $173.5M | $69.9M |
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | — | ||
| 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 | — | $2.3M |
| Free Cash FlowOCF − Capex | — | $2.3M |
| FCF MarginFCF / Revenue | — | 7.5% |
| Capex IntensityCapex / Revenue | — | 0.2% |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | — | $-212.5K |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $2.3M | ||
| Q3 25 | $7.1M | $-1.9M | ||
| Q2 25 | $6.3M | $7.6M | ||
| Q1 25 | $-3.3M | $-7.4M | ||
| Q4 24 | $6.4M | $617.4K | ||
| Q3 24 | $8.9M | $-915.0K | ||
| Q2 24 | $6.9M | $862.1K |
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | $2.3M | ||
| Q3 25 | $301.0K | $-2.1M | ||
| Q2 25 | $4.7M | $7.4M | ||
| Q1 25 | $-4.7M | $-7.7M | ||
| Q4 24 | $4.7M | $-214.1K | ||
| Q3 24 | $7.5M | $-1.1M | ||
| Q2 24 | $4.4M | $281.5K |
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | 7.5% | ||
| Q3 25 | 0.6% | -5.9% | ||
| Q2 25 | 8.7% | 23.8% | ||
| Q1 25 | -10.2% | -23.3% | ||
| Q4 24 | 10.2% | -0.6% | ||
| Q3 24 | 15.6% | -3.0% | ||
| Q2 24 | 8.0% | 1.0% |
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 0.2% | ||
| Q3 25 | 13.8% | 0.7% | ||
| Q2 25 | 3.0% | 0.7% | ||
| Q1 25 | 2.9% | 1.1% | ||
| Q4 24 | 3.7% | 2.3% | ||
| Q3 24 | 2.8% | 0.5% | ||
| Q2 24 | 4.5% | 2.0% |
| 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× | 5.27× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ACU
Segment breakdown not available.
FGI
| Sanitaryware | $19.1M | 63% |
| Shower System | $5.8M | 19% |
| Kitchen And Bath Other | $3.3M | 11% |
| Bath Furniture Products | $2.3M | 7% |
