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Side-by-side financial comparison of ACME UNITED CORP (ACU) and NATURAL ALTERNATIVES INTERNATIONAL INC (NAII). Click either name above to swap in a different company.

ACME UNITED CORP is the larger business by last-quarter revenue ($52.3M vs $34.8M, roughly 1.5× NATURAL ALTERNATIVES INTERNATIONAL INC). ACME UNITED CORP runs the higher net margin — 1.9% vs -7.3%, a 9.2% gap on every dollar of revenue. On growth, ACME UNITED CORP posted the faster year-over-year revenue change (13.8% vs 2.1%). Over the past eight quarters, NATURAL ALTERNATIVES INTERNATIONAL INC's revenue compounded faster (17.7% 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.

Natural Alternatives International, Inc. (NAI) is an American company based in Carlsbad, California which manufactures nutritional supplements such as Juice Plus. NAI was founded in 1980 by Mark A. LeDoux, and had 241 employees in 2007. NAI's manufacturing facilities are located in Vista, California, Switzerland and Japan.

ACU vs NAII — Head-to-Head

Bigger by revenue
ACU
ACU
1.5× larger
ACU
$52.3M
$34.8M
NAII
Growing faster (revenue YoY)
ACU
ACU
+11.7% gap
ACU
13.8%
2.1%
NAII
Higher net margin
ACU
ACU
9.2% more per $
ACU
1.9%
-7.3%
NAII
Faster 2-yr revenue CAGR
NAII
NAII
Annualised
NAII
17.7%
-2.9%
ACU

Income Statement — Q1 FY2026 vs Q2 FY2026

Metric
ACU
ACU
NAII
NAII
Revenue
$52.3M
$34.8M
Net Profit
$985.0K
$-2.6M
Gross Margin
39.7%
7.2%
Operating Margin
3.3%
-5.3%
Net Margin
1.9%
-7.3%
Revenue YoY
13.8%
2.1%
Net Profit YoY
-40.4%
-16.5%
EPS (diluted)
$0.24
$-0.42

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
NAII
NAII
Q1 26
$52.3M
Q4 25
$47.5M
$34.8M
Q3 25
$49.1M
$37.7M
Q2 25
$54.0M
$33.9M
Q1 25
$46.0M
$28.8M
Q4 24
$45.9M
$34.1M
Q3 24
$48.2M
$33.1M
Q2 24
$55.4M
$29.5M
Net Profit
ACU
ACU
NAII
NAII
Q1 26
$985.0K
Q4 25
$1.9M
$-2.6M
Q3 25
$1.9M
$-291.0K
Q2 25
$4.8M
$-7.2M
Q1 25
$1.7M
$-2.2M
Q4 24
$1.7M
$-2.2M
Q3 24
$2.2M
$-2.0M
Q2 24
$4.5M
$-1.9M
Gross Margin
ACU
ACU
NAII
NAII
Q1 26
39.7%
Q4 25
38.2%
7.2%
Q3 25
39.1%
11.7%
Q2 25
41.0%
10.4%
Q1 25
39.0%
6.3%
Q4 24
38.7%
4.9%
Q3 24
38.5%
6.8%
Q2 24
40.8%
4.8%
Operating Margin
ACU
ACU
NAII
NAII
Q1 26
3.3%
Q4 25
6.1%
-5.3%
Q3 25
6.1%
0.8%
Q2 25
11.8%
-5.7%
Q1 25
5.3%
-7.3%
Q4 24
5.0%
-8.2%
Q3 24
6.1%
-5.5%
Q2 24
11.5%
-8.6%
Net Margin
ACU
ACU
NAII
NAII
Q1 26
1.9%
Q4 25
3.9%
-7.3%
Q3 25
3.9%
-0.8%
Q2 25
8.8%
-21.3%
Q1 25
3.6%
-7.6%
Q4 24
3.7%
-6.4%
Q3 24
4.6%
-6.0%
Q2 24
8.0%
-6.4%
EPS (diluted)
ACU
ACU
NAII
NAII
Q1 26
$0.24
Q4 25
$0.46
$-0.42
Q3 25
$0.46
$-0.05
Q2 25
$1.16
$-1.21
Q1 25
$0.41
$-0.37
Q4 24
$0.43
$-0.37
Q3 24
$0.54
$-0.33
Q2 24
$1.09
$-0.32

Balance Sheet & Financial Strength

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

Metric
ACU
ACU
NAII
NAII
Cash + ST InvestmentsLiquidity on hand
$4.2M
$3.8M
Total DebtLower is stronger
$33.0M
Stockholders' EquityBook value
$116.7M
$67.0M
Total Assets
$195.2M
$153.3M
Debt / EquityLower = less leverage
0.28×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ACU
ACU
NAII
NAII
Q1 26
$4.2M
Q4 25
$3.6M
$3.8M
Q3 25
$5.1M
$7.7M
Q2 25
$3.6M
$12.3M
Q1 25
$3.4M
$10.6M
Q4 24
$6.4M
$8.7M
Q3 24
$5.7M
$10.2M
Q2 24
$3.8M
$12.0M
Total Debt
ACU
ACU
NAII
NAII
Q1 26
$33.0M
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
Stockholders' Equity
ACU
ACU
NAII
NAII
Q1 26
$116.7M
Q4 25
$117.6M
$67.0M
Q3 25
$115.8M
$69.0M
Q2 25
$113.7M
$68.4M
Q1 25
$108.3M
$76.6M
Q4 24
$107.0M
$79.1M
Q3 24
$106.3M
$80.2M
Q2 24
$104.0M
$82.6M
Total Assets
ACU
ACU
NAII
NAII
Q1 26
$195.2M
Q4 25
$171.0M
$153.3M
Q3 25
$173.0M
$156.9M
Q2 25
$170.9M
$151.9M
Q1 25
$163.0M
$154.9M
Q4 24
$162.2M
$156.1M
Q3 24
$165.5M
$161.3M
Q2 24
$173.5M
$162.3M
Debt / Equity
ACU
ACU
NAII
NAII
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
ACU
ACU
NAII
NAII
Operating Cash FlowLast quarter
$-6.3M
Free Cash FlowOCF − Capex
$-7.3M
FCF MarginFCF / Revenue
-20.9%
Capex IntensityCapex / Revenue
2.7%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters
$-5.2M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ACU
ACU
NAII
NAII
Q1 26
Q4 25
$8.2M
$-6.3M
Q3 25
$7.1M
$-4.0M
Q2 25
$6.3M
$3.3M
Q1 25
$-3.3M
$6.0M
Q4 24
$6.4M
$37.0K
Q3 24
$8.9M
$-3.4M
Q2 24
$6.9M
$-2.7M
Free Cash Flow
ACU
ACU
NAII
NAII
Q1 26
Q4 25
$7.3M
$-7.3M
Q3 25
$301.0K
$-5.1M
Q2 25
$4.7M
$1.9M
Q1 25
$-4.7M
$5.2M
Q4 24
$4.7M
$-1.0M
Q3 24
$7.5M
$-3.7M
Q2 24
$4.4M
$-3.8M
FCF Margin
ACU
ACU
NAII
NAII
Q1 26
Q4 25
15.3%
-20.9%
Q3 25
0.6%
-13.4%
Q2 25
8.7%
5.6%
Q1 25
-10.2%
18.0%
Q4 24
10.2%
-3.0%
Q3 24
15.6%
-11.3%
Q2 24
8.0%
-12.7%
Capex Intensity
ACU
ACU
NAII
NAII
Q1 26
Q4 25
1.9%
2.7%
Q3 25
13.8%
2.7%
Q2 25
3.0%
4.3%
Q1 25
2.9%
2.8%
Q4 24
3.7%
3.1%
Q3 24
2.8%
0.9%
Q2 24
4.5%
3.5%
Cash Conversion
ACU
ACU
NAII
NAII
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
ACU

Segment breakdown not available.

NAII
NAII

Private Label Contract Manufacturing$32.8M94%
Patent And Trademark Licensing$2.0M6%

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