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Side-by-side financial comparison of ACME UNITED CORP (ACU) and Phathom Pharmaceuticals, Inc. (PHAT). Click either name above to swap in a different company.
Phathom Pharmaceuticals, Inc. is the larger business by last-quarter revenue ($57.6M vs $52.3M, roughly 1.1× ACME UNITED CORP). On growth, Phathom Pharmaceuticals, Inc. posted the faster year-over-year revenue change (94.1% vs 13.8%).
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.
Phathom Pharmaceuticals is a clinical-stage biopharmaceutical firm focused on developing and commercializing innovative therapies for gastrointestinal diseases. Its lead product candidates address acid-related disorders, inflammatory bowel disease, and other GI conditions, serving patients mainly across North America and Europe.
ACU vs PHAT — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $52.3M | $57.6M |
| Net Profit | $985.0K | — |
| Gross Margin | 39.7% | 86.7% |
| Operating Margin | 3.3% | — |
| Net Margin | 1.9% | — |
| Revenue YoY | 13.8% | 94.1% |
| Net Profit YoY | -40.4% | 71.6% |
| EPS (diluted) | $0.24 | — |
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 | $57.6M | ||
| Q3 25 | $49.1M | $49.5M | ||
| Q2 25 | $54.0M | $39.5M | ||
| Q1 25 | $46.0M | $28.5M | ||
| Q4 24 | $45.9M | $29.7M | ||
| Q3 24 | $48.2M | $16.4M | ||
| Q2 24 | $55.4M | $7.3M |
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | — | ||
| Q3 25 | $1.9M | $-30.0M | ||
| Q2 25 | $4.8M | $-75.8M | ||
| Q1 25 | $1.7M | $-94.3M | ||
| Q4 24 | $1.7M | — | ||
| Q3 24 | $2.2M | $-85.6M | ||
| Q2 24 | $4.5M | $-91.4M |
| Q1 26 | 39.7% | — | ||
| Q4 25 | 38.2% | 86.7% | ||
| Q3 25 | 39.1% | 87.5% | ||
| Q2 25 | 41.0% | 87.2% | ||
| Q1 25 | 39.0% | 86.9% | ||
| Q4 24 | 38.7% | 87.1% | ||
| Q3 24 | 38.5% | 85.6% | ||
| Q2 24 | 40.8% | 81.2% |
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | — | ||
| Q3 25 | 6.1% | -30.8% | ||
| Q2 25 | 11.8% | -151.7% | ||
| Q1 25 | 5.3% | -276.5% | ||
| Q4 24 | 5.0% | — | ||
| Q3 24 | 6.1% | -433.0% | ||
| Q2 24 | 11.5% | -1055.4% |
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | — | ||
| Q3 25 | 3.9% | -60.5% | ||
| Q2 25 | 8.8% | -191.9% | ||
| Q1 25 | 3.6% | -330.7% | ||
| Q4 24 | 3.7% | — | ||
| Q3 24 | 4.6% | -523.3% | ||
| Q2 24 | 8.0% | -1248.6% |
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | — | ||
| Q3 25 | $0.46 | $-0.41 | ||
| Q2 25 | $1.16 | $-1.05 | ||
| Q1 25 | $0.41 | $-1.31 | ||
| Q4 24 | $0.43 | — | ||
| Q3 24 | $0.54 | $-1.32 | ||
| Q2 24 | $1.09 | $-1.56 |
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 | $130.0M |
| Total DebtLower is stronger | $33.0M | $209.1M |
| Stockholders' EquityBook value | $116.7M | $-438.2M |
| Total Assets | $195.2M | $259.1M |
| Debt / EquityLower = less leverage | 0.28× | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | $130.0M | ||
| Q3 25 | $5.1M | $135.2M | ||
| Q2 25 | $3.6M | $149.6M | ||
| Q1 25 | $3.4M | $212.3M | ||
| Q4 24 | $6.4M | $297.3M | ||
| Q3 24 | $5.7M | $334.7M | ||
| Q2 24 | $3.8M | $276.2M |
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | $209.1M | ||
| Q3 25 | — | $207.1M | ||
| Q2 25 | — | $205.1M | ||
| Q1 25 | — | $203.2M | ||
| Q4 24 | — | $201.4M | ||
| Q3 24 | — | $175.7M | ||
| Q2 24 | — | $174.4M |
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | $-438.2M | ||
| Q3 25 | $115.8M | $-422.5M | ||
| Q2 25 | $113.7M | $-405.8M | ||
| Q1 25 | $108.3M | $-338.4M | ||
| Q4 24 | $107.0M | $-253.6M | ||
| Q3 24 | $106.3M | $-187.1M | ||
| Q2 24 | $104.0M | $-233.8M |
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $259.1M | ||
| Q3 25 | $173.0M | $240.3M | ||
| Q2 25 | $170.9M | $250.2M | ||
| Q1 25 | $163.0M | $294.2M | ||
| Q4 24 | $162.2M | $378.3M | ||
| Q3 24 | $165.5M | $387.0M | ||
| Q2 24 | $173.5M | $319.4M |
| 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 | — | $-166.8M |
| Free Cash FlowOCF − Capex | — | $-167.0M |
| FCF MarginFCF / Revenue | — | -290.0% |
| Capex IntensityCapex / Revenue | — | 0.4% |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | — | $-328.9M |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $-166.8M | ||
| Q3 25 | $7.1M | $-14.1M | ||
| Q2 25 | $6.3M | $-62.7M | ||
| Q1 25 | $-3.3M | $-84.9M | ||
| Q4 24 | $6.4M | $-266.8M | ||
| Q3 24 | $8.9M | $-63.6M | ||
| Q2 24 | $6.9M | $-70.7M |
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | $-167.0M | ||
| Q3 25 | $301.0K | $-14.1M | ||
| Q2 25 | $4.7M | $-62.8M | ||
| Q1 25 | $-4.7M | $-84.9M | ||
| Q4 24 | $4.7M | $-266.9M | ||
| Q3 24 | $7.5M | $-63.6M | ||
| Q2 24 | $4.4M | $-70.8M |
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | -290.0% | ||
| Q3 25 | 0.6% | -28.6% | ||
| Q2 25 | 8.7% | -159.0% | ||
| Q1 25 | -10.2% | -297.9% | ||
| Q4 24 | 10.2% | -899.8% | ||
| Q3 24 | 15.6% | -389.0% | ||
| Q2 24 | 8.0% | -966.2% |
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 0.4% | ||
| Q3 25 | 13.8% | 0.1% | ||
| Q2 25 | 3.0% | 0.2% | ||
| Q1 25 | 2.9% | 0.1% | ||
| Q4 24 | 3.7% | 0.5% | ||
| Q3 24 | 2.8% | 0.3% | ||
| Q2 24 | 4.5% | 0.6% |
| 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.
