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Side-by-side financial comparison of ACME UNITED CORP (ACU) and RxSight, Inc. (RXST). Click either name above to swap in a different company.
ACME UNITED CORP is the larger business by last-quarter revenue ($52.3M vs $32.6M, roughly 1.6× RxSight, Inc.). ACME UNITED CORP runs the higher net margin — 1.9% vs -28.1%, a 30.0% gap on every dollar of revenue. On growth, ACME UNITED CORP posted the faster year-over-year revenue change (13.8% vs -18.9%). Over the past eight quarters, RxSight, Inc.'s revenue compounded faster (5.1% 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.
RxSight, Inc. is a medical technology company focused on developing and commercializing innovative intraocular lens solutions for patients undergoing cataract and refractive lens exchange procedures. Its flagship Light Adjustable Lens allows post-surgery power adjustment via a dedicated light delivery device, serving global ophthalmology care markets to improve post-operative visual outcomes for patients.
ACU vs RXST — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | ||
|---|---|---|
| Revenue | $52.3M | $32.6M |
| Net Profit | $985.0K | $-9.2M |
| Gross Margin | 39.7% | 77.5% |
| Operating Margin | 3.3% | -34.8% |
| Net Margin | 1.9% | -28.1% |
| Revenue YoY | 13.8% | -18.9% |
| Net Profit YoY | -40.4% | -54.1% |
| EPS (diluted) | $0.24 | $-0.22 |
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 | $32.6M | ||
| Q3 25 | $49.1M | $30.3M | ||
| Q2 25 | $54.0M | $33.6M | ||
| Q1 25 | $46.0M | $37.9M | ||
| Q4 24 | $45.9M | $40.2M | ||
| Q3 24 | $48.2M | $35.3M | ||
| Q2 24 | $55.4M | $34.9M |
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | $-9.2M | ||
| Q3 25 | $1.9M | $-9.8M | ||
| Q2 25 | $4.8M | $-11.8M | ||
| Q1 25 | $1.7M | $-8.2M | ||
| Q4 24 | $1.7M | $-5.9M | ||
| Q3 24 | $2.2M | $-6.3M | ||
| Q2 24 | $4.5M | $-6.1M |
| Q1 26 | 39.7% | — | ||
| Q4 25 | 38.2% | 77.5% | ||
| Q3 25 | 39.1% | 79.9% | ||
| Q2 25 | 41.0% | 74.9% | ||
| Q1 25 | 39.0% | 74.8% | ||
| Q4 24 | 38.7% | 71.6% | ||
| Q3 24 | 38.5% | 71.4% | ||
| Q2 24 | 40.8% | 69.5% |
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | -34.8% | ||
| Q3 25 | 6.1% | -40.1% | ||
| Q2 25 | 11.8% | -41.6% | ||
| Q1 25 | 5.3% | -28.2% | ||
| Q4 24 | 5.0% | -21.5% | ||
| Q3 24 | 6.1% | -26.1% | ||
| Q2 24 | 11.5% | -23.9% |
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | -28.1% | ||
| Q3 25 | 3.9% | -32.4% | ||
| Q2 25 | 8.8% | -35.0% | ||
| Q1 25 | 3.6% | -21.6% | ||
| Q4 24 | 3.7% | -14.8% | ||
| Q3 24 | 4.6% | -17.9% | ||
| Q2 24 | 8.0% | -17.4% |
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | $-0.22 | ||
| Q3 25 | $0.46 | $-0.24 | ||
| Q2 25 | $1.16 | $-0.29 | ||
| Q1 25 | $0.41 | $-0.20 | ||
| Q4 24 | $0.43 | $-0.14 | ||
| Q3 24 | $0.54 | $-0.16 | ||
| Q2 24 | $1.09 | $-0.16 |
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 | $228.1M |
| Total DebtLower is stronger | $33.0M | — |
| Stockholders' EquityBook value | $116.7M | $275.7M |
| Total Assets | $195.2M | $311.8M |
| Debt / EquityLower = less leverage | 0.28× | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | $228.1M | ||
| Q3 25 | $5.1M | $227.5M | ||
| Q2 25 | $3.6M | $227.5M | ||
| Q1 25 | $3.4M | $229.3M | ||
| Q4 24 | $6.4M | $237.2M | ||
| Q3 24 | $5.7M | $237.1M | ||
| Q2 24 | $3.8M | $233.3M |
| 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 | $275.7M | ||
| Q3 25 | $115.8M | $276.0M | ||
| Q2 25 | $113.7M | $278.0M | ||
| Q1 25 | $108.3M | $279.3M | ||
| Q4 24 | $107.0M | $281.2M | ||
| Q3 24 | $106.3M | $277.3M | ||
| Q2 24 | $104.0M | $275.2M |
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $311.8M | ||
| Q3 25 | $173.0M | $308.5M | ||
| Q2 25 | $170.9M | $309.0M | ||
| Q1 25 | $163.0M | $313.0M | ||
| Q4 24 | $162.2M | $318.6M | ||
| Q3 24 | $165.5M | $310.5M | ||
| Q2 24 | $173.5M | $305.5M |
| 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 | — | $-1.1M |
| Free Cash FlowOCF − Capex | — | $-2.3M |
| FCF MarginFCF / Revenue | — | -6.9% |
| Capex IntensityCapex / Revenue | — | 3.5% |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | — | $-19.3M |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $-1.1M | ||
| Q3 25 | $7.1M | $-1.2M | ||
| Q2 25 | $6.3M | $-4.4M | ||
| Q1 25 | $-3.3M | $-8.8M | ||
| Q4 24 | $6.4M | $-4.3M | ||
| Q3 24 | $8.9M | $650.0K | ||
| Q2 24 | $6.9M | $-4.0M |
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | $-2.3M | ||
| Q3 25 | $301.0K | $-1.8M | ||
| Q2 25 | $4.7M | $-5.9M | ||
| Q1 25 | $-4.7M | $-9.4M | ||
| Q4 24 | $4.7M | $-5.1M | ||
| Q3 24 | $7.5M | $-453.0K | ||
| Q2 24 | $4.4M | $-5.5M |
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | -6.9% | ||
| Q3 25 | 0.6% | -5.8% | ||
| Q2 25 | 8.7% | -17.6% | ||
| Q1 25 | -10.2% | -24.8% | ||
| Q4 24 | 10.2% | -12.7% | ||
| Q3 24 | 15.6% | -1.3% | ||
| Q2 24 | 8.0% | -15.9% |
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 3.5% | ||
| Q3 25 | 13.8% | 1.9% | ||
| Q2 25 | 3.0% | 4.6% | ||
| Q1 25 | 2.9% | 1.5% | ||
| Q4 24 | 3.7% | 2.1% | ||
| Q3 24 | 2.8% | 3.1% | ||
| Q2 24 | 4.5% | 4.4% |
| 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
Segment breakdown not available.
RXST
| Rxlal | $28.2M | 86% |
| LDD | $3.0M | 9% |
| Service Warranty Service Contracts And Accessories | $1.5M | 4% |