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Side-by-side financial comparison of ACME UNITED CORP (ACU) and Seaport Entertainment Group Inc. (SEG). Click either name above to swap in a different company.
ACME UNITED CORP is the larger business by last-quarter revenue ($52.3M vs $29.5M, roughly 1.8× Seaport Entertainment Group Inc.). ACME UNITED CORP runs the higher net margin — 1.9% vs -125.0%, a 126.9% gap on every dollar of revenue.
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.
ACU vs SEG — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $52.3M | $29.5M |
| Net Profit | $985.0K | $-36.9M |
| Gross Margin | 39.7% | — |
| Operating Margin | 3.3% | -120.5% |
| Net Margin | 1.9% | -125.0% |
| Revenue YoY | 13.8% | — |
| Net Profit YoY | -40.4% | — |
| EPS (diluted) | $0.24 | $-2.90 |
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 | $29.5M | ||
| Q3 25 | $49.1M | $45.0M | ||
| Q2 25 | $54.0M | $39.8M | ||
| Q1 25 | $46.0M | $16.1M | ||
| Q4 24 | $45.9M | — | ||
| Q3 24 | $48.2M | $39.4M | ||
| Q2 24 | $55.4M | $33.7M |
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | $-36.9M | ||
| Q3 25 | $1.9M | $-33.2M | ||
| Q2 25 | $4.8M | $-14.8M | ||
| Q1 25 | $1.7M | $-31.9M | ||
| Q4 24 | $1.7M | — | ||
| Q3 24 | $2.2M | $-32.5M | ||
| Q2 24 | $4.5M | $-35.0M |
| 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% | — |
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | -120.5% | ||
| Q3 25 | 6.1% | -75.2% | ||
| Q2 25 | 11.8% | -40.2% | ||
| Q1 25 | 5.3% | -203.5% | ||
| Q4 24 | 5.0% | — | ||
| Q3 24 | 6.1% | -51.0% | ||
| Q2 24 | 11.5% | -75.3% |
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | -125.0% | ||
| Q3 25 | 3.9% | -73.7% | ||
| Q2 25 | 8.8% | -37.1% | ||
| Q1 25 | 3.6% | -198.4% | ||
| Q4 24 | 3.7% | — | ||
| Q3 24 | 4.6% | -82.5% | ||
| Q2 24 | 8.0% | -103.9% |
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | $-2.90 | ||
| Q3 25 | $0.46 | $-2.61 | ||
| Q2 25 | $1.16 | $-1.16 | ||
| Q1 25 | $0.41 | $-2.51 | ||
| Q4 24 | $0.43 | — | ||
| Q3 24 | $0.54 | $-5.89 | ||
| Q2 24 | $1.09 | $-6.34 |
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 | $77.8M |
| Total DebtLower is stronger | $33.0M | $38.3M |
| Stockholders' EquityBook value | $116.7M | $456.5M |
| Total Assets | $195.2M | $650.1M |
| Debt / EquityLower = less leverage | 0.28× | 0.08× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | $77.8M | ||
| Q3 25 | $5.1M | $106.2M | ||
| Q2 25 | $3.6M | $123.3M | ||
| Q1 25 | $3.4M | $129.9M | ||
| Q4 24 | $6.4M | — | ||
| Q3 24 | $5.7M | $23.7M | ||
| Q2 24 | $3.8M | $3.3M |
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | $38.3M | ||
| Q3 25 | — | $39.3M | ||
| Q2 25 | — | $100.6M | ||
| Q1 25 | — | $101.6M | ||
| Q4 24 | — | — | ||
| Q3 24 | — | $103.3M | ||
| Q2 24 | — | $157.1M |
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | $456.5M | ||
| Q3 25 | $115.8M | $485.8M | ||
| Q2 25 | $113.7M | $517.9M | ||
| Q1 25 | $108.3M | $531.2M | ||
| Q4 24 | $107.0M | — | ||
| Q3 24 | $106.3M | $433.8M | ||
| Q2 24 | $104.0M | $380.7M |
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $650.1M | ||
| Q3 25 | $173.0M | $699.1M | ||
| Q2 25 | $170.9M | $717.2M | ||
| Q1 25 | $163.0M | $718.4M | ||
| Q4 24 | $162.2M | — | ||
| Q3 24 | $165.5M | $622.8M | ||
| Q2 24 | $173.5M | $610.1M |
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | 0.08× | ||
| Q3 25 | — | 0.08× | ||
| Q2 25 | — | 0.19× | ||
| Q1 25 | — | 0.19× | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 0.24× | ||
| Q2 24 | — | 0.41× |
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 | — | $-23.1M |
| Free Cash FlowOCF − Capex | — | — |
| FCF MarginFCF / Revenue | — | — |
| Capex IntensityCapex / Revenue | — | — |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $-23.1M | ||
| Q3 25 | $7.1M | $-5.3M | ||
| Q2 25 | $6.3M | $-754.0K | ||
| Q1 25 | $-3.3M | $-20.5M | ||
| Q4 24 | $6.4M | — | ||
| Q3 24 | $8.9M | $-8.8M | ||
| Q2 24 | $6.9M | — |
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | — | ||
| Q3 25 | $301.0K | — | ||
| Q2 25 | $4.7M | — | ||
| Q1 25 | $-4.7M | — | ||
| Q4 24 | $4.7M | — | ||
| Q3 24 | $7.5M | — | ||
| Q2 24 | $4.4M | — |
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | — | ||
| Q3 25 | 0.6% | — | ||
| Q2 25 | 8.7% | — | ||
| Q1 25 | -10.2% | — | ||
| Q4 24 | 10.2% | — | ||
| Q3 24 | 15.6% | — | ||
| Q2 24 | 8.0% | — |
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | — | ||
| Q3 25 | 13.8% | — | ||
| Q2 25 | 3.0% | — | ||
| Q1 25 | 2.9% | — | ||
| Q4 24 | 3.7% | — | ||
| Q3 24 | 2.8% | — | ||
| Q2 24 | 4.5% | — |
| 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.
SEG
| Sponsorships Events And Entertainment | $12.5M | 43% |
| Hospitality | $12.2M | 41% |
| Rental | $4.1M | 14% |
| Other | $631.0K | 2% |
