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Side-by-side financial comparison of ACME UNITED CORP (ACU) and Smart Sand, Inc. (SND). Click either name above to swap in a different company.
Smart Sand, Inc. is the larger business by last-quarter revenue ($86.0M vs $52.3M, roughly 1.6× ACME UNITED CORP). ACME UNITED CORP runs the higher net margin — 1.9% vs 1.4%, a 0.5% gap on every dollar of revenue. On growth, ACME UNITED CORP posted the faster year-over-year revenue change (13.8% vs -5.8%). Over the past eight quarters, Smart Sand, Inc.'s revenue compounded faster (1.8% 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.
Sand 9 is a fabless Micro-electromechanical system (MEMS) company based in Cambridge, Massachusetts. Sand 9 developed a piezoelectric MEMS resonator to serve as an alternative for quartz timing devices in applications such as smart phones, low-power wireless devices, and communications infrastructure equipment.
ACU vs SND — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $52.3M | $86.0M |
| Net Profit | $985.0K | $1.2M |
| Gross Margin | 39.7% | 13.0% |
| Operating Margin | 3.3% | -3.1% |
| Net Margin | 1.9% | 1.4% |
| Revenue YoY | 13.8% | -5.8% |
| Net Profit YoY | -40.4% | -68.5% |
| EPS (diluted) | $0.24 | $0.03 |
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 | $86.0M | ||
| Q3 25 | $49.1M | $92.8M | ||
| Q2 25 | $54.0M | $85.8M | ||
| Q1 25 | $46.0M | $65.6M | ||
| Q4 24 | $45.9M | $91.4M | ||
| Q3 24 | $48.2M | $63.2M | ||
| Q2 24 | $55.4M | $73.8M |
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | $1.2M | ||
| Q3 25 | $1.9M | $3.0M | ||
| Q2 25 | $4.8M | $21.4M | ||
| Q1 25 | $1.7M | $-24.2M | ||
| Q4 24 | $1.7M | $3.7M | ||
| Q3 24 | $2.2M | $-98.0K | ||
| Q2 24 | $4.5M | $-430.0K |
| Q1 26 | 39.7% | — | ||
| Q4 25 | 38.2% | 13.0% | ||
| Q3 25 | 39.1% | 16.1% | ||
| Q2 25 | 41.0% | 10.4% | ||
| Q1 25 | 39.0% | 4.2% | ||
| Q4 24 | 38.7% | 14.7% | ||
| Q3 24 | 38.5% | 10.3% | ||
| Q2 24 | 40.8% | 17.7% |
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | -3.1% | ||
| Q3 25 | 6.1% | 5.8% | ||
| Q2 25 | 11.8% | -0.1% | ||
| Q1 25 | 5.3% | -10.8% | ||
| Q4 24 | 5.0% | 3.9% | ||
| Q3 24 | 6.1% | -7.8% | ||
| Q2 24 | 11.5% | 4.8% |
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | 1.4% | ||
| Q3 25 | 3.9% | 3.2% | ||
| Q2 25 | 8.8% | 24.9% | ||
| Q1 25 | 3.6% | -37.0% | ||
| Q4 24 | 3.7% | 4.1% | ||
| Q3 24 | 4.6% | -0.2% | ||
| Q2 24 | 8.0% | -0.6% |
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | $0.03 | ||
| Q3 25 | $0.46 | $0.08 | ||
| Q2 25 | $1.16 | $0.54 | ||
| Q1 25 | $0.41 | $-0.62 | ||
| Q4 24 | $0.43 | $0.10 | ||
| Q3 24 | $0.54 | $0.00 | ||
| Q2 24 | $1.09 | $-0.01 |
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 | $22.6M |
| Total DebtLower is stronger | $33.0M | $15.0M |
| Stockholders' EquityBook value | $116.7M | $239.7M |
| Total Assets | $195.2M | $340.0M |
| Debt / EquityLower = less leverage | 0.28× | 0.06× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | $22.6M | ||
| Q3 25 | $5.1M | $5.1M | ||
| Q2 25 | $3.6M | $4.3M | ||
| Q1 25 | $3.4M | $5.1M | ||
| Q4 24 | $6.4M | $1.6M | ||
| Q3 24 | $5.7M | $7.2M | ||
| Q2 24 | $3.8M | $6.3M |
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | $15.0M | ||
| Q3 25 | — | $14.3M | ||
| Q2 25 | — | $23.5M | ||
| Q1 25 | — | $13.7M | ||
| Q4 24 | — | $14.7M | ||
| Q3 24 | — | $15.7M | ||
| Q2 24 | — | $17.1M |
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | $239.7M | ||
| Q3 25 | $115.8M | $239.9M | ||
| Q2 25 | $113.7M | $240.5M | ||
| Q1 25 | $108.3M | $219.9M | ||
| Q4 24 | $107.0M | $243.8M | ||
| Q3 24 | $106.3M | $243.6M | ||
| Q2 24 | $104.0M | $242.9M |
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $340.0M | ||
| Q3 25 | $173.0M | $343.1M | ||
| Q2 25 | $170.9M | $345.8M | ||
| Q1 25 | $163.0M | $326.9M | ||
| Q4 24 | $162.2M | $341.5M | ||
| Q3 24 | $165.5M | $335.8M | ||
| Q2 24 | $173.5M | $341.8M |
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | 0.06× | ||
| Q3 25 | — | 0.06× | ||
| Q2 25 | — | 0.10× | ||
| Q1 25 | — | 0.06× | ||
| Q4 24 | — | 0.06× | ||
| Q3 24 | — | 0.06× | ||
| Q2 24 | — | 0.07× |
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 | — | $22.4M |
| Free Cash FlowOCF − Capex | — | $20.4M |
| FCF MarginFCF / Revenue | — | 23.7% |
| Capex IntensityCapex / Revenue | — | 2.3% |
| Cash ConversionOCF / Net Profit | — | 18.99× |
| TTM Free Cash FlowTrailing 4 quarters | — | $32.5M |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $22.4M | ||
| Q3 25 | $7.1M | $18.2M | ||
| Q2 25 | $6.3M | $-5.1M | ||
| Q1 25 | $-3.3M | $8.7M | ||
| Q4 24 | $6.4M | $1.0M | ||
| Q3 24 | $8.9M | $5.8M | ||
| Q2 24 | $6.9M | $14.9M |
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | $20.4M | ||
| Q3 25 | $301.0K | $14.8M | ||
| Q2 25 | $4.7M | $-7.8M | ||
| Q1 25 | $-4.7M | $5.2M | ||
| Q4 24 | $4.7M | $-840.0K | ||
| Q3 24 | $7.5M | $3.7M | ||
| Q2 24 | $4.4M | $13.5M |
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | 23.7% | ||
| Q3 25 | 0.6% | 15.9% | ||
| Q2 25 | 8.7% | -9.1% | ||
| Q1 25 | -10.2% | 7.9% | ||
| Q4 24 | 10.2% | -0.9% | ||
| Q3 24 | 15.6% | 5.8% | ||
| Q2 24 | 8.0% | 18.3% |
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 2.3% | ||
| Q3 25 | 13.8% | 3.6% | ||
| Q2 25 | 3.0% | 3.1% | ||
| Q1 25 | 2.9% | 5.4% | ||
| Q4 24 | 3.7% | 2.1% | ||
| Q3 24 | 2.8% | 3.4% | ||
| Q2 24 | 4.5% | 1.8% |
| Q1 26 | — | — | ||
| Q4 25 | 4.34× | 18.99× | ||
| Q3 25 | 3.72× | 6.05× | ||
| Q2 25 | 1.33× | -0.24× | ||
| Q1 25 | -2.02× | — | ||
| Q4 24 | 3.73× | 0.28× | ||
| 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.
SND
| Sand | $85.1M | 99% |
| Smart Systems Segment | $980.0K | 1% |
