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Side-by-side financial comparison of ACME UNITED CORP (ACU) and Simpson Manufacturing Co., Inc. (SSD). Click either name above to swap in a different company.
Simpson Manufacturing Co., Inc. is the larger business by last-quarter revenue ($539.3M vs $52.3M, roughly 10.3× ACME UNITED CORP). Simpson Manufacturing Co., Inc. runs the higher net margin — 10.4% vs 1.9%, a 8.5% gap on every dollar of revenue. On growth, ACME UNITED CORP posted the faster year-over-year revenue change (13.8% vs 4.2%). Over the past eight quarters, Simpson Manufacturing Co., Inc.'s revenue compounded faster (0.8% 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.
Simpson Manufacturing Company is a leading building materials manufacturer in the United States that produces structural connectors, fasteners, anchors, and products for new construction and retrofitting.
ACU vs SSD — Head-to-Head
Income Statement — Q1 2026 vs Q4 2025
| Metric | | |
|---|---|---|
| Revenue | $52.3M | $539.3M |
| Net Profit | $985.0K | $56.2M |
| Gross Margin | 39.7% | 43.4% |
| Operating Margin | 3.3% | 13.9% |
| Net Margin | 1.9% | 10.4% |
| Revenue YoY | 13.8% | 4.2% |
| Net Profit YoY | -40.4% | 1.4% |
| EPS (diluted) | $0.24 | $1.34 |
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 | $539.3M | ||
| Q3 25 | $49.1M | $623.5M | ||
| Q2 25 | $54.0M | $631.1M | ||
| Q1 25 | $46.0M | $538.9M | ||
| Q4 24 | $45.9M | $517.4M | ||
| Q3 24 | $48.2M | $587.2M | ||
| Q2 24 | $55.4M | $597.0M |
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | $56.2M | ||
| Q3 25 | $1.9M | $107.4M | ||
| Q2 25 | $4.8M | $103.5M | ||
| Q1 25 | $1.7M | $77.9M | ||
| Q4 24 | $1.7M | $55.4M | ||
| Q3 24 | $2.2M | $93.5M | ||
| Q2 24 | $4.5M | $97.8M |
| Q1 26 | 39.7% | — | ||
| Q4 25 | 38.2% | 43.4% | ||
| Q3 25 | 39.1% | 46.4% | ||
| Q2 25 | 41.0% | 46.7% | ||
| Q1 25 | 39.0% | 46.8% | ||
| Q4 24 | 38.7% | 44.0% | ||
| Q3 24 | 38.5% | 46.8% | ||
| Q2 24 | 40.8% | 46.7% |
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | 13.9% | ||
| Q3 25 | 6.1% | 22.6% | ||
| Q2 25 | 11.8% | 22.2% | ||
| Q1 25 | 5.3% | 19.0% | ||
| Q4 24 | 5.0% | 14.8% | ||
| Q3 24 | 6.1% | 21.3% | ||
| Q2 24 | 11.5% | 22.1% |
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | 10.4% | ||
| Q3 25 | 3.9% | 17.2% | ||
| Q2 25 | 8.8% | 16.4% | ||
| Q1 25 | 3.6% | 14.5% | ||
| Q4 24 | 3.7% | 10.7% | ||
| Q3 24 | 4.6% | 15.9% | ||
| Q2 24 | 8.0% | 16.4% |
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | $1.34 | ||
| Q3 25 | $0.46 | $2.58 | ||
| Q2 25 | $1.16 | $2.47 | ||
| Q1 25 | $0.41 | $1.85 | ||
| Q4 24 | $0.43 | $1.31 | ||
| Q3 24 | $0.54 | $2.21 | ||
| Q2 24 | $1.09 | $2.31 |
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 | $384.1M |
| Total DebtLower is stronger | $33.0M | $300.0M |
| Stockholders' EquityBook value | $116.7M | $2.0B |
| Total Assets | $195.2M | $3.1B |
| Debt / EquityLower = less leverage | 0.28× | 0.15× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | $384.1M | ||
| Q3 25 | $5.1M | $297.3M | ||
| Q2 25 | $3.6M | $190.4M | ||
| Q1 25 | $3.4M | $150.3M | ||
| Q4 24 | $6.4M | $239.4M | ||
| Q3 24 | $5.7M | $339.4M | ||
| Q2 24 | $3.8M | $354.9M |
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | $300.0M | ||
| Q3 25 | — | $371.3M | ||
| Q2 25 | — | $376.9M | ||
| Q1 25 | — | $382.5M | ||
| Q4 24 | — | $388.1M | ||
| Q3 24 | — | $393.8M | ||
| Q2 24 | — | $399.4M |
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | $2.0B | ||
| Q3 25 | $115.8M | $2.0B | ||
| Q2 25 | $113.7M | $1.9B | ||
| Q1 25 | $108.3M | $1.9B | ||
| Q4 24 | $107.0M | $1.8B | ||
| Q3 24 | $106.3M | $1.9B | ||
| Q2 24 | $104.0M | $1.8B |
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $3.1B | ||
| Q3 25 | $173.0M | $3.0B | ||
| Q2 25 | $170.9M | $3.0B | ||
| Q1 25 | $163.0M | $2.8B | ||
| Q4 24 | $162.2M | $2.7B | ||
| Q3 24 | $165.5M | $2.9B | ||
| Q2 24 | $173.5M | $2.8B |
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | 0.15× | ||
| Q3 25 | — | 0.19× | ||
| Q2 25 | — | 0.20× | ||
| Q1 25 | — | 0.21× | ||
| Q4 24 | — | 0.21× | ||
| Q3 24 | — | 0.21× | ||
| Q2 24 | — | 0.23× |
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 | — | $155.7M |
| Free Cash FlowOCF − Capex | — | $119.0M |
| FCF MarginFCF / Revenue | — | 22.1% |
| Capex IntensityCapex / Revenue | — | 6.8% |
| Cash ConversionOCF / Net Profit | — | 2.77× |
| TTM Free Cash FlowTrailing 4 quarters | — | $297.6M |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $155.7M | ||
| Q3 25 | $7.1M | $170.2M | ||
| Q2 25 | $6.3M | $125.2M | ||
| Q1 25 | $-3.3M | $7.6M | ||
| Q4 24 | $6.4M | $115.8M | ||
| Q3 24 | $8.9M | $103.3M | ||
| Q2 24 | $6.9M | $111.1M |
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | $119.0M | ||
| Q3 25 | $301.0K | $133.9M | ||
| Q2 25 | $4.7M | $87.3M | ||
| Q1 25 | $-4.7M | $-42.6M | ||
| Q4 24 | $4.7M | $60.3M | ||
| Q3 24 | $7.5M | $58.1M | ||
| Q2 24 | $4.4M | $70.9M |
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | 22.1% | ||
| Q3 25 | 0.6% | 21.5% | ||
| Q2 25 | 8.7% | 13.8% | ||
| Q1 25 | -10.2% | -7.9% | ||
| Q4 24 | 10.2% | 11.7% | ||
| Q3 24 | 15.6% | 9.9% | ||
| Q2 24 | 8.0% | 11.9% |
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 6.8% | ||
| Q3 25 | 13.8% | 5.8% | ||
| Q2 25 | 3.0% | 6.0% | ||
| Q1 25 | 2.9% | 9.3% | ||
| Q4 24 | 3.7% | 10.7% | ||
| Q3 24 | 2.8% | 7.7% | ||
| Q2 24 | 4.5% | 6.7% |
| Q1 26 | — | — | ||
| Q4 25 | 4.34× | 2.77× | ||
| Q3 25 | 3.72× | 1.58× | ||
| Q2 25 | 1.33× | 1.21× | ||
| Q1 25 | -2.02× | 0.10× | ||
| Q4 24 | 3.73× | 2.09× | ||
| Q3 24 | 3.99× | 1.10× | ||
| Q2 24 | 1.55× | 1.14× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ACU
Segment breakdown not available.
SSD
| Wood Construction | $352.0M | 65% |
| Other | $122.4M | 23% |
| Concrete Construction | $64.6M | 12% |
| Other Products | $318.0K | 0% |
