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Side-by-side financial comparison of ACME UNITED CORP (ACU) and Latham Group, Inc. (SWIM). Click either name above to swap in a different company.
Latham Group, Inc. is the larger business by last-quarter revenue ($100.0M vs $52.3M, roughly 1.9× ACME UNITED CORP). ACME UNITED CORP runs the higher net margin — 1.9% vs -7.0%, a 8.9% gap on every dollar of revenue. On growth, Latham Group, Inc. posted the faster year-over-year revenue change (14.5% vs 13.8%). Over the past eight quarters, ACME UNITED CORP's revenue compounded faster (-2.9% CAGR vs -4.9%).
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.
Latham & Watkins LLP is an American multinational law firm. Founded in 1934 in Los Angeles, California, it is known for its litigation, corporate, and regulatory law practices.
ACU vs SWIM — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $52.3M | $100.0M |
| Net Profit | $985.0K | $-7.0M |
| Gross Margin | 39.7% | 28.0% |
| Operating Margin | 3.3% | -10.7% |
| Net Margin | 1.9% | -7.0% |
| Revenue YoY | 13.8% | 14.5% |
| Net Profit YoY | -40.4% | 76.0% |
| EPS (diluted) | $0.24 | $-0.06 |
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 | $100.0M | ||
| Q3 25 | $49.1M | $161.9M | ||
| Q2 25 | $54.0M | $172.6M | ||
| Q1 25 | $46.0M | $111.4M | ||
| Q4 24 | $45.9M | $87.3M | ||
| Q3 24 | $48.2M | $150.5M | ||
| Q2 24 | $55.4M | $160.1M |
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | $-7.0M | ||
| Q3 25 | $1.9M | $8.1M | ||
| Q2 25 | $4.8M | $16.0M | ||
| Q1 25 | $1.7M | $-6.0M | ||
| Q4 24 | $1.7M | $-29.2M | ||
| Q3 24 | $2.2M | $5.9M | ||
| Q2 24 | $4.5M | $13.3M |
| Q1 26 | 39.7% | — | ||
| Q4 25 | 38.2% | 28.0% | ||
| Q3 25 | 39.1% | 35.4% | ||
| Q2 25 | 41.0% | 37.1% | ||
| Q1 25 | 39.0% | 29.5% | ||
| Q4 24 | 38.7% | 24.6% | ||
| Q3 24 | 38.5% | 32.4% | ||
| Q2 24 | 40.8% | 33.1% |
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | -10.7% | ||
| Q3 25 | 6.1% | 13.3% | ||
| Q2 25 | 11.8% | 14.3% | ||
| Q1 25 | 5.3% | -4.4% | ||
| Q4 24 | 5.0% | -14.9% | ||
| Q3 24 | 6.1% | 8.9% | ||
| Q2 24 | 11.5% | 12.5% |
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | -7.0% | ||
| Q3 25 | 3.9% | 5.0% | ||
| Q2 25 | 8.8% | 9.3% | ||
| Q1 25 | 3.6% | -5.4% | ||
| Q4 24 | 3.7% | -33.4% | ||
| Q3 24 | 4.6% | 3.9% | ||
| Q2 24 | 8.0% | 8.3% |
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | $-0.06 | ||
| Q3 25 | $0.46 | $0.07 | ||
| Q2 25 | $1.16 | $0.13 | ||
| Q1 25 | $0.41 | $-0.05 | ||
| Q4 24 | $0.43 | $-0.24 | ||
| Q3 24 | $0.54 | $0.05 | ||
| Q2 24 | $1.09 | $0.11 |
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 | — |
| Total DebtLower is stronger | $33.0M | $279.8M |
| Stockholders' EquityBook value | $116.7M | $405.9M |
| Total Assets | $195.2M | $823.2M |
| Debt / EquityLower = less leverage | 0.28× | 0.69× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | — | ||
| Q3 25 | $5.1M | — | ||
| Q2 25 | $3.6M | — | ||
| Q1 25 | $3.4M | — | ||
| Q4 24 | $6.4M | — | ||
| Q3 24 | $5.7M | — | ||
| Q2 24 | $3.8M | — |
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | $279.8M | ||
| Q3 25 | — | $281.1M | ||
| Q2 25 | — | $281.5M | ||
| Q1 25 | — | $306.9M | ||
| Q4 24 | — | $281.5M | ||
| Q3 24 | — | $282.8M | ||
| Q2 24 | — | $282.4M |
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | $405.9M | ||
| Q3 25 | $115.8M | $408.4M | ||
| Q2 25 | $113.7M | $398.4M | ||
| Q1 25 | $108.3M | $381.1M | ||
| Q4 24 | $107.0M | $387.2M | ||
| Q3 24 | $106.3M | $416.6M | ||
| Q2 24 | $104.0M | $408.1M |
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $823.2M | ||
| Q3 25 | $173.0M | $844.4M | ||
| Q2 25 | $170.9M | $822.1M | ||
| Q1 25 | $163.0M | $824.6M | ||
| Q4 24 | $162.2M | $794.2M | ||
| Q3 24 | $165.5M | $853.4M | ||
| Q2 24 | $173.5M | $830.0M |
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | 0.69× | ||
| Q3 25 | — | 0.69× | ||
| Q2 25 | — | 0.71× | ||
| Q1 25 | — | 0.81× | ||
| Q4 24 | — | 0.73× | ||
| Q3 24 | — | 0.68× | ||
| Q2 24 | — | 0.69× |
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 | — | $23.3M |
| Free Cash FlowOCF − Capex | — | $14.1M |
| FCF MarginFCF / Revenue | — | 14.1% |
| Capex IntensityCapex / Revenue | — | 9.2% |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | — | $38.0M |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $23.3M | ||
| Q3 25 | $7.1M | $51.0M | ||
| Q2 25 | $6.3M | $36.0M | ||
| Q1 25 | $-3.3M | $-46.9M | ||
| Q4 24 | $6.4M | $6.2M | ||
| Q3 24 | $8.9M | $37.2M | ||
| Q2 24 | $6.9M | $52.4M |
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | $14.1M | ||
| Q3 25 | $301.0K | $45.2M | ||
| Q2 25 | $4.7M | $29.1M | ||
| Q1 25 | $-4.7M | $-50.3M | ||
| Q4 24 | $4.7M | $-98.0K | ||
| Q3 24 | $7.5M | $33.2M | ||
| Q2 24 | $4.4M | $47.9M |
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | 14.1% | ||
| Q3 25 | 0.6% | 27.9% | ||
| Q2 25 | 8.7% | 16.8% | ||
| Q1 25 | -10.2% | -45.2% | ||
| Q4 24 | 10.2% | -0.1% | ||
| Q3 24 | 15.6% | 22.1% | ||
| Q2 24 | 8.0% | 29.9% |
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 9.2% | ||
| Q3 25 | 13.8% | 3.6% | ||
| Q2 25 | 3.0% | 4.0% | ||
| Q1 25 | 2.9% | 3.1% | ||
| Q4 24 | 3.7% | 7.2% | ||
| Q3 24 | 2.8% | 2.7% | ||
| Q2 24 | 4.5% | 2.8% |
| Q1 26 | — | — | ||
| Q4 25 | 4.34× | — | ||
| Q3 25 | 3.72× | 6.29× | ||
| Q2 25 | 1.33× | 2.25× | ||
| Q1 25 | -2.02× | — | ||
| Q4 24 | 3.73× | — | ||
| Q3 24 | 3.99× | 6.32× | ||
| Q2 24 | 1.55× | 3.95× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ACU
Segment breakdown not available.
SWIM
| In Ground Swimming Pools | $50.2M | 50% |
| Covers | $37.0M | 37% |
| Liners | $12.7M | 13% |
