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ACME UNITED CORP（ACU）与A.O.史密斯（AOS）财务数据对比。点击上方公司名可切换其他公司
A.O.史密斯的季度营收约是ACME UNITED CORP的17.4倍（$912.5M vs $52.3M）。A.O.史密斯净利率更高（13.7% vs 1.9%，领先11.9%）。ACME UNITED CORP同比增速更快（13.8% vs 0.0%）。过去两年ACME UNITED CORP的营收复合增速更高（-2.9% vs -3.4%）
埃克米联合公司（Acme United Corporation）是面向校园、家居、办公、五金及工业领域的切削工具、测量工具与安全防护用品供应商，行业历史悠久，其前身可追溯至1867年成立的合伙企业，1873年在康涅狄格州完成法人注册，目前在美国纽约泛欧美交所挂牌上市，股票代码为ACU。
A.O.史密斯是美国知名的家用及商用热水器、锅炉生产商，也是北美规模最大的热水器制造销售商，在亚洲市场还供应水处理和净化产品。公司在全球共有27个站点，包括北美5座生产基地，以及位于印度班加罗尔、中国南京、荷兰费尔德霍芬的工厂。
ACU vs AOS — 直观对比
营收规模更大
AOS
是对方的17.4倍
$52.3M
营收增速更快
ACU
高出13.8%
0.0%
净利率更高
AOS
高出11.9%
1.9%
两年增速更快
ACU
近两年复合增速
-3.4%
损益表 — Q1 2026 vs Q4 2025
| 指标 | | |
|---|---|---|
| 营收 | $52.3M | $912.5M |
| 净利润 | $985.0K | $125.4M |
| 毛利率 | 39.7% | 38.4% |
| 营业利润率 | 3.3% | 17.9% |
| 净利率 | 1.9% | 13.7% |
| 营收同比 | 13.8% | 0.0% |
| 净利润同比 | -40.4% | 14.3% |
| 每股收益（稀释后） | $0.24 | $0.89 |
绿色 = 该指标领先。财年不对齐时期间可能不同
8季度营收与利润趋势
并排季度历史对比，按日历期对齐，财年错位的公司也能正确匹配
营收ACUAOS
| Q1 26 | $52.3M | — | ||
| Q4 25 | $47.5M | $912.5M | ||
| Q3 25 | $49.1M | $942.5M | ||
| Q2 25 | $54.0M | $1.0B | ||
| Q1 25 | $46.0M | $963.9M | ||
| Q4 24 | $45.9M | $912.4M | ||
| Q3 24 | $48.2M | $902.6M | ||
| Q2 24 | $55.4M | $1.0B |
净利润ACUAOS
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | $125.4M | ||
| Q3 25 | $1.9M | $132.0M | ||
| Q2 25 | $4.8M | $152.2M | ||
| Q1 25 | $1.7M | $136.6M | ||
| Q4 24 | $1.7M | $109.7M | ||
| Q3 24 | $2.2M | $120.1M | ||
| Q2 24 | $4.5M | $156.2M |
毛利率ACUAOS
| Q1 26 | 39.7% | — | ||
| Q4 25 | 38.2% | 38.4% | ||
| Q3 25 | 39.1% | 38.7% | ||
| Q2 25 | 41.0% | 39.3% | ||
| Q1 25 | 39.0% | 38.9% | ||
| Q4 24 | 38.7% | 37.1% | ||
| Q3 24 | 38.5% | 37.4% | ||
| Q2 24 | 40.8% | 38.7% |
营业利润率ACUAOS
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | 17.9% | ||
| Q3 25 | 6.1% | 18.6% | ||
| Q2 25 | 11.8% | 20.4% | ||
| Q1 25 | 5.3% | 19.1% | ||
| Q4 24 | 5.0% | 10.1% | ||
| Q3 24 | 6.1% | 19.5% | ||
| Q2 24 | 11.5% | 21.9% |
净利率ACUAOS
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | 13.7% | ||
| Q3 25 | 3.9% | 14.0% | ||
| Q2 25 | 8.8% | 15.0% | ||
| Q1 25 | 3.6% | 14.2% | ||
| Q4 24 | 3.7% | 12.0% | ||
| Q3 24 | 4.6% | 13.3% | ||
| Q2 24 | 8.0% | 15.2% |
每股收益（稀释后）ACUAOS
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | $0.89 | ||
| Q3 25 | $0.46 | $0.94 | ||
| Q2 25 | $1.16 | $1.07 | ||
| Q1 25 | $0.41 | $0.95 | ||
| Q4 24 | $0.43 | $0.75 | ||
| Q3 24 | $0.54 | $0.82 | ||
| Q2 24 | $1.09 | $1.06 |
资产负债表与财务实力
最新季度各公司的流动性、杠杆与账面价值一览
| 指标 | | |
|---|---|---|
| 现金及短期投资手头流动性 | $4.2M | $193.2M |
| 总债务越低越好 | $33.0M | $155.0M |
| 股东权益账面价值 | $116.7M | $1.9B |
| 总资产 | $195.2M | $3.1B |
| 负债/权益比越低杠杆越低 | 0.28× | 0.08× |
8季度趋势，按日历期对齐
现金及短期投资ACUAOS
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | $193.2M | ||
| Q3 25 | $5.1M | $172.8M | ||
| Q2 25 | $3.6M | $177.9M | ||
| Q1 25 | $3.4M | $200.2M | ||
| Q4 24 | $6.4M | $276.1M | ||
| Q3 24 | $5.7M | $255.6M | ||
| Q2 24 | $3.8M | $233.3M |
总债务ACUAOS
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | $155.0M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $193.2M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益ACUAOS
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | $1.9B | ||
| Q3 25 | $115.8M | $1.8B | ||
| Q2 25 | $113.7M | $1.8B | ||
| Q1 25 | $108.3M | $1.9B | ||
| Q4 24 | $107.0M | $1.9B | ||
| Q3 24 | $106.3M | $1.9B | ||
| Q2 24 | $104.0M | $1.9B |
总资产ACUAOS
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $3.1B | ||
| Q3 25 | $173.0M | $3.2B | ||
| Q2 25 | $170.9M | $3.2B | ||
| Q1 25 | $163.0M | $3.3B | ||
| Q4 24 | $162.2M | $3.2B | ||
| Q3 24 | $165.5M | $3.2B | ||
| Q2 24 | $173.5M | $3.2B |
负债/权益比ACUAOS
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | 0.08× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 0.10× | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
现金流与资本效率
扣除再投资后实际产生的现金。现金流比净利润更难造假
| 指标 | | |
|---|---|---|
| 经营现金流最新季度 | — | $183.1M |
| 自由现金流经营现金流 - 资本支出 | — | $165.5M |
| 自由现金流率自由现金流/营收 | — | 18.1% |
| 资本支出强度资本支出/营收 | — | 1.9% |
| 现金转化率经营现金流/净利润 | — | 1.46× |
| 过去12个月自由现金流最近4个季度 | — | $546.0M |
8季度趋势，按日历期对齐
经营现金流ACUAOS
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $183.1M | ||
| Q3 25 | $7.1M | $255.4M | ||
| Q2 25 | $6.3M | $139.6M | ||
| Q1 25 | $-3.3M | $38.7M | ||
| Q4 24 | $6.4M | $221.9M | ||
| Q3 24 | $8.9M | $195.9M | ||
| Q2 24 | $6.9M | $57.4M |
自由现金流ACUAOS
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | $165.5M | ||
| Q3 25 | $301.0K | $240.6M | ||
| Q2 25 | $4.7M | $122.5M | ||
| Q1 25 | $-4.7M | $17.4M | ||
| Q4 24 | $4.7M | $191.3M | ||
| Q3 24 | $7.5M | $163.4M | ||
| Q2 24 | $4.4M | $34.5M |
自由现金流率ACUAOS
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | 18.1% | ||
| Q3 25 | 0.6% | 25.5% | ||
| Q2 25 | 8.7% | 12.1% | ||
| Q1 25 | -10.2% | 1.8% | ||
| Q4 24 | 10.2% | 21.0% | ||
| Q3 24 | 15.6% | 18.1% | ||
| Q2 24 | 8.0% | 3.4% |
资本支出强度ACUAOS
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 1.9% | ||
| Q3 25 | 13.8% | 1.6% | ||
| Q2 25 | 3.0% | 1.7% | ||
| Q1 25 | 2.9% | 2.2% | ||
| Q4 24 | 3.7% | 3.4% | ||
| Q3 24 | 2.8% | 3.6% | ||
| Q2 24 | 4.5% | 2.2% |
现金转化率ACUAOS
| Q1 26 | — | — | ||
| Q4 25 | 4.34× | 1.46× | ||
| Q3 25 | 3.72× | 1.93× | ||
| Q2 25 | 1.33× | 0.92× | ||
| Q1 25 | -2.02× | 0.28× | ||
| Q4 24 | 3.73× | 2.02× | ||
| Q3 24 | 3.99× | 1.63× | ||
| Q2 24 | 1.55× | 0.37× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
业务分部营收拆解
ACU
暂无分部数据
AOS
| North America Segment | $713.7M | 78% |
| Rest Of World | $158.3M | 17% |
| Other | $40.5M | 4% |
