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ACME UNITED CORP（ACU）与中国东方航空（EML）财务数据对比。点击上方公司名可切换其他公司
中国东方航空的季度营收约是ACME UNITED CORP的1.1倍（$55.3M vs $52.3M）。ACME UNITED CORP净利率更高（1.9% vs 1.0%，领先0.8%）。ACME UNITED CORP同比增速更快（13.8% vs -22.4%）。过去两年中国东方航空的营收复合增速更高（-0.6% vs -2.9%）
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。
中国东方航空是中国境内的头部航空公司，总部位于上海长宁区，与中国国际航空、中国南方航空并称为中国三大骨干航空公司，航线网络覆盖全球多个国家和地区，是中国民航市场的核心运营商之一。
ACU vs EML — 直观对比
营收规模更大
EML
是对方的1.1倍
$52.3M
营收增速更快
ACU
高出36.2%
-22.4%
净利率更高
ACU
高出0.8%
1.0%
两年增速更快
EML
近两年复合增速
-2.9%
损益表 — Q1 2026 vs Q3 2026
| 指标 | | |
|---|---|---|
| 营收 | $52.3M | $55.3M |
| 净利润 | $985.0K | $578.9K |
| 毛利率 | 39.7% | 22.3% |
| 营业利润率 | 3.3% | 3.1% |
| 净利率 | 1.9% | 1.0% |
| 营收同比 | 13.8% | -22.4% |
| 净利润同比 | -40.4% | 103.8% |
| 每股收益（稀释后） | $0.24 | $0.10 |
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ACUEML
| Q1 26 | $52.3M | — | ||
| Q4 25 | $47.5M | — | ||
| Q3 25 | $49.1M | $55.3M | ||
| Q2 25 | $54.0M | $70.2M | ||
| Q1 25 | $46.0M | $63.3M | ||
| Q4 24 | $45.9M | $64.3M | ||
| Q3 24 | $48.2M | $71.3M | ||
| Q2 24 | $55.4M | $72.6M |
净利润ACUEML
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | — | ||
| Q3 25 | $1.9M | $578.9K | ||
| Q2 25 | $4.8M | $3.4M | ||
| Q1 25 | $1.7M | $1.9M | ||
| Q4 24 | $1.7M | $1.3M | ||
| Q3 24 | $2.2M | $-15.3M | ||
| Q2 24 | $4.5M | $3.5M |
毛利率ACUEML
| Q1 26 | 39.7% | — | ||
| Q4 25 | 38.2% | — | ||
| Q3 25 | 39.1% | 22.3% | ||
| Q2 25 | 41.0% | 23.3% | ||
| Q1 25 | 39.0% | 22.4% | ||
| Q4 24 | 38.7% | 23.6% | ||
| Q3 24 | 38.5% | 25.5% | ||
| Q2 24 | 40.8% | 25.4% |
营业利润率ACUEML
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | — | ||
| Q3 25 | 6.1% | 3.1% | ||
| Q2 25 | 11.8% | 4.5% | ||
| Q1 25 | 5.3% | 5.1% | ||
| Q4 24 | 5.0% | 6.1% | ||
| Q3 24 | 6.1% | 9.5% | ||
| Q2 24 | 11.5% | 8.3% |
净利率ACUEML
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | — | ||
| Q3 25 | 3.9% | 1.0% | ||
| Q2 25 | 8.8% | 4.9% | ||
| Q1 25 | 3.6% | 3.1% | ||
| Q4 24 | 3.7% | 2.0% | ||
| Q3 24 | 4.6% | -21.5% | ||
| Q2 24 | 8.0% | 4.8% |
每股收益（稀释后）ACUEML
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | — | ||
| Q3 25 | $0.46 | $0.10 | ||
| Q2 25 | $1.16 | $0.56 | ||
| Q1 25 | $0.41 | $0.32 | ||
| Q4 24 | $0.43 | $0.22 | ||
| Q3 24 | $0.54 | $-2.46 | ||
| Q2 24 | $1.09 | $0.56 |
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 | $9.2M |
| 总债务越低越好 | $33.0M | — |
| 股东权益账面价值 | $116.7M | $124.3M |
| 总资产 | $195.2M | $220.0M |
| 负债/权益比越低杠杆越低 | 0.28× | — |
8季度趋势，按日历期对齐
现金及短期投资ACUEML
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | — | ||
| Q3 25 | $5.1M | $9.2M | ||
| Q2 25 | $3.6M | $9.1M | ||
| Q1 25 | $3.4M | $10.2M | ||
| Q4 24 | $6.4M | $16.1M | ||
| Q3 24 | $5.7M | $9.7M | ||
| Q2 24 | $3.8M | $2.0M |
总债务ACUEML
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $42.2M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益ACUEML
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | — | ||
| Q3 25 | $115.8M | $124.3M | ||
| Q2 25 | $113.7M | $124.4M | ||
| Q1 25 | $108.3M | $121.0M | ||
| Q4 24 | $107.0M | $120.7M | ||
| Q3 24 | $106.3M | $119.2M | ||
| Q2 24 | $104.0M | $136.5M |
总资产ACUEML
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | — | ||
| Q3 25 | $173.0M | $220.0M | ||
| Q2 25 | $170.9M | $229.4M | ||
| Q1 25 | $163.0M | $232.3M | ||
| Q4 24 | $162.2M | $235.3M | ||
| Q3 24 | $165.5M | $244.2M | ||
| Q2 24 | $173.5M | $255.9M |
负债/权益比ACUEML
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 0.35× | ||
| 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 | — | $3.1M |
| 自由现金流经营现金流 - 资本支出 | — | $3.1M |
| 自由现金流率自由现金流/营收 | — | 5.5% |
| 资本支出强度资本支出/营收 | — | 0.1% |
| 现金转化率经营现金流/净利润 | — | 5.38× |
| 过去12个月自由现金流最近4个季度 | — | $12.3M |
8季度趋势，按日历期对齐
经营现金流ACUEML
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | — | ||
| Q3 25 | $7.1M | $3.1M | ||
| Q2 25 | $6.3M | $3.8M | ||
| Q1 25 | $-3.3M | $-1.8M | ||
| Q4 24 | $6.4M | $11.0M | ||
| Q3 24 | $8.9M | $-2.9M | ||
| Q2 24 | $6.9M | $8.4M |
自由现金流ACUEML
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | — | ||
| Q3 25 | $301.0K | $3.1M | ||
| Q2 25 | $4.7M | $3.0M | ||
| Q1 25 | $-4.7M | $-2.7M | ||
| Q4 24 | $4.7M | $9.0M | ||
| Q3 24 | $7.5M | $-7.7M | ||
| Q2 24 | $4.4M | $7.3M |
自由现金流率ACUEML
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | — | ||
| Q3 25 | 0.6% | 5.5% | ||
| Q2 25 | 8.7% | 4.3% | ||
| Q1 25 | -10.2% | -4.3% | ||
| Q4 24 | 10.2% | 13.9% | ||
| Q3 24 | 15.6% | -10.8% | ||
| Q2 24 | 8.0% | 10.1% |
资本支出强度ACUEML
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | — | ||
| Q3 25 | 13.8% | 0.1% | ||
| Q2 25 | 3.0% | 1.1% | ||
| Q1 25 | 2.9% | 1.3% | ||
| Q4 24 | 3.7% | 3.2% | ||
| Q3 24 | 2.8% | 6.7% | ||
| Q2 24 | 4.5% | 1.5% |
现金转化率ACUEML
| Q1 26 | — | — | ||
| Q4 25 | 4.34× | — | ||
| Q3 25 | 3.72× | 5.38× | ||
| Q2 25 | 1.33× | 1.09× | ||
| Q1 25 | -2.02× | -0.95× | ||
| Q4 24 | 3.73× | 8.41× | ||
| Q3 24 | 3.99× | — | ||
| Q2 24 | 1.55× | 2.40× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
