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ACME UNITED CORP（ACU）与百胜餐饮集团（LCUT）财务数据对比。点击上方公司名可切换其他公司
百胜餐饮集团的季度营收约是ACME UNITED CORP的3.9倍（$204.1M vs $52.3M）。百胜餐饮集团净利率更高（8.9% vs 1.9%，领先7.0%）。ACME UNITED CORP同比增速更快（13.8% vs -5.2%）。过去两年百胜餐饮集团的营收复合增速更高（19.8% 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。
百胜餐饮集团是美国跨国快餐企业，1977年百事可乐收购肯德基、必胜客、塔可Bell后将其整合为旗下子公司，1997年百事剥离该业务板块后正式独立为百胜集团。集团目前运营肯德基、必胜客、塔可Bell、哈比特汉堡等多个餐饮品牌，同时布局相关餐饮科技业务，门店网络遍布全球多个国家和地区。
ACU vs LCUT — 直观对比
营收规模更大
LCUT
是对方的3.9倍
$52.3M
营收增速更快
ACU
高出19.0%
-5.2%
净利率更高
LCUT
高出7.0%
1.9%
两年增速更快
LCUT
近两年复合增速
-2.9%
损益表 — Q1 2026 vs Q4 2025
| 指标 | | |
|---|---|---|
| 营收 | $52.3M | $204.1M |
| 净利润 | $985.0K | $18.2M |
| 毛利率 | 39.7% | 38.6% |
| 营业利润率 | 3.3% | 9.8% |
| 净利率 | 1.9% | 8.9% |
| 营收同比 | 13.8% | -5.2% |
| 净利润同比 | -40.4% | 103.5% |
| 每股收益（稀释后） | $0.24 | $0.83 |
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ACULCUT
| Q1 26 | $52.3M | — | ||
| Q4 25 | $47.5M | $204.1M | ||
| Q3 25 | $49.1M | $171.9M | ||
| Q2 25 | $54.0M | $131.9M | ||
| Q1 25 | $46.0M | $140.1M | ||
| Q4 24 | $45.9M | $215.2M | ||
| Q3 24 | $48.2M | $183.8M | ||
| Q2 24 | $55.4M | $141.7M |
净利润ACULCUT
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | $18.2M | ||
| Q3 25 | $1.9M | $-1.2M | ||
| Q2 25 | $4.8M | $-39.7M | ||
| Q1 25 | $1.7M | $-4.2M | ||
| Q4 24 | $1.7M | $8.9M | ||
| Q3 24 | $2.2M | $344.0K | ||
| Q2 24 | $4.5M | $-18.2M |
毛利率ACULCUT
| Q1 26 | 39.7% | — | ||
| Q4 25 | 38.2% | 38.6% | ||
| Q3 25 | 39.1% | 35.1% | ||
| Q2 25 | 41.0% | 38.6% | ||
| Q1 25 | 39.0% | 36.1% | ||
| Q4 24 | 38.7% | 37.7% | ||
| Q3 24 | 38.5% | 36.7% | ||
| Q2 24 | 40.8% | 38.5% |
营业利润率ACULCUT
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | 9.8% | ||
| Q3 25 | 6.1% | 3.9% | ||
| Q2 25 | 11.8% | -28.2% | ||
| Q1 25 | 5.3% | 0.8% | ||
| Q4 24 | 5.0% | 7.2% | ||
| Q3 24 | 6.1% | 4.7% | ||
| Q2 24 | 11.5% | 0.8% |
净利率ACULCUT
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | 8.9% | ||
| Q3 25 | 3.9% | -0.7% | ||
| Q2 25 | 8.8% | -30.1% | ||
| Q1 25 | 3.6% | -3.0% | ||
| Q4 24 | 3.7% | 4.1% | ||
| Q3 24 | 4.6% | 0.2% | ||
| Q2 24 | 8.0% | -12.8% |
每股收益（稀释后）ACULCUT
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | $0.83 | ||
| Q3 25 | $0.46 | $-0.05 | ||
| Q2 25 | $1.16 | $-1.83 | ||
| Q1 25 | $0.41 | $-0.19 | ||
| Q4 24 | $0.43 | $0.41 | ||
| Q3 24 | $0.54 | $0.02 | ||
| Q2 24 | $1.09 | $-0.85 |
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 | $4.3M |
| 总债务越低越好 | $33.0M | $135.0M |
| 股东权益账面价值 | $116.7M | $202.3M |
| 总资产 | $195.2M | $572.6M |
| 负债/权益比越低杠杆越低 | 0.28× | 0.67× |
8季度趋势，按日历期对齐
现金及短期投资ACULCUT
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | $4.3M | ||
| Q3 25 | $5.1M | $12.1M | ||
| Q2 25 | $3.6M | $12.0M | ||
| Q1 25 | $3.4M | $10.4M | ||
| Q4 24 | $6.4M | $2.9M | ||
| Q3 24 | $5.7M | $6.0M | ||
| Q2 24 | $3.8M | $3.4M |
总债务ACULCUT
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | $135.0M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $142.5M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益ACULCUT
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | $202.3M | ||
| Q3 25 | $115.8M | $184.6M | ||
| Q2 25 | $113.7M | $185.8M | ||
| Q1 25 | $108.3M | $225.7M | ||
| Q4 24 | $107.0M | $229.9M | ||
| Q3 24 | $106.3M | $220.9M | ||
| Q2 24 | $104.0M | $219.8M |
总资产ACULCUT
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $572.6M | ||
| Q3 25 | $173.0M | $581.1M | ||
| Q2 25 | $170.9M | $551.9M | ||
| Q1 25 | $163.0M | $594.6M | ||
| Q4 24 | $162.2M | $634.3M | ||
| Q3 24 | $165.5M | $668.7M | ||
| Q2 24 | $173.5M | $617.0M |
负债/权益比ACULCUT
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | 0.67× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 0.62× | ||
| 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 | — | $3.7M |
| 自由现金流经营现金流 - 资本支出 | — | $2.6M |
| 自由现金流率自由现金流/营收 | — | 1.3% |
| 资本支出强度资本支出/营收 | — | 0.6% |
| 现金转化率经营现金流/净利润 | — | 0.21× |
| 过去12个月自由现金流最近4个季度 | — | $3.3M |
8季度趋势，按日历期对齐
经营现金流ACULCUT
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $3.7M | ||
| Q3 25 | $7.1M | $-22.2M | ||
| Q2 25 | $6.3M | $9.3M | ||
| Q1 25 | $-3.3M | $16.7M | ||
| Q4 24 | $6.4M | $20.3M | ||
| Q3 24 | $8.9M | $-22.7M | ||
| Q2 24 | $6.9M | $10.4M |
自由现金流ACULCUT
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | $2.6M | ||
| Q3 25 | $301.0K | $-22.7M | ||
| Q2 25 | $4.7M | $8.2M | ||
| Q1 25 | $-4.7M | $15.1M | ||
| Q4 24 | $4.7M | $19.7M | ||
| Q3 24 | $7.5M | $-23.2M | ||
| Q2 24 | $4.4M | $9.9M |
自由现金流率ACULCUT
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | 1.3% | ||
| Q3 25 | 0.6% | -13.2% | ||
| Q2 25 | 8.7% | 6.2% | ||
| Q1 25 | -10.2% | 10.8% | ||
| Q4 24 | 10.2% | 9.1% | ||
| Q3 24 | 15.6% | -12.6% | ||
| Q2 24 | 8.0% | 7.0% |
资本支出强度ACULCUT
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 0.6% | ||
| Q3 25 | 13.8% | 0.3% | ||
| Q2 25 | 3.0% | 0.9% | ||
| Q1 25 | 2.9% | 1.1% | ||
| Q4 24 | 3.7% | 0.3% | ||
| Q3 24 | 2.8% | 0.3% | ||
| Q2 24 | 4.5% | 0.4% |
现金转化率ACULCUT
| Q1 26 | — | — | ||
| Q4 25 | 4.34× | 0.21× | ||
| Q3 25 | 3.72× | — | ||
| Q2 25 | 1.33× | — | ||
| Q1 25 | -2.02× | — | ||
| Q4 24 | 3.73× | 2.28× | ||
| Q3 24 | 3.99× | -65.89× | ||
| Q2 24 | 1.55× | — |
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
LCUT
| Kitchenware | $114.3M | 56% |
| Tableware | $41.7M | 20% |
| Home Solutions | $29.4M | 14% |
| Other | $18.8M | 9% |
