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ACME UNITED CORP（ACU）与PLUMAS BANCORP（PLBC）财务数据对比。点击上方公司名可切换其他公司
ACME UNITED CORP的季度营收约是PLUMAS BANCORP的1.8倍（$52.3M vs $28.6M），PLUMAS BANCORP同比增速更快（35.1% vs 13.8%），过去两年PLUMAS BANCORP的营收复合增速更高（20.8% 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。
Plumas Bancorp是一家美国银行控股公司，通过旗下子公司Plumas Bank开展业务，为加利福尼亚州北部及内华达州的个人客户、中小企业和本地社区机构提供存款、各类贷款、财富管理等综合零售及商业银行服务。
ACU vs PLBC — 直观对比
营收规模更大
ACU
是对方的1.8倍
$28.6M
营收增速更快
PLBC
高出21.3%
13.8%
两年增速更快
PLBC
近两年复合增速
-2.9%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $52.3M | $28.6M |
| 净利润 | $985.0K | — |
| 毛利率 | 39.7% | — |
| 营业利润率 | 3.3% | 48.9% |
| 净利率 | 1.9% | — |
| 营收同比 | 13.8% | 35.1% |
| 净利润同比 | -40.4% | — |
| 每股收益（稀释后） | $0.24 | $1.56 |
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ACUPLBC
| Q1 26 | $52.3M | — | ||
| Q4 25 | $47.5M | $28.6M | ||
| Q3 25 | $49.1M | $27.4M | ||
| Q2 25 | $54.0M | $20.5M | ||
| Q1 25 | $46.0M | $21.8M | ||
| Q4 24 | $45.9M | $21.2M | ||
| Q3 24 | $48.2M | $21.1M | ||
| Q2 24 | $55.4M | $20.6M |
净利润ACUPLBC
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | — | ||
| Q3 25 | $1.9M | $5.1M | ||
| Q2 25 | $4.8M | $6.3M | ||
| Q1 25 | $1.7M | $7.2M | ||
| Q4 24 | $1.7M | — | ||
| Q3 24 | $2.2M | $7.8M | ||
| Q2 24 | $4.5M | $6.8M |
毛利率ACUPLBC
| Q1 26 | 39.7% | — | ||
| Q4 25 | 38.2% | — | ||
| Q3 25 | 39.1% | — | ||
| Q2 25 | 41.0% | — | ||
| Q1 25 | 39.0% | — | ||
| Q4 24 | 38.7% | — | ||
| Q3 24 | 38.5% | — | ||
| Q2 24 | 40.8% | — |
营业利润率ACUPLBC
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | 48.9% | ||
| Q3 25 | 6.1% | 25.2% | ||
| Q2 25 | 11.8% | 42.2% | ||
| Q1 25 | 5.3% | 46.1% | ||
| Q4 24 | 5.0% | 50.3% | ||
| Q3 24 | 6.1% | 50.6% | ||
| Q2 24 | 11.5% | 45.1% |
净利率ACUPLBC
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | — | ||
| Q3 25 | 3.9% | 18.8% | ||
| Q2 25 | 8.8% | 30.8% | ||
| Q1 25 | 3.6% | 33.0% | ||
| Q4 24 | 3.7% | — | ||
| Q3 24 | 4.6% | 37.1% | ||
| Q2 24 | 8.0% | 32.9% |
每股收益（稀释后）ACUPLBC
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | $1.56 | ||
| Q3 25 | $0.46 | $0.73 | ||
| Q2 25 | $1.16 | $1.05 | ||
| Q1 25 | $0.41 | $1.20 | ||
| Q4 24 | $0.43 | $1.30 | ||
| Q3 24 | $0.54 | $1.31 | ||
| Q2 24 | $1.09 | $1.14 |
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 | $80.6M |
| 总债务越低越好 | $33.0M | — |
| 股东权益账面价值 | $116.7M | $261.1M |
| 总资产 | $195.2M | $2.2B |
| 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ACUPLBC
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | $80.6M | ||
| Q3 25 | $5.1M | $87.3M | ||
| Q2 25 | $3.6M | $79.3M | ||
| Q1 25 | $3.4M | $87.3M | ||
| Q4 24 | $6.4M | $82.0M | ||
| Q3 24 | $5.7M | $118.0M | ||
| Q2 24 | $3.8M | $109.9M |
总债务ACUPLBC
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益ACUPLBC
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | $261.1M | ||
| Q3 25 | $115.8M | $245.9M | ||
| Q2 25 | $113.7M | $193.1M | ||
| Q1 25 | $108.3M | $187.6M | ||
| Q4 24 | $107.0M | $177.9M | ||
| Q3 24 | $106.3M | $181.9M | ||
| Q2 24 | $104.0M | $165.2M |
总资产ACUPLBC
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $2.2B | ||
| Q3 25 | $173.0M | $2.2B | ||
| Q2 25 | $170.9M | $1.6B | ||
| Q1 25 | $163.0M | $1.6B | ||
| Q4 24 | $162.2M | $1.6B | ||
| Q3 24 | $165.5M | $1.7B | ||
| Q2 24 | $173.5M | $1.6B |
负债/权益比ACUPLBC
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| 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 | — | $21.6M |
| 自由现金流经营现金流 - 资本支出 | — | $20.3M |
| 自由现金流率自由现金流/营收 | — | 70.9% |
| 资本支出强度资本支出/营收 | — | 4.6% |
| 现金转化率经营现金流/净利润 | — | — |
| 过去12个月自由现金流最近4个季度 | — | $34.4M |
8季度趋势，按日历期对齐
经营现金流ACUPLBC
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $21.6M | ||
| Q3 25 | $7.1M | $5.6M | ||
| Q2 25 | $6.3M | $2.1M | ||
| Q1 25 | $-3.3M | $7.5M | ||
| Q4 24 | $6.4M | $30.5M | ||
| Q3 24 | $8.9M | $8.0M | ||
| Q2 24 | $6.9M | $5.1M |
自由现金流ACUPLBC
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | $20.3M | ||
| Q3 25 | $301.0K | $4.8M | ||
| Q2 25 | $4.7M | $2.0M | ||
| Q1 25 | $-4.7M | $7.3M | ||
| Q4 24 | $4.7M | $29.8M | ||
| Q3 24 | $7.5M | $7.8M | ||
| Q2 24 | $4.4M | $4.8M |
自由现金流率ACUPLBC
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | 70.9% | ||
| Q3 25 | 0.6% | 17.5% | ||
| Q2 25 | 8.7% | 9.9% | ||
| Q1 25 | -10.2% | 33.7% | ||
| Q4 24 | 10.2% | 141.0% | ||
| Q3 24 | 15.6% | 37.1% | ||
| Q2 24 | 8.0% | 23.5% |
资本支出强度ACUPLBC
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 4.6% | ||
| Q3 25 | 13.8% | 2.9% | ||
| Q2 25 | 3.0% | 0.2% | ||
| Q1 25 | 2.9% | 0.8% | ||
| Q4 24 | 3.7% | 3.2% | ||
| Q3 24 | 2.8% | 0.7% | ||
| Q2 24 | 4.5% | 1.1% |
现金转化率ACUPLBC
| Q1 26 | — | — | ||
| Q4 25 | 4.34× | — | ||
| Q3 25 | 3.72× | 1.09× | ||
| Q2 25 | 1.33× | 0.33× | ||
| Q1 25 | -2.02× | 1.04× | ||
| Q4 24 | 3.73× | — | ||
| Q3 24 | 3.99× | 1.02× | ||
| Q2 24 | 1.55× | 0.75× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
