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ACME UNITED CORP（ACU）与REGIS CORP（RGS）财务数据对比。点击上方公司名可切换其他公司
REGIS CORP的季度营收约是ACME UNITED CORP的1.1倍（$57.1M vs $52.3M），ACME UNITED CORP净利率更高（1.9% vs 0.8%，领先1.1%），REGIS CORP同比增速更快（22.3% vs 13.8%），过去两年REGIS CORP的营收复合增速更高（7.8% 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。
瑞吉斯公司是一家美国美发沙龙运营商，总部位于明尼苏达州明尼阿波利斯市。截至2021年8月，该集团旗下拥有5563家加盟沙龙以及276家直营门店，是北美地区规模领先的美发沙龙连锁经营企业。
ACU vs RGS — 直观对比
营收规模更大
RGS
是对方的1.1倍
$52.3M
营收增速更快
RGS
高出8.5%
13.8%
净利率更高
ACU
高出1.1%
0.8%
两年增速更快
RGS
近两年复合增速
-2.9%
损益表 — Q1 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $52.3M | $57.1M |
| 净利润 | $985.0K | $456.0K |
| 毛利率 | 39.7% | — |
| 营业利润率 | 3.3% | 10.8% |
| 净利率 | 1.9% | 0.8% |
| 营收同比 | 13.8% | 22.3% |
| 净利润同比 | -40.4% | -94.0% |
| 每股收益（稀释后） | $0.24 | $0.16 |
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ACURGS
| Q1 26 | $52.3M | — | ||
| Q4 25 | $47.5M | $57.1M | ||
| Q3 25 | $49.1M | $59.0M | ||
| Q2 25 | $54.0M | $60.4M | ||
| Q1 25 | $46.0M | $57.0M | ||
| Q4 24 | $45.9M | $46.7M | ||
| Q3 24 | $48.2M | $46.1M | ||
| Q2 24 | $55.4M | $49.4M |
净利润ACURGS
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | $456.0K | ||
| Q3 25 | $1.9M | $1.4M | ||
| Q2 25 | $4.8M | $116.5M | ||
| Q1 25 | $1.7M | $250.0K | ||
| Q4 24 | $1.7M | $7.6M | ||
| Q3 24 | $2.2M | $-853.0K | ||
| Q2 24 | $4.5M | $91.2M |
毛利率ACURGS
| 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ACURGS
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | 10.8% | ||
| Q3 25 | 6.1% | 10.0% | ||
| Q2 25 | 11.8% | 12.1% | ||
| Q1 25 | 5.3% | 8.8% | ||
| Q4 24 | 5.0% | 11.8% | ||
| Q3 24 | 6.1% | 4.6% | ||
| Q2 24 | 11.5% | — |
净利率ACURGS
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | 0.8% | ||
| Q3 25 | 3.9% | 2.3% | ||
| Q2 25 | 8.8% | 192.9% | ||
| Q1 25 | 3.6% | 0.4% | ||
| Q4 24 | 3.7% | 16.4% | ||
| Q3 24 | 4.6% | -1.9% | ||
| Q2 24 | 8.0% | 184.7% |
每股收益（稀释后）ACURGS
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | $0.16 | ||
| Q3 25 | $0.46 | $0.49 | ||
| Q2 25 | $1.16 | $43.67 | ||
| Q1 25 | $0.41 | $0.08 | ||
| Q4 24 | $0.43 | $2.71 | ||
| Q3 24 | $0.54 | $-0.36 | ||
| Q2 24 | $1.09 | $38.40 |
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 | $18.4M |
| 总债务越低越好 | $33.0M | $113.3M |
| 股东权益账面价值 | $116.7M | $188.7M |
| 总资产 | $195.2M | $588.3M |
| 负债/权益比越低杠杆越低 | 0.28× | 0.60× |
8季度趋势，按日历期对齐
现金及短期投资ACURGS
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | $18.4M | ||
| Q3 25 | $5.1M | $16.6M | ||
| Q2 25 | $3.6M | $17.0M | ||
| Q1 25 | $3.4M | $13.3M | ||
| Q4 24 | $6.4M | $10.2M | ||
| Q3 24 | $5.7M | $6.3M | ||
| Q2 24 | $3.8M | $10.1M |
总债务ACURGS
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | $113.3M | ||
| Q3 25 | — | $111.3M | ||
| Q2 25 | — | $110.8M | ||
| Q1 25 | — | $112.0M | ||
| Q4 24 | — | $111.5M | ||
| Q3 24 | — | $95.2M | ||
| Q2 24 | — | $99.5M |
股东权益ACURGS
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | $188.7M | ||
| Q3 25 | $115.8M | $187.6M | ||
| Q2 25 | $113.7M | $185.6M | ||
| Q1 25 | $108.3M | $68.6M | ||
| Q4 24 | $107.0M | $66.7M | ||
| Q3 24 | $106.3M | $56.4M | ||
| Q2 24 | $104.0M | $56.8M |
总资产ACURGS
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $588.3M | ||
| Q3 25 | $173.0M | $592.1M | ||
| Q2 25 | $170.9M | $599.0M | ||
| Q1 25 | $163.0M | $511.2M | ||
| Q4 24 | $162.2M | $530.1M | ||
| Q3 24 | $165.5M | $508.9M | ||
| Q2 24 | $173.5M | $530.5M |
负债/权益比ACURGS
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | 0.60× | ||
| Q3 25 | — | 0.59× | ||
| Q2 25 | — | 0.60× | ||
| Q1 25 | — | 1.63× | ||
| Q4 24 | — | 1.67× | ||
| Q3 24 | — | 1.69× | ||
| Q2 24 | — | 1.75× |
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 | — | $1.7M |
| 自由现金流经营现金流 - 资本支出 | — | $891.0K |
| 自由现金流率自由现金流/营收 | — | 1.6% |
| 资本支出强度资本支出/营收 | — | 1.4% |
| 现金转化率经营现金流/净利润 | — | 3.65× |
| 过去12个月自由现金流最近4个季度 | — | $14.9M |
8季度趋势，按日历期对齐
经营现金流ACURGS
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $1.7M | ||
| Q3 25 | $7.1M | $2.3M | ||
| Q2 25 | $6.3M | $6.8M | ||
| Q1 25 | $-3.3M | $6.2M | ||
| Q4 24 | $6.4M | $2.1M | ||
| Q3 24 | $8.9M | $-1.3M | ||
| Q2 24 | $6.9M | $5.1M |
自由现金流ACURGS
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | $891.0K | ||
| Q3 25 | $301.0K | $1.9M | ||
| Q2 25 | $4.7M | $6.2M | ||
| Q1 25 | $-4.7M | $5.9M | ||
| Q4 24 | $4.7M | $1.7M | ||
| Q3 24 | $7.5M | $-1.4M | ||
| Q2 24 | $4.4M | $5.1M |
自由现金流率ACURGS
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | 1.6% | ||
| Q3 25 | 0.6% | 3.2% | ||
| Q2 25 | 8.7% | 10.3% | ||
| Q1 25 | -10.2% | 10.3% | ||
| Q4 24 | 10.2% | 3.6% | ||
| Q3 24 | 15.6% | -3.0% | ||
| Q2 24 | 8.0% | 10.3% |
资本支出强度ACURGS
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 1.4% | ||
| Q3 25 | 13.8% | 0.7% | ||
| Q2 25 | 3.0% | 0.9% | ||
| Q1 25 | 2.9% | 0.6% | ||
| Q4 24 | 3.7% | 0.9% | ||
| Q3 24 | 2.8% | 0.0% | ||
| Q2 24 | 4.5% | 0.0% |
现金转化率ACURGS
| Q1 26 | — | — | ||
| Q4 25 | 4.34× | 3.65× | ||
| Q3 25 | 3.72× | 1.68× | ||
| Q2 25 | 1.33× | 0.06× | ||
| Q1 25 | -2.02× | 24.80× | ||
| Q4 24 | 3.73× | 0.28× | ||
| Q3 24 | 3.99× | — | ||
| Q2 24 | 1.55× | 0.06× |
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
RGS
| Franchise Segment | $37.9M | 66% |
| Royalty | $13.6M | 24% |
| Other | $2.8M | 5% |
| Fees | $1.8M | 3% |
| Franchise Fees | $1.0M | 2% |
