ACME UNITED CORP Earnings Per Share Disclosure
12. Earnings Per Share
The calculation of earnings per share is as follows:
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2025 |
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2024 |
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Numerator: |
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Net income |
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$ |
10,184,421 |
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$ |
10,022,351 |
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Denominator: |
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Denominator for basic earnings per share: |
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Weighted average shares outstanding |
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3,787,284 |
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3,700,568 |
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Effect of diluted employee stock options |
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299,792 |
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397,981 |
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Denominator for dilutive earnings per share |
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4,087,076 |
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4,098,549 |
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Basic earnings per share |
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$ |
2.69 |
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$ |
2.71 |
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Diluted earnings per share |
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$ |
2.49 |
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$ |
2.45 |
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For 2025 324,125 stock options were excluded from diluted earnings per share calculations because they would have been anti-dilutive.
In 2024, all outstanding options were included in the calculation of diluted shares.
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 11, 2026 | Showing above |
| 2024 | Mar 6, 2025 | |
| 2023 | Mar 7, 2024 | |
| 2022 | Mar 10, 2023 | |
| 2021 | Mar 30, 2022 | |
| 2020 | Mar 31, 2021 | |
| 2019 | Mar 13, 2020 | |
| 2018 | Mar 15, 2019 | |
| 2017 | Mar 15, 2018 | |
| 2016 | Mar 10, 2017 | |
| 2015 | Mar 11, 2016 | |
About Earnings Per Share Disclosures
The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.
Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.