Acme United Corp Liquidation Value
Cash & Equivalents
Key Metrics
Cash Liquidation Value
Liquid Liquidation Value
Operating Liquidation Value
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Liquidation Ladder
| Metric | Total | Per Share |
|---|---|---|
| Cash Liquidation Value | $-63.66M | $-16.71 |
| Liquid Liquidation Value | $-30.15M | $-7.91 |
| Operating Liquidation Value | $33.23M | $8.72 |
Key Components (as of 2026-03-31)
| Cash & Equivalents | $4.20M |
| Accounts Receivable | $33.51M |
| Inventory | $63.39M |
| Current Liabilities | $23.10M |
| Long-term Debt (?) | $33.03M |
| Op. Lease Liability (?) | $5.18M |
| Finance Lease (?) | N/A |
| Shares Outstanding | 3.8M |
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Historical
| Period | Cash | AR | Inventory | AP | Curr Liab | LT Debt | Op Lease | Fin Lease |
|---|---|---|---|---|---|---|---|---|
| 2026-03-31 | $4.20M | $33.51M | $63.39M | $7.65M | $23.10M | $33.03M | $5.18M | N/A |
| 2025-12-31 | $3.60M | $29.10M | $59.85M | $8.07M | $22.87M | $11.85M | $5.53M | N/A |
| 2025-09-30 | $5.15M | $30.03M | $60.16M | $6.49M | $22.09M | $18.25M | $5.90M | N/A |
| 2025-06-30 | $3.64M | $36.17M | $57.31M | $10.18M | $23.47M | $16.35M | $6.18M | N/A |
SEC Filings
| Period | Form | Filed | Link |
|---|---|---|---|
| 2026-03-31 | 10-Q | 2026-05-06 | View |
| 2025-12-31 | 10-K | 2026-03-11 | View |
| 2025-09-30 | 10-Q | 2025-11-06 | View |
| 2025-06-30 | 10-Q | 2025-08-06 | View |
| 2025-03-31 | 10-Q | 2025-05-07 | View |
| 2024-12-31 | 10-K | 2025-03-06 | View |
| 2024-09-30 | 10-Q | 2024-11-08 | View |
| 2024-06-30 | 10-Q | 2024-08-08 | View |
AI Insights
ACME UNITED CORP (ACU) presents a modestly positive liquidation recovery posture at the operating asset level but negative equity recovery under a strict cash liquidation framework, consistent with prior periods. MFFAIS reports a cash liquidation value of -$57.1M, liquid liquidation value of -$23.6M, and operating liquidation value of +$39.8M as of March 31, 2026. The negative cash LLV reflects the standard asymmetry: assets are haircut while liabilities are held at face.
Key balance sheet drivers: Total assets of $195.2M versus total liabilities of $78.5M yields book equity of $116.7M. However, under liquidation haircuts, the recoverable asset pool contracts substantially. Cash of $4.2M recovers at par. Accounts receivable of $33.5M (net of $527K allowance) recovers at roughly 90-95%, yielding approximately $30-32M. Inventory of $63.4M at 60% recovery yields approximately $38M. PP&E net of $39.3M (gross $72.9M) at 50-70% of gross recovers approximately $36-51M. Against this, $34.0M of net intangibles and $9.9M of goodwill recover at zero under the lens, eliminating $43.9M of book assets. The operating lease ROU asset ($6.4M) is similarly zeroed while the corresponding liabilities ($1.4M current + $5.2M noncurrent = $6.5M) remain at face. Deferred tax liability ($3.7M), accrued liabilities ($17.8M), current liabilities ($23.1M), and long-term debt ($33.0M) all face at full face value.
The most material change since the prior filing (10-K for FY2025, filed March 11, 2026) is the January 15, 2026 acquisition of My Medic assets for $18.6M ($14.4M cash paid at close, $3.1M holdback, $1.0M contingent). This transaction introduced $15.4M of acquired intangibles (zero liquidation value), $2.7M of acquired inventory, and $4.1M in new accrued liabilities (holdback + contingent) on the liability stack—net value-destructive under liquidation lens. Revolving credit facility drew down by $21.2M in Q1 2026 to fund the acquisition and operations, with $33.0M outstanding as of March 31, 2026 against a $65M facility maturing May 31, 2027. The long-term debt to equity ratio jumped from 18.1% at year-end 2025 to 36.3% at March 31, 2026, a material deterioration in leverage. The filing discusses tariff cost headwinds in MD&A but does not separately tag tariff-related inventory write-up or write-down in XBRL; those impacts are embedded in cost of goods sold.
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