ACU: financial statements from SEC

Income statement

Metric	Dec 31, 2025	Dec 31, 2024
Revenue	197m	194m
Cost of revenue	119m	118m
Gross profit	77m	76m
Selling, general and administrative	63m	62m
Operating income	15m	14m
Interest expense	—	2m
Pre-tax income	13m	12m
Income tax	3m	2m
Net income	10m	10m
Earnings per share	2.69	2.71
Earnings per share, diluted	2.49	2.45

Metric	Mar 31, 2026	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024
Cash and equivalents	4m	4m	5m	4m	3m	6m	6m	4m
Receivables	34m	29m	30m	36m	31m	28m	31m	40m
Inventory	63m	60m	60m	57m	57m	56m	56m	57m
Current assets	106m	96m	99m	101m	97m	95m	99m	106m
Property, plant and equipment	39m	39m	39m	33m	32m	32m	31m	31m
Goodwill	10m	10m	10m	10m	10m	10m	8m	8m
Total assets	195m	171m	173m	171m	163m	162m	165m	174m
Current liabilities	23m	23m	22m	23m	20m	23m	22m	28m
Long-term debt	33m	12m	18m	16m	20m	18m	22m	26m
Total liabilities	79m	53m	57m	57m	55m	55m	59m	70m
Equity	117m	118m	116m	114m	108m	107m	106m	104m
Shares outstanding	4m	4m	4m	4m	4m	4m	4m	4m
Shares issued	5m	5m	5m	5m	5m	5m	5m	5m
Treasury shares	2m	2m	2m	2m	2m	2m	2m	2m

Metric	Dec 31, 2025	Dec 31, 2024
Operating cash flow	18m	12m
Depreciation and amortisation	4m	4m
Share-based compensation	2m	2m
Capital expenditure	11m	7m
Investing cash flow	−12m	−13m
Dividends paid	2m	2m
Financing cash flow	−9m	2m