XML 16 R2.htm IDEA: XBRL DOCUMENT v3.24.1
Pay vs Performance Disclosure - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Pay vs Performance Disclosure      
Pay vs Performance Disclosure, Table
Pay-Versus
Performance
The following table presents certain information regarding compensation paid to Acme United’s CEO and other NEOs, and certain measured financial performance for the three years ended December 31, 2023. The amounts shown below are calculated in accordance with Item 402(v) of Regulation
S-K.
 
Year
  
Summary
Compensation
Table Total
for PEO
    
Compensation
Actually Paid
to PEO
   
Average
Summary
Compensation
Table Total
for
Non-PEO
NEOs
   
Average
Compensation
Actually Paid
to Non-PEO

NEOs
    
Value of
Initial Fixed
$100
Investment
Based On
Total
Shareholder
Return
    
Net
Income
($OOO’s)
 
                                                     
2023
   $ 1,844,535      $  2,457,648
 (1)
 
  $ 1,238,180
 (4)
 
  $ 1,675,367      $ 145      $ 8,148
 (7)
 
2022
   $ 1,279,627      $  996,952
 (2)
 
  $   862,962
 (5)
 
  $ 682,743      $ 75      $ 3,037  
2021
   $ 1,772,823      $  1,553,068
 (3)
 
  $ 1,149,527
 (6)
 
  $ 1,012,868      $ 111      $ 10,148  
 
(1)
 
To calculate the compensation “actually paid” to PEO for 2023, the Option Awards value in the Summary Compensation Table (SCT) was deducted ($316,250) and an amount equal to $929,363 was added, representing the result of the stock calculations required by Item 402(v)(2)(iii)(C) of Regulation
S-K.
 
(2)
To calculate the compensation “actually paid” to PEO for 2022, the Option Awards value in the Summary Compensation Table (SCT) was deducted ($334,200) and an amount equal to $51,525 was added, representing the result of the stock calculations required by Item 402(v)(2)(iii)(C) of Regulation
S-K.
 
(3)
 
To calculate the compensation “actually paid” to PEO for 2021, the Option Awards value in the Summary Compensation Table (SCT) was deducted ($852,150) and an amount equal to $632,395 was added, representing the result of the stock calculations required by Item 402(v)(2)(iii)(C) of Regulation
S-K.
 
(4)
 
To calculate the compensation “actually paid” to other NEOs for 2023, the Option Awards value in the Summary Compensation Table (SCT) was deducted ($411,125) and an amount equal to $1,285,500 was added, representing the result of the stock calculations required by Item 402(v)(2)(iii)(C) of Regulation
S-K.
 
(5)
To calculate the compensation “actually paid” to other NEOs for 2022, the Option Awards value in the Summary Compensation Table (SCT) was deducted ($445,600) and an amount equal to $85,163 was added, representing the result of the stock calculations required by Item 402(v)(2)(iii)(C) of Regulation
S-K.
 
(6)
 
To calculate the compensation “actually paid” to other NEOs for 2021, the Option Awards value in the Summary Compensation Table (SCT) was deducted ($1,047,300) and an amount equal to $773,982 was added, representing the result of the stock calculations required by Item 402(v)(2)(iii)(C) of Regulation
S-K.
 
(7)
 
Excludes a net gain in the amount of $9.6 million related to the disposition of the Camillus and Cuda product lines, as previously reported.
   
PEO Total Compensation Amount $ 1,844,535 $ 1,279,627 $ 1,772,823
PEO Actually Paid Compensation Amount $ 2,457,648 996,952 1,553,068
Adjustment To PEO Compensation, Footnote
(1)
 
To calculate the compensation “actually paid” to PEO for 2023, the Option Awards value in the Summary Compensation Table (SCT) was deducted ($316,250) and an amount equal to $929,363 was added, representing the result of the stock calculations required by Item 402(v)(2)(iii)(C) of Regulation
S-K.
 
(2)
To calculate the compensation “actually paid” to PEO for 2022, the Option Awards value in the Summary Compensation Table (SCT) was deducted ($334,200) and an amount equal to $51,525 was added, representing the result of the stock calculations required by Item 402(v)(2)(iii)(C) of Regulation
S-K.
 
(3)
 
To calculate the compensation “actually paid” to PEO for 2021, the Option Awards value in the Summary Compensation Table (SCT) was deducted ($852,150) and an amount equal to $632,395 was added, representing the result of the stock calculations required by Item 402(v)(2)(iii)(C) of Regulation
S-K.
   
Non-PEO NEO Average Total Compensation Amount $ 1,238,180 862,962 1,149,527
Non-PEO NEO Average Compensation Actually Paid Amount $ 1,675,367 682,743 1,012,868
Adjustment to Non-PEO NEO Compensation Footnote
(4)
 
To calculate the compensation “actually paid” to other NEOs for 2023, the Option Awards value in the Summary Compensation Table (SCT) was deducted ($411,125) and an amount equal to $1,285,500 was added, representing the result of the stock calculations required by Item 402(v)(2)(iii)(C) of Regulation
S-K.
 
(5)
To calculate the compensation “actually paid” to other NEOs for 2022, the Option Awards value in the Summary Compensation Table (SCT) was deducted ($445,600) and an amount equal to $85,163 was added, representing the result of the stock calculations required by Item 402(v)(2)(iii)(C) of Regulation
S-K.
 
(6)
 
To calculate the compensation “actually paid” to other NEOs for 2021, the Option Awards value in the Summary Compensation Table (SCT) was deducted ($1,047,300) and an amount equal to $773,982 was added, representing the result of the stock calculations required by Item 402(v)(2)(iii)(C) of Regulation
S-K.
   
Compensation Actually Paid vs. Total Shareholder Return
The following graph illustrates the relationship during 2021-2023 of the Compensation Actually Paid for our CEO and other NEOs as calculated pursuant to SEC rules to our TSR.
 
 
   
Compensation Actually Paid vs. Net Income
The following graph illustrates the relationship during 2021-2023 of the Compensation Actually Paid for our CEO and other NEOs as calculated pursuant to SEC rules to our Net Income.
 
 
   
Total Shareholder Return Amount $ 145 75 111
Net Income (Loss) 8,148,000 3,037,000 10,148,000
PEO | Option Awards Value Deducted [Member]      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount (316,250) (334,200) (852,150)
PEO | Option Awards Value Added [Member]      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount 929,363 51,525 632,395
Non-PEO NEO | Option Awards Value Deducted [Member]      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount (411,125) (445,600) (1,047,300)
Non-PEO NEO | Option Awards Value Added [Member]      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount $ 1,285,500 $ 85,163 $ 773,982