{"filing":{"accession_number":"0001193125-26-310329","cik":"0000002098","ticker":"ACU","company_name":"ACME UNITED CORP","form":"8-K","filing_date":"2026-07-21","report_date":null,"primary_document":"acu-20260721.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2098/000119312526310329/acu-20260721.htm"},"events":[{"id":19132,"run_id":17217,"accession_number":"0001193125-26-310329","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"ACME United Corp entered into a new $65 million syndicated credit facility with HSBC and City National Bank on July 15, 2026, replacing its prior facility. The facility carries Term SOFR plus margin pricing, commitment fees, financial covenants, and a two-year maturity, representing a material creation of a direct financial obligation.","company_name":"ACME UNITED CORP","ticker":"ACU","filing_date":"2026-07-21","form":"8-K","submitted_at":null,"items":[{"id":18135,"accession_number":"0001193125-26-310329","item_number":"1.01","item_title":"ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Company entered into a new $65 million syndicated credit facility with HSBC and City National Bank on July 15, 2026, replacing its prior facility. This is a material creation of a direct financial obligation—a new credit facility with specified terms (Term SOFR plus margin, commitment fees, financial covenants, and a two-year maturity). The disclosure of the facility amount, pricing structure, covenants, and security interests is characteristic of debt_issuance classification under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T20:16:54.360228+00:00","company_name":"","ticker":null,"filing_date":""},{"id":18137,"accession_number":"0001193125-26-310329","item_number":"2.03","item_title":"CREATION OF A DIRECT FINANCIAL OBLIGATION OR AN OBLIGATION UNDER AN OFF-BALANCE SHEET ARRANGEMENT OF A REGISTRANT.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 is the dedicated 8-K item for creation of direct financial obligations, typically debt issuances, credit facilities, or term loans. The filing incorporates Item 1.01 by reference, which commonly covers material acquisitions or transactions that create new debt obligations. This is a material event affecting the registrant's capital structure and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T20:16:54.360228+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":19133,"run_id":17217,"accession_number":"0001193125-26-310329","anchor_item_number":"1.02","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"The Company terminated a material definitive agreement as disclosed in Item 1.02, which incorporates Item 1.01 by reference.","company_name":"ACME UNITED CORP","ticker":"ACU","filing_date":"2026-07-21","form":"8-K","submitted_at":null,"items":[{"id":18136,"accession_number":"0001193125-26-310329","item_number":"1.02","item_title":"TERMINATION OF A MATERIAL DEFINITIVE AGREEMENT","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"Item 1.02 discloses termination of a material definitive agreement and incorporates Item 1.01 by reference. Item 1.01 typically covers entry into material agreements or M\u0026A activity. The termination of a material definitive agreement—particularly one cross-referenced to Item 1.01—signals a material change in a transaction or strategic arrangement. This is most appropriately classified as M\u0026A activity or a related material transaction event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T20:16:54.360228+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":18135,"accession_number":"0001193125-26-310329","item_number":"1.01","item_title":"ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Company entered into a new $65 million syndicated credit facility with HSBC and City National Bank on July 15, 2026, replacing its prior facility. This is a material creation of a direct financial obligation—a new credit facility with specified terms (Term SOFR plus margin, commitment fees, financial covenants, and a two-year maturity). The disclosure of the facility amount, pricing structure, covenants, and security interests is characteristic of debt_issuance classification under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T20:16:54.360228+00:00","company_name":"ACME UNITED CORP","ticker":"ACU","filing_date":"2026-07-21"},{"id":18136,"accession_number":"0001193125-26-310329","item_number":"1.02","item_title":"TERMINATION OF A MATERIAL DEFINITIVE AGREEMENT","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"Item 1.02 discloses termination of a material definitive agreement and incorporates Item 1.01 by reference. Item 1.01 typically covers entry into material agreements or M\u0026A activity. The termination of a material definitive agreement—particularly one cross-referenced to Item 1.01—signals a material change in a transaction or strategic arrangement. This is most appropriately classified as M\u0026A activity or a related material transaction event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T20:16:54.360228+00:00","company_name":"ACME UNITED CORP","ticker":"ACU","filing_date":"2026-07-21"},{"id":18137,"accession_number":"0001193125-26-310329","item_number":"2.03","item_title":"CREATION OF A DIRECT FINANCIAL OBLIGATION OR AN OBLIGATION UNDER AN OFF-BALANCE SHEET ARRANGEMENT OF A REGISTRANT.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 is the dedicated 8-K item for creation of direct financial obligations, typically debt issuances, credit facilities, or term loans. The filing incorporates Item 1.01 by reference, which commonly covers material acquisitions or transactions that create new debt obligations. This is a material event affecting the registrant's capital structure and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T20:16:54.360228+00:00","company_name":"ACME UNITED CORP","ticker":"ACU","filing_date":"2026-07-21"}]}