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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 10-Q
☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended: March 31, 2024
or
☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from: to
Commission file number: 01-07698
ACME UNITED CORPORATION
(Exact Name of Registrant as Specified in Its Charter)
|
|
|
Connecticut |
|
06-0236700 |
State or Other Jurisdiction of |
|
I.R.S. Employer Identification No. |
Incorporation or Organization |
|
|
|
|
|
1 Waterview Drive, Shelton, Connecticut |
|
06484 |
Address of Principal Executive Offices |
|
Zip Code |
Registrant's telephone number, including area code: (203) 254-6060
Securities registered pursuant to Section 12(b) of the Act:
|
|
|
Title of each class |
Trading Symbol |
Name of each exchange on which registered |
$2.50 par value Common Stock |
ACU |
NYSE American |
Indicate by check mark whether the registrant (l) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (sec. 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐
Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act (Check one).
|
|
|
|
|
Large accelerated filer |
☐ |
|
Accelerated filer |
☒ |
|
|
|
|
|
Non-accelerated filer |
☐ |
|
Smaller Reporting Company |
☒ |
|
|
|
|
|
Emerging growth company |
☐ |
|
|
|
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(s) of the Exchange Act ☐
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
Registrant had 3,661,880 shares of its $2.50 par value Common Stock outstanding as of May 3, 2024.
ACME UNITED CORPORATION
INDEX
Part I - FINANCIAL INFORMATION
Item 1: Financial Statements
ACME UNITED CORPORATION
CONDENSED CONSOLIDATED BALANCE SHEETS
(all amounts in thousands)
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
|
|
(unaudited) |
|
|
(Note 1) |
|
ASSETS |
|
|
|
|
|
|
Current assets: |
|
|
|
|
|
|
Cash and cash equivalents |
|
$ |
2,443 |
|
|
$ |
4,796 |
|
Accounts receivable, less allowance of $678 in 2024 and $567 in 2023 |
|
|
32,966 |
|
|
|
26,234 |
|
Inventories |
|
|
56,887 |
|
|
|
55,470 |
|
Prepaid expenses and other current assets |
|
|
5,357 |
|
|
|
4,773 |
|
Restricted cash |
|
|
750 |
|
|
|
750 |
|
Total current assets |
|
|
98,403 |
|
|
|
92,023 |
|
Property, plant and equipment: |
|
|
|
|
|
|
Land |
|
|
2,387 |
|
|
|
2,387 |
|
Buildings |
|
|
17,677 |
|
|
|
17,502 |
|
Machinery and equipment |
|
|
35,846 |
|
|
|
34,705 |
|
|
|
|
55,910 |
|
|
|
54,594 |
|
Less: accumulated depreciation |
|
|
27,047 |
|
|
|
26,568 |
|
Net property, plant and equipment |
|
|
28,863 |
|
|
|
28,026 |
|
|
|
|
|
|
|
|
Operating lease right-of-use asset, net |
|
|
5,530 |
|
|
|
2,002 |
|
Goodwill |
|
|
8,189 |
|
|
|
8,189 |
|
Intangible assets, less accumulated amortization |
|
|
18,396 |
|
|
|
19,001 |
|
Total assets |
|
$ |
159,381 |
|
|
$ |
149,241 |
|
See Notes to Condensed Consolidated Financial Statements.
ACME UNITED CORPORATION
CONDENSED CONSOLIDATED BALANCE SHEETS (continued)
(all amounts in thousands, except par value and share amounts)
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
|
|
(unaudited) |
|
|
(Note 1) |
|
LIABILITIES |
|
|
|
|
|
|
Current liabilities: |
|
|
|
|
|
|
Accounts payable |
|
$ |
7,907 |
|
|
$ |
12,102 |
|
Operating lease liability - current portion |
|
|
1,577 |
|
|
|
1,099 |
|
Current portion of mortgage payable |
|
|
424 |
|
|
|
419 |
|
Other current liabilities |
|
|
11,930 |
|
|
|
12,393 |
|
Total current liabilities |
|
|
21,838 |
|
|
|
26,013 |
|
Non-current liabilities: |
|
|
|
|
|
|
Long-term debt |
|
|
23,294 |
|
|
|
13,105 |
|
Mortgage payable, net of current portion |
|
|
10,179 |
|
|
|
10,284 |
|
Operating lease liability - non-current portion |
|
|
4,063 |
|
|
|
1,026 |
|
Deferred income taxes |
|
|
899 |
|
|
|
899 |
|
Other non-current liabilities |
|
|
16 |
|
|
|
16 |
|
Total liabilities |
|
|
60,289 |
|
|
|
51,343 |
|
|
|
|
|
|
|
|
Commitments and contingencies (see note 2) |
|
|
|
|
|
|
|
|
|
|
|
|
|
STOCKHOLDERS' EQUITY |
|
|
|
|
|
|
Common stock, par value $2.50: |
|
|
|
|
|
|
authorized 8,000,000 shares; |
|
|
|
|
|
|
5,206,752 shares issued and 3,661,880 shares outstanding in 2024 and |
|
|
|
|
|
|
5,190,072 shares issued and 3,645,200 shares outstanding in 2023 |
|
|
13,008 |
|
|
|
12,966 |
|
Additional paid-in capital |
|
|
16,317 |
|
|
|
15,918 |
|
Retained earnings |
|
|
87,791 |
|
|
|
86,716 |
|
Treasury stock, at cost - 1,544,872 shares in 2024 and 2023 |
|
|
(15,996 |
) |
|
|
(15,996 |
) |
Accumulated other comprehensive loss: |
|
|
|
|
|
|
Translation adjustment |
|
|
(2,028 |
) |
|
|
(1,706 |
) |
Total stockholders’ equity |
|
|
99,092 |
|
|
|
97,898 |
|
Total liabilities and stockholders’ equity |
|
$ |
159,381 |
|
|
$ |
149,241 |
|
See Notes to Condensed Consolidated Financial Statements.
ACME UNITED CORPORATION
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(UNAUDITED)
(all amounts in thousands, except per share amounts)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended March 31, |
|
|
|
|
2024 |
|
|
2023 |
|
|
Net sales |
|
$ |
44,956 |
|
|
$ |
45,838 |
|
|
Cost of goods sold |
|
|
27,560 |
|
|
|
29,557 |
|
|
|
|
|
|
|
|
|
|
Gross profit |
|
|
17,396 |
|
|
|
16,281 |
|
|
|
|
|
|
|
|
|
|
Selling, general and administrative expenses |
|
|
14,838 |
|
|
|
14,093 |
|
|
Operating income |
|
|
2,558 |
|
|
|
2,188 |
|
|
|
|
|
|
|
|
|
|
Non-operating items: |
|
|
|
|
|
|
|
Interest: |
|
|
|
|
|
|
|
Interest expense |
|
|
476 |
|
|
|
919 |
|
|
Interest income |
|
|
(33 |
) |
|
|
(17 |
) |
|
Interest expense, net |
|
|
443 |
|
|
|
902 |
|
|
Other income, net |
|
|
(44 |
) |
|
|
(23 |
) |
|
Income before income tax expense |
|
|
2,159 |
|
|
|
1,309 |
|
|
Income tax expense |
|
|
523 |
|
|
|
319 |
|
|
Net income |
|
$ |
1,636 |
|
|
$ |
990 |
|
|
|
|
|
|
|
|
|
|
Basic earnings per share |
|
$ |
0.45 |
|
|
$ |
0.28 |
|
|
|
|
|
|
|
|
|
|
Diluted earnings per share |
|
$ |
0.39 |
|
|
$ |
0.28 |
|
|
|
|
|
|
|
|
|
|
Weighted average number of common shares outstanding-denominator used for basic per share computations |
|
|
3,650 |
|
|
|
3,541 |
|
|
Weighted average number of dilutive stock options outstanding |
|
|
563 |
|
|
|
- |
|
|
Denominator used for diluted per share computations |
|
|
4,213 |
|
|
|
3,541 |
|
|
|
|
|
|
|
|
|
|
Dividends declared per share |
|
$ |
0.15 |
|
|
$ |
0.14 |
|
|
See Notes to Condensed Consolidated Financial Statements.
ACME UNITED CORPORATION
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
(UNAUDITED)
(all amounts in thousands)
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended |
|
|
|
March 31, |
|
|
|
2024 |
|
|
2023 |
|
Net income |
|
$ |
1,636 |
|
|
$ |
990 |
|
Other comprehensive (loss) income: |
|
|
|
|
|
|
Foreign currency translation adjustment |
|
|
(322 |
) |
|
|
109 |
|
Comprehensive income |
|
$ |
1,314 |
|
|
$ |
1,099 |
|
See Notes to Condensed Consolidated Financial Statements.
ACME UNITED CORPORATION
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY
(UNAUDITED)
(all amounts in thousands, except share amounts)
For the three months ended March 31, 2023
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Outstanding
Shares of
Common
Stock |
|
|
Common
Stock |
|
|
Treasury
Stock |
|
|
Additional
Paid-In
Capital |
|
|
Accumulated
Other
Comprehensive
Loss |
|
|
Retained
Earnings |
|
|
Total |
|
Balances, December 31, 2022 |
|
|
3,538,179 |
|
|
$ |
12,699 |
|
|
$ |
(15,996 |
) |
|
$ |
13,448 |
|
|
$ |
(2,088 |
) |
|
$ |
70,967 |
|
|
$ |
79,030 |
|
Net income |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
990 |
|
|
|
990 |
|
Other comprehensive income |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
109 |
|
|
|
|
|
|
109 |
|
Stock compensation expense |
|
|
|
|
|
|
|
|
|
|
|
424 |
|
|
|
|
|
|
|
|
|
424 |
|
Distributions to shareholders |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(497 |
) |
|
|
(497 |
) |
Issuance of common stock |
|
|
5,000 |
|
|
|
12 |
|
|
|
|
|
|
49 |
|
|
|
|
|
|
|
|
|
61 |
|
Net share settlement of stock options |
|
|
2,546 |
|
|
|
6 |
|
|
|
|
|
|
(7 |
) |
|
|
|
|
|
|
|
|
(1 |
) |
Balances March 31, 2023 |
|
|
3,545,725 |
|
|
$ |
12,717 |
|
|
$ |
(15,996 |
) |
|
$ |
13,914 |
|
|
$ |
(1,979 |
) |
|
$ |
71,460 |
|
|
$ |
80,116 |
|
For the three months ended March 31, 2024
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Outstanding
Shares of
Common
Stock |
|
|
Common
Stock |
|
|
Treasury
Stock |
|
|
Additional
Paid-In
Capital |
|
|
Accumulated
Other
Comprehensive
Loss |
|
|
Retained
Earnings |
|
|
Total |
|
Balances, December 31, 2023 |
|
|
3,645,200 |
|
|
$ |
12,966 |
|
|
$ |
(15,996 |
) |
|
$ |
15,918 |
|
|
$ |
(1,706 |
) |
|
$ |
86,716 |
|
|
$ |
97,898 |
|
Net income |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1,636 |
|
|
|
1,636 |
|
Other comprehensive loss |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(322 |
) |
|
|
|
|
|
(322 |
) |
Stock compensation expense |
|
|
|
|
|
|
|
|
|
|
|
449 |
|
|
|
|
|
|
|
|
|
449 |
|
Distributions to shareholders |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(561 |
) |
|
|
(561 |
) |
Issuance of common stock |
|
|
14,438 |
|
|
|
36 |
|
|
|
|
|
|
287 |
|
|
|
|
|
|
|
|
|
323 |
|
Cash settlement of stock options |
|
|
|
|
|
|
|
|
|
|
|
(296 |
) |
|
|
|
|
|
|
|
|
(296 |
) |
Net share settlement of stock options |
|
|
2,242 |
|
|
|
6 |
|
|
|
|
|
|
(41 |
) |
|
|
|
|
|
|
|
|
(35 |
) |
Balances March 31, 2024 |
|
|
3,661,880 |
|
|
$ |
13,008 |
|
|
$ |
(15,996 |
) |
|
$ |
16,317 |
|
|
$ |
(2,028 |
) |
|
$ |
87,791 |
|
|
$ |
99,092 |
|
See Notes to Condensed Consolidated Financial Statements.
ACME UNITED CORPORATION
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(UNAUDITED)
(all amounts in thousands)
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended |
|
|
|
March 31, |
|
|
|
2024 |
|
|
2023 |
|
Cash flows from operating activities: |
|
|
|
|
|
|
Net income |
|
$ |
1,636 |
|
|
$ |
990 |
|
Adjustments to reconcile net income to net cash (used in) provided by operating activities: |
|
|
|
|
|
|
Depreciation |
|
|
860 |
|
|
|
720 |
|
Amortization of intangible assets |
|
|
605 |
|
|
|
517 |
|
Non-cash lease adjustment |
|
|
(12 |
) |
|
|
(12 |
) |
Stock compensation expense |
|
|
449 |
|
|
|
424 |
|
Provision for bad debt |
|
|
112 |
|
|
|
26 |
|
Amortization of deferred financing costs |
|
|
9 |
|
|
|
9 |
|
Changes in operating assets and liabilities: |
|
|
|
|
|
|
Accounts receivable |
|
|
(6,774 |
) |
|
|
(666 |
) |
Inventories |
|
|
(1,659 |
) |
|
|
4,987 |
|
Prepaid expenses and other assets |
|
|
(590 |
) |
|
|
(1,405 |
) |
Accounts payable |
|
|
(4,517 |
) |
|
|
73 |
|
Other accrued liabilities |
|
|
(287 |
) |
|
|
2,013 |
|
Total adjustments |
|
|
(11,804 |
) |
|
|
6,686 |
|
Net cash (used in) provided by operating activities |
|
|
(10,168 |
) |
|
|
7,676 |
|
|
|
|
|
|
|
|
Cash flows from investing activities: |
|
|
|
|
|
|
Purchase of property, plant and equipment |
|
|
(1,611 |
) |
|
|
(701 |
) |
Net cash used in investing activities |
|
|
(1,611 |
) |
|
|
(701 |
) |
|
|
|
|
|
|
|
Cash flows from financing activities: |
|
|
|
|
|
|
Net borrowings (repayments) of long-term debt |
|
|
10,183 |
|
|
|
(9,787 |
) |
Tax withholding on net share settlement of stock options |
|
|
(35 |
) |
|
|
- |
|
Cash settlement of stock options |
|
|
(296 |
) |
|
|
- |
|
Repayments on mortgage |
|
|
(104 |
) |
|
|
(101 |
) |
Proceeds from issuance of common stock |
|
|
323 |
|
|
|
61 |
|
Distributions to shareholders |
|
|
(561 |
) |
|
|
(497 |
) |
Net cash provided by (used in) financing activities |
|
|
9,510 |
|
|
|
(10,324 |
) |
|
|
|
|
|
|
|
Effect of exchange rate changes on cash, cash equivalents and restricted cash |
|
|
(84 |
) |
|
|
13 |
|
Net change in cash, cash equivalents and restricted cash |
|
|
(2,353 |
) |
|
|
(3,336 |
) |
|
|
|
|
|
|
|
Cash, cash equivalents and restricted cash at beginning of period |
|
|
5,546 |
|
|
|
7,600 |
|
|
|
|
|
|
|
|
Cash, cash equivalents and restricted cash at end of period |
|
$ |
3,193 |
|
|
$ |
4,264 |
|
|
|
|
|
|
|
|
Supplemental cash flow information: |
|
|
|
|
|
|
Cash paid for income taxes |
|
$ |
9 |
|
|
$ |
122 |
|
Cash paid for interest |
|
$ |
385 |
|
|
$ |
919 |
|
See Notes to Condensed Consolidated Financial Statements.
ACME UNITED CORPORATION
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
1. Basis of Presentation
The accompanying condensed consolidated financial statements include all adjustments necessary to present fairly the financial position, results of operations and cash flows of Acme United Corporation (the “Company”). These adjustments are of a normal, recurring nature. However, the financial statements do not include all the disclosures normally required by accounting principles generally accepted in the United States or those normally made in the Company's Annual Report on Form 10-K. Please refer to the Company's Annual Report on Form 10-K for the year ended December 31, 2023 for such disclosures. The condensed consolidated balance sheet as of December 31, 2023 was derived from the audited consolidated balance sheet as of that date. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with Management’s Discussion and Analysis of Financial Condition and Results of Operations and the financial statements and notes thereto included in the Company’s 2023 Annual Report on Form 10-K.
The Company has evaluated events and transactions subsequent to March 31, 2024 and through the date these condensed consolidated financial statements were issued.
Recently Issued Accounting Standards
In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires the disclosure of additional segment information. ASU No. 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024; this ASU allows for early adoption. The Company is currently evaluating the impact of adopting ASU 2023-07.
In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. ASU No. 2023-09 is effective for annual periods beginning after December 15, 2024. The guidance is to be applied on a prospective basis with the option to apply the standard retrospectively; this ASU allows for early adoption. The Company is currently evaluating the impact of adopting ASU 2023-09.
2. Commitments and Contingencies
There are no pending material legal proceedings to which the Company is a party, or, to the actual knowledge of the Company, contemplated by any governmental authority.
3. Revenue from Contracts with Customers
Nature of Goods and Services
The Company recognizes revenue from the sales of a broad line of products that are grouped into two main categories: (a) first aid and medical; and (b) cutting and sharpening. The first aid and medical category includes first aid kits and refills, over-the-counter medications and a variety of medical products. The cutting and sharpening category includes scissors, knives, paper trimmers, pencil sharpeners and other sharpening tools. Revenue recognition is evaluated through the following five steps: (i) identification of the contract or contracts with a customer; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price in the contract; and (v) recognition of revenue when or as a performance obligation is satisfied.
When Performance Obligations Are Satisfied
A performance obligation is a promise in a contract to transfer a distinct good or service to the customer. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. Revenue is generated by the sale of the Company’s products to its customers. Sales contracts (purchase orders) generally have a single performance obligation that is satisfied at a point in time, upon shipment or delivery, depending on the terms of the underlying contract. Revenue is measured based on the consideration specified in the contract. The amount of consideration we receive and revenue we recognize is impacted by incentives ("customer rebates"), including sales rebates, which are generally tied to sales volume levels, in-store promotional allowances, shared media and customer catalog allowances and other cooperative advertising arrangements; freight allowance programs offered to our customers; and allowance for returns and discounts. We generally recognize customer rebate costs as a deduction to gross sales at the time that the associated revenue is recognized.
Significant Payment Terms
Payment terms for each customer are dependent on the agreed upon contractual repayment terms. Payment terms typically are between 30 and 90 days and vary depending on the size of the customer and its risk profile to the Company. Some customers receive discounts for early payment.
Product Returns
The Company accepts product returns in the normal course of business. The Company estimates reserves for returns and the related refunds to customers based on historical experience. Reserves for returned merchandise are included as a component of “Accounts receivable” in the condensed consolidated balance sheets.
Practical Expedient Usage and Accounting Policy Elections
For the Company’s contracts that have an original duration of one year or less, the Company uses the practical expedient in ASC 606-10-32-18 applicable to such contracts and does not consider the time value of money in relation to significant financing components. The effect of applying this practical expedient election did not have an impact on the Company’s condensed consolidated financial statements.
Per ASC 606-10-25-18B, the Company has elected to account for shipping and handling activities that occur after the customer has obtained control as a fulfillment activity instead of a performance obligation. Furthermore, shipping and handling activities performed before transfer of control of the product also do not constitute a separate and distinct performance obligation. The effect of applying this practical expedient election did not have an impact on the Company’s condensed consolidated financial statements.
The Company has elected to exclude from the transaction price those amounts which relate to sales and other taxes that are assessed by governmental authorities and that are imposed on and concurrent with a specific revenue-producing transaction and collected by the Company from a customer.
Applying the practical expedient in ASC 340-40-25-4, Other Assets and Deferred Costs, the Company recognizes the incremental costs of obtaining contracts as an expense when incurred. These costs are included in “Selling, general and administrative expenses.”
Disaggregation of Revenues
The following table represents external net sales disaggregated by product category, by segment (amounts in thousands):
For the three months ended March 31, 2024
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
United States |
|
|
Canada |
|
|
Europe |
|
|
Total |
|
First Aid and Medical |
|
$ |
24,609 |
|
|
$ |
2,191 |
|
|
$ |
258 |
|
|
$ |
27,058 |
|
Cutting and Sharpening |
|
|
13,382 |
|
|
|
848 |
|
|
|
3,668 |
|
|
|
17,898 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Net Sales |
|
$ |
37,991 |
|
|
$ |
3,039 |
|
|
$ |
3,926 |
|
|
$ |
44,956 |
|
For the three months ended March 31, 2023
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
United States |
|
|
Canada |
|
|
Europe |
|
|
Total |
|
First Aid and Medical |
|
$ |
24,770 |
|
|
$ |
1,852 |
|
|
$ |
367 |
|
|
$ |
26,989 |
|
Cutting and Sharpening |
|
|
14,083 |
|
|
|
1,405 |
|
|
|
3,361 |
|
|
|
18,849 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Net Sales |
|
$ |
38,853 |
|
|
$ |
3,257 |
|
|
$ |
3,728 |
|
|
$ |
45,838 |
|
4. Debt and Shareholders’ Equity
Long-term debt consists of (i) borrowings under the Company’s revolving loan agreement with HSBC Bank, N.A.(“HSBC”) and (ii) amounts outstanding under the fixed rate mortgage on the Company’s manufacturing and distribution facilities in Rocky Mount, NC and Vancouver, WA. The revolving loan agreement provides for borrowings of up to $65 million at an interest rate of Secured Overnight Financing Rate (“SOFR”) plus a margin of +1.75%; interest is payable monthly. The credit facility has an expiration date of May 31, 2026. The Company must pay a facility fee, payable quarterly, in an amount equal to one eighth of one percent (.125%) per annum of the average daily unused portion of the revolving credit line. The facility is intended to provide liquidity for growth, acquisitions, dividends, share repurchases, and other operating activities. Under the revolving loan agreement, the Company is required to maintain a specific ratio of funded debt to EBITDA, a fixed charge coverage ratio and must have annual net income greater than $0, measured as of the end of each fiscal year. As of March 31, 2024, the Company was in compliance with the covenants under the revolving loan agreement as then in effect.
As of March 31, 2024 and December 31, 2023, the Company had outstanding borrowings of $23,347,000 and $13,165,000, excluding deferred financing costs of $53,000 and $60,000, respectively, under the Company’s revolving loan agreement with HSBC.
The Company’s manufacturing and distribution facilities in Rocky Mount, NC and Vancouver, WA were financed by a fixed rate mortgage with HSBC at a fixed interest rate of 3.8%. The Company entered into the agreement on December 1, 2021. Commencing on January 1, 2022, payments of principal and interest are due monthly, with all amounts outstanding due on maturity on December 1, 2031. As of March 31, 2024 and December 31, 2023, long-term debt related to the mortgage consisted of the following (amounts in ‘000’s):
|
|
|
|
|
|
|
|
March 31, 2024 |
|
December 31, 2023 |
|
|
|
|
|
|
Mortgage payable - HSBC Bank N.A. |
$ |
10,719 |
|
$ |
10,823 |
|
Less debt issuance costs |
|
(116 |
) |
|
(120 |
) |
|
|
10,603 |
|
|
10,703 |
|
Less current maturities |
|
424 |
|
|
419 |
|
Long-term mortgage payable less current maturities |
$ |
10,179 |
|
$ |
10,284 |
|
|
|
|
|
|
During the three months ended March 31, 2024, the Company issued a total of 14,438 shares of common stock and received aggregate proceeds of $323,000 upon exercise of employee stock options. Also, during the three months ended March 31, 2024, the Company issued 2,242 shares of common stock to optionees who had elected a net share settlement of certain of their respective options. During the three months ended March 31, 2024, the Company paid approximately $296,000 to optionees who had elected a net cash settlement of certain of their respective options.
5. Segment Information
The Company reports financial information based on the organizational structure used by the Company’s chief operating decision maker for making operating and investment decisions and for assessing performance. The Company’s reportable business segments consist of: (1) United States; (2) Canada; and (3) Europe. As described below, the activities of the Company’s Asian operations are closely linked to those of the U.S. operations; accordingly, the Company’s chief operating decision maker reviews the financial results of both, on a consolidated basis, and as such, the results of the Asian operations have been aggregated with the results of the United States operations to form one reportable segment called the “United States segment” or “U.S. segment”. Each reportable segment derives its revenue from the sales of first aid and medical products, cutting and sharpening devices and measuring instruments for school, office, home, hardware, sporting and industrial use.
Domestic sales orders are filled primarily from the Company’s distribution centers in North Carolina, Washington, Massachusetts, Tennessee, Florida, New Hampshire and California. The Company is responsible for the costs of shipping, insurance, customs clearance, duties, storage and distribution related to such products. Orders filled from the Company’s inventory are generally for less than container-sized lots.
Direct import sales are products sold by the Company’s Asian subsidiary, directly to major U.S. retailers, who take ownership of the products in Asia. These sales are completed by delivering products to the customers’ common carriers at the shipping points in Asia. Direct import sales are made in larger quantities than domestic sales, typically full containers. Direct import sales represented approximately 8% of the Company’s total net sales for the three months ended March 31, 2024 compared to 6% for the same period in 2023.
The chief operating decision maker evaluates the performance of each operating segment based on segment revenues and operating income. Segment revenues are defined as total revenues, including both external customer revenue and inter-segment revenue. Segment operating earnings are defined as segment revenues, less cost of goods sold and operating expenses. Identifiable assets by segment are those assets used in the respective reportable segment’s operations. Inter-segment amounts are eliminated to arrive at consolidated financial results.
The following table sets forth certain financial data by segment for the three months ended March 31, 2024 and 2023:
Financial data by segment:
(in thousands)
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended March 31, |
|
|
Sales to external customers: |
|
2024 |
|
|
2023 |
|
|
United States |
|
$ |
37,991 |
|
|
$ |
38,853 |
|
|
Canada |
|
|
3,039 |
|
|
|
3,257 |
|
|
Europe |
|
|
3,926 |
|
|
|
3,728 |
|
|
Consolidated |
|
$ |
44,956 |
|
|
$ |
45,838 |
|
|
|
|
|
|
|
|
|
|
Operating income: |
|
|
|
|
|
|
|
United States |
|
$ |
2,339 |
|
|
$ |
1,781 |
|
|
Canada |
|
|
39 |
|
|
|
217 |
|
|
Europe |
|
|
180 |
|
|
|
190 |
|
|
Consolidated |
|
$ |
2,558 |
|
|
$ |
2,188 |
|
|
|
|
|
|
|
|
|
|
Interest expense, net |
|
|
443 |
|
|
|
902 |
|
|
Other income, net |
|
|
(44 |
) |
|
|
(23 |
) |
|
Consolidated income before income taxes |
|
$ |
2,159 |
|
|
$ |
1,309 |
|
|
Assets by segment:
(in thousands)
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
United States |
|
$ |
139,228 |
|
|
$ |
131,382 |
|
Canada |
|
|
11,094 |
|
|
|
8,557 |
|
Europe |
|
|
9,059 |
|
|
|
9,302 |
|
Consolidated |
|
$ |
159,381 |
|
|
$ |
149,241 |
|
6. Stock Based Compensation
The Company recognizes share-based compensation based on the fair value of the equity instrument on the grant date. Compensation expense is recognized over the required service period, which is generally the vesting period of the equity instrument. Share-based compensation expense was approximately $449,000 for the three months ended March 31, 2024 compared to approximately $424,000 for the three months ended March 31, 2023.
As of March 31, 2024, there was a total of $3,102,278 of unrecognized compensation cost, adjusted for estimated forfeitures, related to non-vested share-based payments granted to the Company’s employees. As of that date, the remaining unamortized expense was expected to be recognized over a weighted average period of approximately three years.
7. Fair Value Measurements
The carrying value of the Company’s bank debt is a reasonable estimate of fair value because of the nature of its payment terms and maturity. The Company’s contingent liability related to the acquisition of Safety Made is recorded at its fair value of $750,000 which is recorded in other current liabilities on the condensed consolidated balance sheet as of March 31, 2024.
8. Leases
The Company has operating leases for office and warehouse space and equipment under various arrangements which provide the right to use the underlying asset and require lease payments for the lease term. The Company’s lease portfolio consists of operating leases which expire at various dates through 2029.
Certain of the Company’s lease arrangements contain renewal provisions, exercisable at the Company's option. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants.
The Company determines if an arrangement is an operating lease at inception. Leases with an initial term of 12 months or less are not recorded on the balance sheet. All other leases are recorded on the balance sheet with right-of-use (“ROU”) assets representing the right to use the underlying asset for the lease term and lease liabilities representing the obligation to make lease payments arising from the lease.
Operating lease cost was $0.3 million for the three months ended March 31, 2024, of which $0.1 million was included in cost of goods sold and $0.2 million was included in selling, general and administrative expenses.
Information related to leases (in thousands):
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended |
|
|
Three Months Ended |
|
Operating cash flow information: |
|
March 31, 2024 |
|
|
March 31, 2023 |
|
Operating lease cost |
|
$ |
341 |
|
|
$ |
334 |
|
Operating lease - cash flow |
|
$ |
354 |
|
|
$ |
346 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-cash activity: |
|
|
|
|
|
|
ROU assets obtained in exchange for lease liabilities |
|
$ |
3,818 |
|
|
$ |
341 |
|
|
|
|
|
|
|
|
|
|
|
|
March 31, 2024 |
|
|
March 31, 2023 |
|
Weighted-average remaining lease term |
|
4.0 years |
|
|
3.0 years |
|
Weighted-average discount rate |
|
|
7 |
% |
|
|
5 |
% |
Future minimum lease payments under non-cancelable leases as of March 31, 2024:
|
|
|
|
|
2024 (remaining) |
|
$ |
1,400 |
|
2025 |
|
|
1,755 |
|
2026 |
|
|
1,068 |
|
2027 |
|
|
926 |
|
2028 |
|
|
960 |
|
Thereafter |
|
|
357 |
|
Total future minimum lease payments |
|
$ |
6,466 |
|
Less: imputed interest |
|
|
(826 |
) |
Present value of lease liabilities - current |
|
|
1,577 |
|
Present value of lease liabilities - non-current |
|
$ |
4,063 |
|
9. Other Accrued Liabilities
Other current and non-current accrued liabilities consisted of (in thousands):
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
Customer rebates |
|
$ |
6,120 |
|
|
$ |
5,721 |
|
Contingent liability - Safety Made |
|
|
750 |
|
|
|
750 |
|
Accrued compensation |
|
|
2,050 |
|
|
|
2,585 |
|
Dividend payable |
|
|
547 |
|
|
|
547 |
|
Income tax payable |
|
|
748 |
|
|
|
363 |
|
Other |
|
|
1,731 |
|
|
|
2,442 |
|
Total: |
|
$ |
11,946 |
|
|
$ |
12,408 |
|
|
|
|
|
|
|
|
10. Cash, Cash Equivalents and Restricted Cash
(in thousands):
|
|
|
|
|
|
|
|
|
|
March 31, 2024 |
|
December 31, 2023 |
|
Cash and cash equivalents |
|
$ |
2,443 |
|
$ |
4,796 |
|
Restricted Cash - current |
|
|
750 |
|
|
750 |
|
Total cash, cash equivalents and restricted cash |
|
$ |
3,193 |
|
$ |
5,546 |
|
Restricted cash, which is reported within current assets in the condensed consolidated balance sheets consists of the contingent payment held in escrow related to the acquisition of Safety Made.
11. Intangible Assets and Goodwill
The Company’s intangible assets and goodwill consisted of (in thousands):
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
Tradename |
|
$ |
10,008 |
|
|
$ |
10,008 |
|
Customer list |
|
|
18,823 |
|
|
|
18,823 |
|
Non-compete |
|
|
1,248 |
|
|
|
1,248 |
|
Slice license agreement |
|
|
380 |
|
|
|
380 |
|
Patents |
|
|
2,272 |
|
|
|
2,272 |
|
Subtotal |
|
|
32,731 |
|
|
|
32,731 |
|
Less: Accumulated amortization |
|
|
14,335 |
|
|
|
13,730 |
|
Intangible assets |
|
$ |
18,396 |
|
|
$ |
19,001 |
|
Goodwill |
|
$ |
8,189 |
|
|
$ |
8,189 |
|
Total: |
|
$ |
26,585 |
|
|
$ |
27,190 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
The useful lives of the identifiable intangible assets range from 5 years to 15 years.
12. Inventories
Inventories consisted of (in thousands):
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
Finished goods |
|
$ |
40,851 |
|
|
$ |
39,316 |
|
Work in process |
|
|
264 |
|
|
|
208 |
|
Materials and supplies |
|
|
15,772 |
|
|
|
15,946 |
|
|
|
$ |
56,887 |
|
|
$ |
55,470 |
|
Inventories are stated at the lower of cost or net realizable value, determined by the first-in, first-out method.
13. Divestiture
On November 1, 2023, the Company sold the assets of its Camillus Cutlery and Cuda business lines (the “Business”) to GSM Holdings, Inc., a Delaware corporation (“GSM Holdings”), pursuant to an Asset Purchase Agreement entered into on the same date.
The purchase price for the Business was $19,773,000. At closing, GSM Holdings paid $18,273,000 to the Company; the balance of the purchase price, $1,500,000, is subject to a 12-month holdback as a non-exclusive source of recovery primarily to satisfy indemnification claims under the Asset Purchase Agreement.
The Asset Purchase Agreement contains customary representations, warranties and covenants by the Company and GSM Holdings, including confidentiality, non-solicitation obligations and indemnification obligations. Under the terms of a related License Agreement dated November 1, 2023, the Company has provided a royalty-free, perpetual, non-exclusive license to certain patents held by the Company that are used in the Business.
MANAGEMENT’S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS
Item 2: Management’s Discussion and Analysis of Financial Condition and Results of Operations
Forward-Looking Information
The Company may from time to time make written or oral “forward-looking statements” including statements contained in this report and in other communications by the Company, which are made in good faith pursuant to the “safe harbor” provisions of the Private Securities Litigation Reform Act of 1995. Such statements are based on our beliefs as well as assumptions made by and information currently available to us. When used in this document, words like “may,” “might,” “will,” “except,” “anticipate,” “believe,” “potential,” and similar expressions are intended to identify forward-looking statements. Actual results could differ materially from our current expectations.
Forward-looking statements in this report, including without limitation, statements related to the Company’s plans, strategies, objectives, expectations, intentions and adequacy of resources, are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Investors are cautioned that such forward-looking statements involve risks and uncertainties that may impact the Company’s business, operations and financial results.
These risks and uncertainties include, without limitation, the following: (i) changes in the Company’s plans, strategies, objectives, expectations and intentions, which may be made at any time at the discretion of the Company; (ii) the impact of uncertainties in global economic conditions, including the impact on the Company’s suppliers and customers; (iii) the continuing adverse impact of inflation, including product costs, and interest rates; (iv) potential adverse effects on the Company, its customers, and suppliers resulting from the wars in Ukraine and the Middle East; (v) additional disruptions in the Company’s supply chains, whether caused by pandemics, natural disasters, including trucker shortages, port closures or otherwise; (vi) labor related costs the Company has and may continue to incur, including costs of acquiring and training new employees and rising wages and benefits; (vii) currency fluctuations including, for example, the fluctuation of the dollar against the euro; (viii) the Company’s ability to effectively manage its inventory in a rapidly changing business environment; (ix) changes in client needs and consumer spending habits; (x) the impact of competition; (xi) the impact of technological changes including, specifically, the growth of online marketing and sales activity; (xii) the Company’s ability to manage its growth effectively, including its ability to successfully integrate any business it might acquire; (xiii) international trade policies and their impact on demand for our products and our competitive position, including the imposition of new tariffs or changes in existing tariff rates; and (xiv) other risks and uncertainties indicated from time to time in the Company’s filings with the Securities and Exchange Commission.
For a more detailed discussion of these and other factors affecting the Company, see the Risk Factors described in Item 1A included in the Company’s Annual Report on Form 10-K for the fiscal year December 31, 2023 and below under “Financial Condition”. All forward-looking statements in this report are based upon information available to the Company on the date of this report. The Company undertakes no obligation to publicly update or revise any forward-looking statement, whether as a result of new information, future events, or otherwise, except as required by law.
Critical Accounting Estimates
There have been no material changes to the Company’s critical accounting estimates as previously reported in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023.
Results of Operations
Traditionally, the Company’s sales and profits are stronger in the second and third quarters and weaker in the first and fourth quarters of the fiscal year, due to the seasonal nature of the Westcott back-to-school market.
Net sales
Consolidated net sales for the three months ended March 31, 2024 were $44,956,000 compared to $45,838,000 the same period in 2023, a decrease of 1%. Excluding the impact of the Camillus and Cuda hunting and fishing product lines sold on November 1, 2023, sales for the three months ended March 31, 2024 increased 1%.
Net sales in the U.S. for the three months ended March 31, 2024 decreased 2% compared to the same period in 2023. Excluding the impact of the sale of the Camillus and Cuda product lines, sales in the U.S. segment increased 1% for the three months ended March 31, 2024 compared to the same period in 2023.
Net sales in Canada for the three months ended March 31, 2024 decreased 7% in U.S. dollars (6% in local currency). Excluding the impact of the sale of the Camillus and Cuda product lines, sales in the Canadian segment increased 1% in local currency for the three months ended March 31, 2024 compared to the same period in 2023.
European net sales for the three months ended March 31, 2024 increased 5% in U.S. dollars (4% in local currency) compared to the same period in 2023. Excluding the impact of the sale of the Camillus and Cuda product lines, sales in the European segment increased 7% in local currency for the three months ended March 31, 2024 compared to the same period in 2023.
Gross profit
Gross profit for the three months ended March 31, 2024 was $17,396,000 (38.7% of net sales) compared to $16,281,000 (35.5% of net sales) in the same period in 2023. The increase in gross profit for the three months ended March 31, 2024 was primarily due to the impact of productivity improvements in the Company's manufacturing and distribution facilities implemented late in 2022 and lower inbound freight costs.
Selling, general and administrative expenses
Selling, general and administrative ("SG&A") expenses for the three months ended March 31, 2024 were $14,838,000 (33.0% of net sales) compared with $14,093,000 (30.7% of net sales) in the same period in 2023, an increase of $745,000. The increase in SG&A expenses for the three months ended March 31, 2024 was primarily related to higher personnel related expenses.
Operating income
Operating income for the three months ended March 31, 2024 was $2,558,000 compared with $2,188,000 in the same period of 2023.
Operating income in the U.S. segment increased by $558,000 for the three months ended March 31, 2024, compared to the same period in 2023. The increase in operating income for the three months ended March 31, 2024 was primarily due to productivity improvements at our manufacturing and distribution facilities, cost savings initiatives which included lowering SG&A expenses, as well as lower in-bound freight costs.
Operating income in the Canadian segment decreased by $178,000 for the three months ended March 31, 2024, compared to the same period in 2023. The decrease in operating income was primarily due to lower sales of cutting, sharpening and measuring products.
Operating income in the European segment decreased by $10,000 for the three months ended March 31, 2024, compared to the same period in 2023.
Interest expense, net
Interest expense, net for the three months ended March 31, 2024 was $443,000 compared with $902,000 in the same period of 2023, a $459,000 decrease. The decrease in interest expense for the three months ended March 31, 2024 resulted from a lower average outstanding debt under the Company’s revolving loan agreement.
Other income, net
Other income, net was $44,000 in the three months ended March 31, 2024 compared to $23,000 in the same period of 2023.
Income taxes
The effective income tax rate was 24% for the three months ended March 31, 2024 and 2023.
Financial Condition
Liquidity and Capital Resources
During the first three months of 2024, working capital increased approximately $10.6 million. Inventory increased approximately $1.3 million during this three-month period. Inventory turnover, calculated using a twelve-month average inventory balance, was 2.1 at March 31, 2024 and December 31, 2023. Receivables increased approximately $6.7 million at March 31, 2024 compared to December 31, 2023. The average number of days sales outstanding in accounts receivable was 55 days at March 31, 2024 and December 31, 2023. Accounts payable and other current liabilities decreased by approximately $4.7 million at March 31, 2024 compared to December 31, 2023.
The Company's working capital, current ratio and long-term debt to equity ratio are as follows (dollar amounts in thousands):
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
Working capital |
|
$ |
76,565 |
|
|
$ |
66,010 |
|
Current ratio |
|
|
4.51 |
|
|
|
3.54 |
|
Long term debt to equity ratio |
|
|
33.8 |
% |
|
|
23.9 |
% |
Long-term debt consists of (i) borrowings under the Company’s revolving loan agreement with HSBC Bank, N.A. and (ii) amounts outstanding under the fixed rate mortgage on the Company’s manufacturing and distribution facilities in Rocky Mount, NC and Vancouver, WA. The revolving loan agreement provides for borrowings of up to $65 million, at an interest rate of SOFR plus 1.75%; interest is payable monthly. The loan agreement has an expiration date of May 31, 2026. The Company must pay a facility fee, payable quarterly, in an amount equal to one eighth of one percent (.125%) per annum of the average daily unused portion of the revolving credit line. The facility is intended to provide liquidity for growth, share repurchases, dividends, acquisitions, and other business activities. Under the revolving loan agreement, the Company is required to maintain a specific ratio of funded debt to EBITDA, a fixed charge coverage ratio and must have annual net income greater than $0, measured as of the end of each fiscal year. As of March 31, 2024, the Company was in compliance with the covenants under the revolving loan agreement as then in effect.
During the first three months of 2024, total debt outstanding under the Company’s revolving credit facility increased by approximately $10.1 million, compared to total debt thereunder at December 31, 2023. As of March 31, 2024, $23,347,000 was outstanding and $41,653,000 was available for borrowing under the Company’s credit facility.
The Company’s manufacturing and distribution facilities in Rocky Mount, NC and Vancouver, WA were financed by a fixed rate mortgage with HSBC Bank, N.A. at a fixed interest rate of 3.8%. The Company entered into the agreement on December 1, 2021. Payments of principal and interest are due monthly, with all amounts outstanding due on maturity on December 1, 2031. At March 31, 2024, there was approximately $10.6 million outstanding on the mortgage.
The Company believes that cash generated from operating activities, together with funds available under its revolving loan agreement, will, under current conditions, be sufficient to finance the Company’s operations over the next twelve months from the filing of this report.
Item 3: Quantitative and Qualitative Disclosure about Market Risk
Not applicable.
Item 4: Controls and Procedures
(a) Evaluation of Internal Controls and Procedures
Under the supervision and with the participation of our management, including the Chief Executive Officer and Chief Financial Officer, we have evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended) as of March 31, 2024. Based on that evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that these disclosure controls and procedures were not effective as of March 31, 2024 as a result of an identified material weakness. As described in the Company's Form 10-K for the year ended December 31, 2023, the Company’s information technology general controls (ITGCs) related to change management and logical controls were ineffective. The Company's remediation efforts related to this material weakness have commenced and are ongoing, as described in Item 4(b) below. Except as described below, there were no changes in the Company’s internal control over financial reporting that occurred during the period covered by this report that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
(b) Changes in Internal Control over Financial Reporting
In response to the material weakness identified above, the Company has implemented and is implementing changes to its internal control over financial reporting, including:
● The Company has acquired and implemented database change management and auditing software;
● The Company is designing and implementing associated management review procedures.
As we stated in the Company’s Form 10-K for the year ended December 31, 2023, we believe that these actions will remediate the material weakness. However, due to the nature of the material weakness, it will not be considered remediated until the applicable controls operate for a sufficient period of time and management has concluded, through testing, that these controls are operating effectively. We expect that the remediation of this material weakness will be completed as of December 31, 2024.
PART II. OTHER INFORMATION
Item 1 — Legal Proceedings
There are no pending material legal proceedings to which the registrant is a party, or, to the actual knowledge of the Company, contemplated by any governmental authority.
Item 1A — Risk Factors
See Risk Factors set forth in Part I, Item 1A of the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2023.
Item 2 — Unregistered Sales of Equity Securities and Use of Proceeds
None.
Item 3 — Defaults upon Senior Securities
None.
Item 4 — Mine Safety Disclosures
Not applicable.
Item 5 — Other Information
None.
Item 6 — Exhibits
Documents filed as part of this report:
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
|
|
|
ACME UNITED CORPORATION |
|
|
|
By |
/s/ Walter C. Johnsen |
|
|
Walter C. Johnsen |
|
|
Chairman of the Board and |
|
|
Chief Executive Officer |
|
|
|
|
Dated: May 8, 2024 |
|
|
|
|
By |
/s/ Paul G. Driscoll |
|
|
Paul G. Driscoll |
|
|
Vice President and |
|
|
Chief Financial Officer |
|
|
|
|
Dated: May 8, 2024 |
|
Exhibit 31.1
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, WALTER C. JOHNSEN, certify that:
1. I have reviewed this Quarterly Report on Form 10-Q of Acme United Corporation;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.
|
|
By |
/s/ Walter C. Johnsen |
|
Walter C. Johnsen |
|
Chairman of the Board and |
|
Chief Executive Officer |
Dated: May 8, 2024
Exhibit 31.2
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, PAUL G. DRISCOLL, certify that:
1. I have reviewed this Quarterly Report on Form 10-Q of Acme United Corporation;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.
|
|
By |
/s/ Paul G. Driscoll |
|
Paul G. Driscoll |
|
Vice President and |
|
Chief Financial Officer |
Dated: May 8, 2024
Exhibit 32.1
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
The undersigned officer of Acme United Corporation (the “Company”) hereby certifies to my knowledge that the Company’s quarterly report on Form 10-Q for the quarterly period ended March 31, 2024 (the “Report”), as filed with the Securities and Exchange Commission on the date hereof, fully complies with the requirements of section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934, as amended, and that the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. This certification is provided solely pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, and shall not be deemed to be a part of the Report or “filed” for any purpose whatsoever.
|
|
|
By |
/s/ Walter C. Johnsen |
|
|
Walter C. Johnsen |
|
|
Chairman of the Board and |
|
|
Chief Executive Officer |
|
Dated: May 8, 2024
A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to Acme United Corporation and will be retained by Acme United Corporation and furnished to the Securities and Exchange Commission or its staff upon request.
Exhibit 32.2
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
The undersigned officer of Acme United Corporation (the “Company”) hereby certifies to my knowledge that the Company’s quarterly report on Form 10-Q for the quarterly period ended March 31, 2024 (the “Report”), as filed with the Securities and Exchange Commission on the date hereof, fully complies with the requirements of section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934, as amended, and that the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. This certification is provided solely pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, and shall not be deemed to be a part of the Report or “filed” for any purpose whatsoever.
|
|
|
By |
/s/ Paul G. Driscoll |
|
|
Paul G. Driscoll |
|
|
Vice President and |
|
|
Chief Financial Officer |
|
Dated: May 8, 2024
A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to Acme United Corporation and will be retained by Acme United Corporation and furnished to the Securities and Exchange Commission or its staff upon request.
v3.24.1.u1
Document and Entity Information - shares
|
3 Months Ended |
|
Mar. 31, 2024 |
May 03, 2024 |
| Cover [Abstract] |
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3,661,880
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CT
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v3.24.1.u1
Condensed Consolidated Balance Sheets - USD ($)
$ in Thousands |
Mar. 31, 2024 |
Dec. 31, 2023 |
| Current assets: |
|
|
| Cash and cash equivalents |
$ 2,443
|
$ 4,796
|
| Accounts receivable, less allowance of $678 in 2024 and $567 in 2023 |
32,966
|
26,234
|
| Inventories |
56,887
|
55,470
|
| Prepaid expenses and other current assets |
5,357
|
4,773
|
| Restricted cash |
750
|
750
|
| Total current assets |
98,403
|
92,023
|
| Property, plant and equipment: |
|
|
| Land |
2,387
|
2,387
|
| Buildings |
17,677
|
17,502
|
| Machinery and equipment |
35,846
|
34,705
|
| Total property, plant and equipment |
55,910
|
54,594
|
| Less: accumulated depreciation |
27,047
|
26,568
|
| Net property, plant and equipment |
28,863
|
28,026
|
| Operating lease right-of-use asset, net |
5,530
|
2,002
|
| Goodwill |
8,189
|
8,189
|
| Intangible assets, less accumulated amortization |
18,396
|
19,001
|
| Total assets |
159,381
|
149,241
|
| Current liabilities: |
|
|
| Accounts payable |
7,907
|
12,102
|
| Operating lease liability - current portion |
1,577
|
1,099
|
| Current portion of mortgage payable |
424
|
419
|
| Other current liabilities |
11,930
|
12,393
|
| Total current liabilities |
21,838
|
26,013
|
| Long-term debt |
23,294
|
13,105
|
| Mortgage payable, net of current portion |
10,179
|
10,284
|
| Operating lease liability - non-current portion |
4,063
|
1,026
|
| Deferred income taxes |
899
|
899
|
| Other non-current liabilities |
16
|
16
|
| Total liabilities |
60,289
|
51,343
|
| Commitments and contingencies (see note 2) |
|
|
| STOCKHOLDERS' EQUITY |
|
|
| Common stock, par value $2.50: authorized 8,000,000 shares; 5,206,752 shares issued and 3,661,880 shares outstanding in 2024 and 5,190,072 shares issued and 3,645,200 shares outstanding in 2023 |
13,008
|
12,966
|
| Additional paid-in capital |
16,317
|
15,918
|
| Retained earnings |
87,791
|
86,716
|
| Treasury stock, at cost - 1,544,872 shares in 2024 and 2023 |
(15,996)
|
(15,996)
|
| Accumulated other comprehensive loss: |
|
|
| Translation adjustment |
(2,028)
|
(1,706)
|
| Total stockholders’ equity |
99,092
|
97,898
|
| Total liabilities and stockholders’ equity |
$ 159,381
|
$ 149,241
|
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v3.24.1.u1
Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)
$ in Thousands |
Mar. 31, 2024 |
Dec. 31, 2023 |
| STOCKHOLDERS' EQUITY |
|
|
| Accounts receivable, allowance |
$ 678
|
$ 567
|
| Common stock, par value |
$ 2.50
|
$ 2.50
|
| Common stock, shares authorized |
8,000,000
|
8,000,000
|
| Common stock, shares issued |
5,206,752
|
5,190,072
|
| Common stock, shares outstanding |
3,661,880
|
3,645,200
|
| Treasury stock, shares |
1,544,872
|
1,544,872
|
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v3.24.1.u1
Condensed Consolidated Statements of Operations - USD ($)
$ in Thousands |
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
| Income Statement [Abstract] |
|
|
| Net sales |
$ 44,956
|
$ 45,838
|
| Cost of goods sold |
27,560
|
29,557
|
| Gross profit |
17,396
|
16,281
|
| Selling, general and administrative expenses |
14,838
|
14,093
|
| Operating income |
2,558
|
2,188
|
| Non-operating items: |
|
|
| Interest expense |
476
|
919
|
| Interest income |
(33)
|
(17)
|
| Interest expense, net |
443
|
902
|
| Other income, net |
(44)
|
(23)
|
| Income before income tax expense |
2,159
|
1,309
|
| Income tax expense |
523
|
319
|
| Net income |
$ 1,636
|
$ 990
|
| Basic earnings per share |
$ 0.45
|
$ 0.28
|
| Diluted earnings per share |
$ 0.39
|
$ 0.28
|
| Weighted average number of common shares outstanding-denominator used for basic per share computations |
3,650,000
|
3,541,000
|
| Weighted average number of dilutive stock options outstanding |
563,000
|
|
| Denominator used for diluted per share computations |
4,213,000
|
3,541,000
|
| Dividends declared per share |
$ 0.15
|
$ 0.14
|
| X |
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v3.24.1.u1
Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($)
$ in Thousands |
Total |
Common Stock |
Treasury Stock |
Additional Paid-In Capital |
Accumulated Other Comprehensive Loss |
Retained Earnings |
| Beginning Balance at Dec. 31, 2022 |
$ 79,030
|
$ 12,699
|
$ (15,996)
|
$ 13,448
|
$ (2,088)
|
$ 70,967
|
| Beginning Balance, shares at Dec. 31, 2022 |
|
3,538,179
|
|
|
|
|
| Net income |
990
|
|
|
|
|
990
|
| Other comprehensive income (loss) |
109
|
|
|
|
109
|
|
| Stock compensation expense |
424
|
|
|
424
|
|
|
| Distributions to shareholders |
(497)
|
|
|
|
|
(497)
|
| Issuance of common stock |
61
|
$ 12
|
|
49
|
|
|
| Issuance of common stock (shares) |
|
5,000
|
|
|
|
|
| Net share settlement of stock options |
(1)
|
$ 6
|
|
(7)
|
|
|
| Net share settlement of stock options, (shares) |
|
2,546
|
|
|
|
|
| Ending Balance at Mar. 31, 2023 |
80,116
|
$ 12,717
|
(15,996)
|
13,914
|
(1,979)
|
71,460
|
| Ending Balance, shares at Mar. 31, 2023 |
|
3,545,725
|
|
|
|
|
| Beginning Balance at Dec. 31, 2023 |
$ 97,898
|
$ 12,966
|
(15,996)
|
15,918
|
(1,706)
|
86,716
|
| Beginning Balance, shares at Dec. 31, 2023 |
3,645,200
|
3,645,200
|
|
|
|
|
| Net income |
$ 1,636
|
|
|
|
|
1,636
|
| Other comprehensive income (loss) |
(322)
|
|
|
|
(322)
|
|
| Stock compensation expense |
449
|
|
|
449
|
|
|
| Distributions to shareholders |
(561)
|
|
|
|
|
(561)
|
| Issuance of common stock |
$ 323
|
$ 36
|
|
287
|
|
|
| Issuance of common stock (shares) |
14,438
|
14,438
|
|
|
|
|
| Cash settlement of stock options |
$ (296)
|
|
|
(296)
|
|
|
| Net share settlement of stock options |
(35)
|
$ 6
|
|
(41)
|
|
|
| Net share settlement of stock options, (shares) |
|
2,242
|
|
|
|
|
| Ending Balance at Mar. 31, 2024 |
$ 99,092
|
$ 13,008
|
$ (15,996)
|
$ 16,317
|
$ (2,028)
|
$ 87,791
|
| Ending Balance, shares at Mar. 31, 2024 |
3,661,880
|
3,661,880
|
|
|
|
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v3.24.1.u1
Condensed Consolidated Statements of Cash Flows - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
| Cash flows from operating activities: |
|
|
| Net income |
$ 1,636,000
|
$ 990,000
|
| Adjustments to reconcile net income to net cash (used in) provided by operating activities: |
|
|
| Depreciation |
860,000
|
720,000
|
| Amortization of intangible assets |
605,000
|
517,000
|
| Non-cash lease adjustment |
(12,000)
|
(12,000)
|
| Stock compensation expense |
449,000
|
424,000
|
| Provision for bad debt |
112,000
|
26,000
|
| Amortization of deferred financing costs |
9,000
|
9,000
|
| Changes in operating assets and liabilities: |
|
|
| Accounts receivable |
(6,774,000)
|
(666,000)
|
| Inventories |
(1,659,000)
|
4,987,000
|
| Prepaid expenses and other assets |
(590,000)
|
(1,405,000)
|
| Accounts payable |
(4,517,000)
|
73,000
|
| Other accrued liabilities |
(287,000)
|
2,013,000
|
| Total adjustments |
(11,804,000)
|
6,686,000
|
| Net cash (used in) provided by operating activities |
(10,168,000)
|
7,676,000
|
| Cash flows from investing activities: |
|
|
| Purchase of property, plant and equipment |
(1,611,000)
|
(701,000)
|
| Net cash used in investing activities |
(1,611,000)
|
(701,000)
|
| Cash flows from financing activities: |
|
|
| Net borrowings (repayments) of long-term debt |
10,183,000
|
(9,787,000)
|
| Tax withholding on net share settlement of stock options |
(35,000)
|
|
| Cash settlement of stock options |
(296,000)
|
|
| Repayments on mortgage |
(104,000)
|
(101,000)
|
| Proceeds from issuance of common stock |
323,000
|
61,000
|
| Distributions to shareholders |
(561,000)
|
(497,000)
|
| Net cash provided by (used in) financing activities |
9,510,000
|
(10,324,000)
|
| Effect of exchange rate changes on cash, cash equivalents and restricted cash |
(84,000)
|
13,000
|
| Net change in cash, cash equivalents and restricted cash |
(2,353,000)
|
(3,336,000)
|
| Cash, cash equivalents and restricted cash at beginning of period |
5,546,000
|
7,600,000
|
| Cash, cash equivalents and restricted cash at end of period |
3,193,000
|
4,264,000
|
| Supplemental cash flow information: |
|
|
| Cash paid for income taxes |
9,000
|
122,000
|
| Cash paid for interest |
$ 385,000
|
$ 919,000
|
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v3.24.1.u1
Basis of Presentation
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
| Basis of Presentation |
1. Basis of Presentation The accompanying condensed consolidated financial statements include all adjustments necessary to present fairly the financial position, results of operations and cash flows of Acme United Corporation (the “Company”). These adjustments are of a normal, recurring nature. However, the financial statements do not include all the disclosures normally required by accounting principles generally accepted in the United States or those normally made in the Company's Annual Report on Form 10-K. Please refer to the Company's Annual Report on Form 10-K for the year ended December 31, 2023 for such disclosures. The condensed consolidated balance sheet as of December 31, 2023 was derived from the audited consolidated balance sheet as of that date. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with Management’s Discussion and Analysis of Financial Condition and Results of Operations and the financial statements and notes thereto included in the Company’s 2023 Annual Report on Form 10-K. The Company has evaluated events and transactions subsequent to March 31, 2024 and through the date these condensed consolidated financial statements were issued. Recently Issued Accounting Standards In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires the disclosure of additional segment information. ASU No. 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024; this ASU allows for early adoption. The Company is currently evaluating the impact of adopting ASU 2023-07. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. ASU No. 2023-09 is effective for annual periods beginning after December 15, 2024. The guidance is to be applied on a prospective basis with the option to apply the standard retrospectively; this ASU allows for early adoption. The Company is currently evaluating the impact of adopting ASU 2023-09.
|
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v3.24.1.u1
Revenue from Contracts with Customers
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Revenue from Contract with Customer [Abstract] |
|
| Revenue from Contracts with Customers |
3. Revenue from Contracts with Customers Nature of Goods and Services The Company recognizes revenue from the sales of a broad line of products that are grouped into two main categories: (a) first aid and medical; and (b) cutting and sharpening. The first aid and medical category includes first aid kits and refills, over-the-counter medications and a variety of medical products. The cutting and sharpening category includes scissors, knives, paper trimmers, pencil sharpeners and other sharpening tools. Revenue recognition is evaluated through the following five steps: (i) identification of the contract or contracts with a customer; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price in the contract; and (v) recognition of revenue when or as a performance obligation is satisfied. When Performance Obligations Are Satisfied A performance obligation is a promise in a contract to transfer a distinct good or service to the customer. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. Revenue is generated by the sale of the Company’s products to its customers. Sales contracts (purchase orders) generally have a single performance obligation that is satisfied at a point in time, upon shipment or delivery, depending on the terms of the underlying contract. Revenue is measured based on the consideration specified in the contract. The amount of consideration we receive and revenue we recognize is impacted by incentives ("customer rebates"), including sales rebates, which are generally tied to sales volume levels, in-store promotional allowances, shared media and customer catalog allowances and other cooperative advertising arrangements; freight allowance programs offered to our customers; and allowance for returns and discounts. We generally recognize customer rebate costs as a deduction to gross sales at the time that the associated revenue is recognized. Significant Payment Terms Payment terms for each customer are dependent on the agreed upon contractual repayment terms. Payment terms typically are between 30 and 90 days and vary depending on the size of the customer and its risk profile to the Company. Some customers receive discounts for early payment. Product Returns The Company accepts product returns in the normal course of business. The Company estimates reserves for returns and the related refunds to customers based on historical experience. Reserves for returned merchandise are included as a component of “Accounts receivable” in the condensed consolidated balance sheets. Practical Expedient Usage and Accounting Policy Elections For the Company’s contracts that have an original duration of one year or less, the Company uses the practical expedient in ASC 606-10-32-18 applicable to such contracts and does not consider the time value of money in relation to significant financing components. The effect of applying this practical expedient election did not have an impact on the Company’s condensed consolidated financial statements. Per ASC 606-10-25-18B, the Company has elected to account for shipping and handling activities that occur after the customer has obtained control as a fulfillment activity instead of a performance obligation. Furthermore, shipping and handling activities performed before transfer of control of the product also do not constitute a separate and distinct performance obligation. The effect of applying this practical expedient election did not have an impact on the Company’s condensed consolidated financial statements. The Company has elected to exclude from the transaction price those amounts which relate to sales and other taxes that are assessed by governmental authorities and that are imposed on and concurrent with a specific revenue-producing transaction and collected by the Company from a customer. Applying the practical expedient in ASC 340-40-25-4, Other Assets and Deferred Costs, the Company recognizes the incremental costs of obtaining contracts as an expense when incurred. These costs are included in “Selling, general and administrative expenses.” Disaggregation of Revenues The following table represents external net sales disaggregated by product category, by segment (amounts in thousands): For the three months ended March 31, 2024
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
United States |
|
|
Canada |
|
|
Europe |
|
|
Total |
|
First Aid and Medical |
|
$ |
24,609 |
|
|
$ |
2,191 |
|
|
$ |
258 |
|
|
$ |
27,058 |
|
Cutting and Sharpening |
|
|
13,382 |
|
|
|
848 |
|
|
|
3,668 |
|
|
|
17,898 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Net Sales |
|
$ |
37,991 |
|
|
$ |
3,039 |
|
|
$ |
3,926 |
|
|
$ |
44,956 |
|
For the three months ended March 31, 2023
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
United States |
|
|
Canada |
|
|
Europe |
|
|
Total |
|
First Aid and Medical |
|
$ |
24,770 |
|
|
$ |
1,852 |
|
|
$ |
367 |
|
|
$ |
26,989 |
|
Cutting and Sharpening |
|
|
14,083 |
|
|
|
1,405 |
|
|
|
3,361 |
|
|
|
18,849 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Net Sales |
|
$ |
38,853 |
|
|
$ |
3,257 |
|
|
$ |
3,728 |
|
|
$ |
45,838 |
|
|
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
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v3.24.1.u1
Debt and Shareholders' Equity
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Debt [Abstract] |
|
| Debt and Shareholders' Equity |
4. Debt and Shareholders’ Equity Long-term debt consists of (i) borrowings under the Company’s revolving loan agreement with HSBC Bank, N.A.(“HSBC”) and (ii) amounts outstanding under the fixed rate mortgage on the Company’s manufacturing and distribution facilities in Rocky Mount, NC and Vancouver, WA. The revolving loan agreement provides for borrowings of up to $65 million at an interest rate of Secured Overnight Financing Rate (“SOFR”) plus a margin of +1.75%; interest is payable monthly. The credit facility has an expiration date of May 31, 2026. The Company must pay a facility fee, payable quarterly, in an amount equal to one eighth of one percent (.125%) per annum of the average daily unused portion of the revolving credit line. The facility is intended to provide liquidity for growth, acquisitions, dividends, share repurchases, and other operating activities. Under the revolving loan agreement, the Company is required to maintain a specific ratio of funded debt to EBITDA, a fixed charge coverage ratio and must have annual net income greater than $0, measured as of the end of each fiscal year. As of March 31, 2024, the Company was in compliance with the covenants under the revolving loan agreement as then in effect. As of March 31, 2024 and December 31, 2023, the Company had outstanding borrowings of $23,347,000 and $13,165,000, excluding deferred financing costs of $53,000 and $60,000, respectively, under the Company’s revolving loan agreement with HSBC. The Company’s manufacturing and distribution facilities in Rocky Mount, NC and Vancouver, WA were financed by a fixed rate mortgage with HSBC at a fixed interest rate of 3.8%. The Company entered into the agreement on December 1, 2021. Commencing on January 1, 2022, payments of principal and interest are due monthly, with all amounts outstanding due on maturity on December 1, 2031. As of March 31, 2024 and December 31, 2023, long-term debt related to the mortgage consisted of the following (amounts in ‘000’s):
|
|
|
|
|
|
|
|
March 31, 2024 |
|
December 31, 2023 |
|
|
|
|
|
|
Mortgage payable - HSBC Bank N.A. |
$ |
10,719 |
|
$ |
10,823 |
|
Less debt issuance costs |
|
(116 |
) |
|
(120 |
) |
|
|
10,603 |
|
|
10,703 |
|
Less current maturities |
|
424 |
|
|
419 |
|
Long-term mortgage payable less current maturities |
$ |
10,179 |
|
$ |
10,284 |
|
|
|
|
|
|
During the three months ended March 31, 2024, the Company issued a total of 14,438 shares of common stock and received aggregate proceeds of $323,000 upon exercise of employee stock options. Also, during the three months ended March 31, 2024, the Company issued 2,242 shares of common stock to optionees who had elected a net share settlement of certain of their respective options. During the three months ended March 31, 2024, the Company paid approximately $296,000 to optionees who had elected a net cash settlement of certain of their respective options.
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-SubTopic 20
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-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
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-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
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-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent
Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Section 50
-Paragraph 1C
-Subparagraph (a)
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C
Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C
Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-Subparagraph (c)
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C
Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E
Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I
Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
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-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I
Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
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v3.24.1.u1
Segment Information
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Segment Information [Abstract] |
|
| Segment Information |
5. Segment Information The Company reports financial information based on the organizational structure used by the Company’s chief operating decision maker for making operating and investment decisions and for assessing performance. The Company’s reportable business segments consist of: (1) United States; (2) Canada; and (3) Europe. As described below, the activities of the Company’s Asian operations are closely linked to those of the U.S. operations; accordingly, the Company’s chief operating decision maker reviews the financial results of both, on a consolidated basis, and as such, the results of the Asian operations have been aggregated with the results of the United States operations to form one reportable segment called the “United States segment” or “U.S. segment”. Each reportable segment derives its revenue from the sales of first aid and medical products, cutting and sharpening devices and measuring instruments for school, office, home, hardware, sporting and industrial use. Domestic sales orders are filled primarily from the Company’s distribution centers in North Carolina, Washington, Massachusetts, Tennessee, Florida, New Hampshire and California. The Company is responsible for the costs of shipping, insurance, customs clearance, duties, storage and distribution related to such products. Orders filled from the Company’s inventory are generally for less than container-sized lots. Direct import sales are products sold by the Company’s Asian subsidiary, directly to major U.S. retailers, who take ownership of the products in Asia. These sales are completed by delivering products to the customers’ common carriers at the shipping points in Asia. Direct import sales are made in larger quantities than domestic sales, typically full containers. Direct import sales represented approximately 8% of the Company’s total net sales for the three months ended March 31, 2024 compared to 6% for the same period in 2023. The chief operating decision maker evaluates the performance of each operating segment based on segment revenues and operating income. Segment revenues are defined as total revenues, including both external customer revenue and inter-segment revenue. Segment operating earnings are defined as segment revenues, less cost of goods sold and operating expenses. Identifiable assets by segment are those assets used in the respective reportable segment’s operations. Inter-segment amounts are eliminated to arrive at consolidated financial results. The following table sets forth certain financial data by segment for the three months ended March 31, 2024 and 2023: Financial data by segment: (in thousands)
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended March 31, |
|
|
Sales to external customers: |
|
2024 |
|
|
2023 |
|
|
United States |
|
$ |
37,991 |
|
|
$ |
38,853 |
|
|
Canada |
|
|
3,039 |
|
|
|
3,257 |
|
|
Europe |
|
|
3,926 |
|
|
|
3,728 |
|
|
Consolidated |
|
$ |
44,956 |
|
|
$ |
45,838 |
|
|
|
|
|
|
|
|
|
|
Operating income: |
|
|
|
|
|
|
|
United States |
|
$ |
2,339 |
|
|
$ |
1,781 |
|
|
Canada |
|
|
39 |
|
|
|
217 |
|
|
Europe |
|
|
180 |
|
|
|
190 |
|
|
Consolidated |
|
$ |
2,558 |
|
|
$ |
2,188 |
|
|
|
|
|
|
|
|
|
|
Interest expense, net |
|
|
443 |
|
|
|
902 |
|
|
Other income, net |
|
|
(44 |
) |
|
|
(23 |
) |
|
Consolidated income before income taxes |
|
$ |
2,159 |
|
|
$ |
1,309 |
|
|
Assets by segment: (in thousands)
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
United States |
|
$ |
139,228 |
|
|
$ |
131,382 |
|
Canada |
|
|
11,094 |
|
|
|
8,557 |
|
Europe |
|
|
9,059 |
|
|
|
9,302 |
|
Consolidated |
|
$ |
159,381 |
|
|
$ |
149,241 |
|
|
| X |
- DefinitionThe entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
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-Section 50
-Paragraph 15
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent
Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26
Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34
Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
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-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21
Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21
Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
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v3.24.1.u1
Stock Based Compensation
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Share-Based Payment Arrangement [Abstract] |
|
| Stock Based Compensation |
6. Stock Based Compensation The Company recognizes share-based compensation based on the fair value of the equity instrument on the grant date. Compensation expense is recognized over the required service period, which is generally the vesting period of the equity instrument. Share-based compensation expense was approximately $449,000 for the three months ended March 31, 2024 compared to approximately $424,000 for the three months ended March 31, 2023. As of March 31, 2024, there was a total of $3,102,278 of unrecognized compensation cost, adjusted for estimated forfeitures, related to non-vested share-based payments granted to the Company’s employees. As of that date, the remaining unamortized expense was expected to be recognized over a weighted average period of approximately three years.
|
| X |
- DefinitionThe entire disclosure for share-based payment arrangement. Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//718/tableOfContent
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2
Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2
Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (l)
-Publisher FASB
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v3.24.1.u1
Fair Value Measurements
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Fair Value Measurements [Abstract] |
|
| Fair Value Measurements |
7. Fair Value Measurements The carrying value of the Company’s bank debt is a reasonable estimate of fair value because of the nature of its payment terms and maturity. The Company’s contingent liability related to the acquisition of Safety Made is recorded at its fair value of $750,000 which is recorded in other current liabilities on the condensed consolidated balance sheet as of March 31, 2024.
|
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- DefinitionThe entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2
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v3.24.1.u1
Leases
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Leases [Abstract] |
|
| Leases |
8. Leases The Company has operating leases for office and warehouse space and equipment under various arrangements which provide the right to use the underlying asset and require lease payments for the lease term. The Company’s lease portfolio consists of operating leases which expire at various dates through 2029. Certain of the Company’s lease arrangements contain renewal provisions, exercisable at the Company's option. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company determines if an arrangement is an operating lease at inception. Leases with an initial term of 12 months or less are not recorded on the balance sheet. All other leases are recorded on the balance sheet with right-of-use (“ROU”) assets representing the right to use the underlying asset for the lease term and lease liabilities representing the obligation to make lease payments arising from the lease. Operating lease cost was $0.3 million for the three months ended March 31, 2024, of which $0.1 million was included in cost of goods sold and $0.2 million was included in selling, general and administrative expenses. Information related to leases (in thousands):
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended |
|
|
Three Months Ended |
|
Operating cash flow information: |
|
March 31, 2024 |
|
|
March 31, 2023 |
|
Operating lease cost |
|
$ |
341 |
|
|
$ |
334 |
|
Operating lease - cash flow |
|
$ |
354 |
|
|
$ |
346 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-cash activity: |
|
|
|
|
|
|
ROU assets obtained in exchange for lease liabilities |
|
$ |
3,818 |
|
|
$ |
341 |
|
|
|
|
|
|
|
|
|
|
|
|
March 31, 2024 |
|
|
March 31, 2023 |
|
Weighted-average remaining lease term |
|
4.0 years |
|
|
3.0 years |
|
Weighted-average discount rate |
|
|
7 |
% |
|
|
5 |
% |
Future minimum lease payments under non-cancelable leases as of March 31, 2024:
|
|
|
|
|
2024 (remaining) |
|
$ |
1,400 |
|
2025 |
|
|
1,755 |
|
2026 |
|
|
1,068 |
|
2027 |
|
|
926 |
|
2028 |
|
|
960 |
|
Thereafter |
|
|
357 |
|
Total future minimum lease payments |
|
$ |
6,466 |
|
Less: imputed interest |
|
|
(826 |
) |
Present value of lease liabilities - current |
|
|
1,577 |
|
Present value of lease liabilities - non-current |
|
$ |
4,063 |
|
|
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- DefinitionThe entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
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v3.24.1.u1
Other Accrued Liabilities
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Payables and Accruals [Abstract] |
|
| Other Accrued Liabilities |
9. Other Accrued Liabilities Other current and non-current accrued liabilities consisted of (in thousands):
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
Customer rebates |
|
$ |
6,120 |
|
|
$ |
5,721 |
|
Contingent liability - Safety Made |
|
|
750 |
|
|
|
750 |
|
Accrued compensation |
|
|
2,050 |
|
|
|
2,585 |
|
Dividend payable |
|
|
547 |
|
|
|
547 |
|
Income tax payable |
|
|
748 |
|
|
|
363 |
|
Other |
|
|
1,731 |
|
|
|
2,442 |
|
Total: |
|
$ |
11,946 |
|
|
$ |
12,408 |
|
|
|
|
|
|
|
|
|
| X |
- DefinitionThe entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19(a),20,24)
-Publisher FASB
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v3.24.1.u1
Cash, Cash Equivalents and Restricted Cash
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Cash and Cash Equivalents [Abstract] |
|
| Cash, Cash Equivalents and Restricted Cash |
10. Cash, Cash Equivalents and Restricted Cash (in thousands):
|
|
|
|
|
|
|
|
|
|
March 31, 2024 |
|
December 31, 2023 |
|
Cash and cash equivalents |
|
$ |
2,443 |
|
$ |
4,796 |
|
Restricted Cash - current |
|
|
750 |
|
|
750 |
|
Total cash, cash equivalents and restricted cash |
|
$ |
3,193 |
|
$ |
5,546 |
|
Restricted cash, which is reported within current assets in the condensed consolidated balance sheets consists of the contingent payment held in escrow related to the acquisition of Safety Made.
|
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|
| X |
- DefinitionThe entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
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|
v3.24.1.u1
Intangible Assets and Goodwill
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Goodwill and Intangible Assets Disclosure [Abstract] |
|
| Intangible Assets and Goodwill |
11. Intangible Assets and Goodwill The Company’s intangible assets and goodwill consisted of (in thousands):
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
Tradename |
|
$ |
10,008 |
|
|
$ |
10,008 |
|
Customer list |
|
|
18,823 |
|
|
|
18,823 |
|
Non-compete |
|
|
1,248 |
|
|
|
1,248 |
|
Slice license agreement |
|
|
380 |
|
|
|
380 |
|
Patents |
|
|
2,272 |
|
|
|
2,272 |
|
Subtotal |
|
|
32,731 |
|
|
|
32,731 |
|
Less: Accumulated amortization |
|
|
14,335 |
|
|
|
13,730 |
|
Intangible assets |
|
$ |
18,396 |
|
|
$ |
19,001 |
|
Goodwill |
|
$ |
8,189 |
|
|
$ |
8,189 |
|
Total: |
|
$ |
26,585 |
|
|
$ |
27,190 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
The useful lives of the identifiable intangible assets range from 5 years to 15 years.
|
| X |
- References
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| X |
- DefinitionThe entire disclosure for all or part of the information related to intangible assets. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//350-30/tableOfContent
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|
v3.24.1.u1
Inventories
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Inventory Disclosure [Abstract] |
|
| Inventories |
12. Inventories Inventories consisted of (in thousands):
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
Finished goods |
|
$ |
40,851 |
|
|
$ |
39,316 |
|
Work in process |
|
|
264 |
|
|
|
208 |
|
Materials and supplies |
|
|
15,772 |
|
|
|
15,946 |
|
|
|
$ |
56,887 |
|
|
$ |
55,470 |
|
Inventories are stated at the lower of cost or net realizable value, determined by the first-in, first-out method.
|
| X |
- References
+ Details
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| X |
- DefinitionThe entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 330
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//330/tableOfContent
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|
v3.24.1.u1
Divestiture
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Divestiture [Abstract] |
|
| Divestiture |
13. Divestiture On November 1, 2023, the Company sold the assets of its Camillus Cutlery and Cuda business lines (the “Business”) to GSM Holdings, Inc., a Delaware corporation (“GSM Holdings”), pursuant to an Asset Purchase Agreement entered into on the same date. The purchase price for the Business was $19,773,000. At closing, GSM Holdings paid $18,273,000 to the Company; the balance of the purchase price, $1,500,000, is subject to a 12-month holdback as a non-exclusive source of recovery primarily to satisfy indemnification claims under the Asset Purchase Agreement. The Asset Purchase Agreement contains customary representations, warranties and covenants by the Company and GSM Holdings, including confidentiality, non-solicitation obligations and indemnification obligations. Under the terms of a related License Agreement dated November 1, 2023, the Company has provided a royalty-free, perpetual, non-exclusive license to certain patents held by the Company that are used in the Business.
|
| X |
- DefinitionThe entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 805
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//805/tableOfContent
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//205-20/tableOfContent
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|
v3.24.1.u1
Revenue from Contracts with Customers (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Revenue from Contract with Customer [Abstract] |
|
| Disaggregation of Revenues |
The following table represents external net sales disaggregated by product category, by segment (amounts in thousands): For the three months ended March 31, 2024
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
United States |
|
|
Canada |
|
|
Europe |
|
|
Total |
|
First Aid and Medical |
|
$ |
24,609 |
|
|
$ |
2,191 |
|
|
$ |
258 |
|
|
$ |
27,058 |
|
Cutting and Sharpening |
|
|
13,382 |
|
|
|
848 |
|
|
|
3,668 |
|
|
|
17,898 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Net Sales |
|
$ |
37,991 |
|
|
$ |
3,039 |
|
|
$ |
3,926 |
|
|
$ |
44,956 |
|
For the three months ended March 31, 2023
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
United States |
|
|
Canada |
|
|
Europe |
|
|
Total |
|
First Aid and Medical |
|
$ |
24,770 |
|
|
$ |
1,852 |
|
|
$ |
367 |
|
|
$ |
26,989 |
|
Cutting and Sharpening |
|
|
14,083 |
|
|
|
1,405 |
|
|
|
3,361 |
|
|
|
18,849 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Net Sales |
|
$ |
38,853 |
|
|
$ |
3,257 |
|
|
$ |
3,728 |
|
|
$ |
45,838 |
|
|
| X |
- DefinitionTabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5
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- References
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|
v3.24.1.u1
Debt and Shareholders' Equity (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Long Term Debt And Stockholders Equity [Abstract] |
|
| Schedule of Long-Term Debt |
As of March 31, 2024 and December 31, 2023, long-term debt related to the mortgage consisted of the following (amounts in ‘000’s):
|
|
|
|
|
|
|
|
March 31, 2024 |
|
December 31, 2023 |
|
|
|
|
|
|
Mortgage payable - HSBC Bank N.A. |
$ |
10,719 |
|
$ |
10,823 |
|
Less debt issuance costs |
|
(116 |
) |
|
(120 |
) |
|
|
10,603 |
|
|
10,703 |
|
Less current maturities |
|
424 |
|
|
419 |
|
Long-term mortgage payable less current maturities |
$ |
10,179 |
|
$ |
10,284 |
|
|
|
|
|
|
|
| X |
- DefinitionLong Term Debt And Stockholders Equity Abstract
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| X |
- DefinitionTabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer. Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B
Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69E
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69E
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482925/835-30-45-2
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482925/835-30-45-1A
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-3
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482949/835-30-55-8
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480848/942-470-50-3
Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-8
Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-6
Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-7
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v3.24.1.u1
Segment Information (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Segment Information Tables [Abstract] |
|
| Financial Data By Segment Table |
The following table sets forth certain financial data by segment for the three months ended March 31, 2024 and 2023: Financial data by segment: (in thousands)
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended March 31, |
|
|
Sales to external customers: |
|
2024 |
|
|
2023 |
|
|
United States |
|
$ |
37,991 |
|
|
$ |
38,853 |
|
|
Canada |
|
|
3,039 |
|
|
|
3,257 |
|
|
Europe |
|
|
3,926 |
|
|
|
3,728 |
|
|
Consolidated |
|
$ |
44,956 |
|
|
$ |
45,838 |
|
|
|
|
|
|
|
|
|
|
Operating income: |
|
|
|
|
|
|
|
United States |
|
$ |
2,339 |
|
|
$ |
1,781 |
|
|
Canada |
|
|
39 |
|
|
|
217 |
|
|
Europe |
|
|
180 |
|
|
|
190 |
|
|
Consolidated |
|
$ |
2,558 |
|
|
$ |
2,188 |
|
|
|
|
|
|
|
|
|
|
Interest expense, net |
|
|
443 |
|
|
|
902 |
|
|
Other income, net |
|
|
(44 |
) |
|
|
(23 |
) |
|
Consolidated income before income taxes |
|
$ |
2,159 |
|
|
$ |
1,309 |
|
|
Assets by segment: (in thousands)
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
United States |
|
$ |
139,228 |
|
|
$ |
131,382 |
|
Canada |
|
|
11,094 |
|
|
|
8,557 |
|
Europe |
|
|
9,059 |
|
|
|
9,302 |
|
Consolidated |
|
$ |
159,381 |
|
|
$ |
149,241 |
|
|
| X |
- DefinitionTabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-25
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
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v3.24.1.u1
Leases (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Leases Tables [Abstract] |
|
| Information Related to Leases |
Information related to leases (in thousands):
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended |
|
|
Three Months Ended |
|
Operating cash flow information: |
|
March 31, 2024 |
|
|
March 31, 2023 |
|
Operating lease cost |
|
$ |
341 |
|
|
$ |
334 |
|
Operating lease - cash flow |
|
$ |
354 |
|
|
$ |
346 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-cash activity: |
|
|
|
|
|
|
ROU assets obtained in exchange for lease liabilities |
|
$ |
3,818 |
|
|
$ |
341 |
|
|
|
|
|
|
|
|
|
|
|
|
March 31, 2024 |
|
|
March 31, 2023 |
|
Weighted-average remaining lease term |
|
4.0 years |
|
|
3.0 years |
|
Weighted-average discount rate |
|
|
7 |
% |
|
|
5 |
% |
|
| Future Minimum Lease Payments |
Future minimum lease payments under non-cancelable leases as of March 31, 2024:
|
|
|
|
|
2024 (remaining) |
|
$ |
1,400 |
|
2025 |
|
|
1,755 |
|
2026 |
|
|
1,068 |
|
2027 |
|
|
926 |
|
2028 |
|
|
960 |
|
Thereafter |
|
|
357 |
|
Total future minimum lease payments |
|
$ |
6,466 |
|
Less: imputed interest |
|
|
(826 |
) |
Present value of lease liabilities - current |
|
|
1,577 |
|
Present value of lease liabilities - non-current |
|
$ |
4,063 |
|
|
| X |
- DefinitionTabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
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| X |
- DefinitionTabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147478964/842-20-50-6
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|
v3.24.1.u1
Other Accrued Liabilities (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Payables and Accruals [Abstract] |
|
| Accrued Liabilities |
Other current and non-current accrued liabilities consisted of (in thousands):
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
Customer rebates |
|
$ |
6,120 |
|
|
$ |
5,721 |
|
Contingent liability - Safety Made |
|
|
750 |
|
|
|
750 |
|
Accrued compensation |
|
|
2,050 |
|
|
|
2,585 |
|
Dividend payable |
|
|
547 |
|
|
|
547 |
|
Income tax payable |
|
|
748 |
|
|
|
363 |
|
Other |
|
|
1,731 |
|
|
|
2,442 |
|
Total: |
|
$ |
11,946 |
|
|
$ |
12,408 |
|
|
|
|
|
|
|
|
|
| X |
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v3.24.1.u1
Cash, Cash Equivalents and Restricted Cash (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Cash and Cash Equivalents [Abstract] |
|
| Summary of Cash, Cash Equivalents and Restricted Cash |
(in thousands):
|
|
|
|
|
|
|
|
|
|
March 31, 2024 |
|
December 31, 2023 |
|
Cash and cash equivalents |
|
$ |
2,443 |
|
$ |
4,796 |
|
Restricted Cash - current |
|
|
750 |
|
|
750 |
|
Total cash, cash equivalents and restricted cash |
|
$ |
3,193 |
|
$ |
5,546 |
|
|
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-Paragraph 1
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v3.24.1.u1
Intangible Assets and Goodwill (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Goodwill and Intangible Assets Disclosure [Abstract] |
|
| Intangible Assets and Goodwill |
The Company’s intangible assets and goodwill consisted of (in thousands):
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
Tradename |
|
$ |
10,008 |
|
|
$ |
10,008 |
|
Customer list |
|
|
18,823 |
|
|
|
18,823 |
|
Non-compete |
|
|
1,248 |
|
|
|
1,248 |
|
Slice license agreement |
|
|
380 |
|
|
|
380 |
|
Patents |
|
|
2,272 |
|
|
|
2,272 |
|
Subtotal |
|
|
32,731 |
|
|
|
32,731 |
|
Less: Accumulated amortization |
|
|
14,335 |
|
|
|
13,730 |
|
Intangible assets |
|
$ |
18,396 |
|
|
$ |
19,001 |
|
Goodwill |
|
$ |
8,189 |
|
|
$ |
8,189 |
|
Total: |
|
$ |
26,585 |
|
|
$ |
27,190 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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-Name Accounting Standards Codification
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-SubTopic 20
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-Paragraph 1
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v3.24.1.u1
Inventories (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
|---|
| Inventory Disclosure [Abstract] |
|
| Inventories |
Inventories consisted of (in thousands):
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
March 31, |
|
|
December 31, |
|
|
|
2024 |
|
|
2023 |
|
Finished goods |
|
$ |
40,851 |
|
|
$ |
39,316 |
|
Work in process |
|
|
264 |
|
|
|
208 |
|
Materials and supplies |
|
|
15,772 |
|
|
|
15,946 |
|
|
|
$ |
56,887 |
|
|
$ |
55,470 |
|
|
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-Topic 210
-SubTopic 10
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-Section S99
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-Subparagraph (SX 210.5-02(6)(a))
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v3.24.1.u1
Revenue from Contracts with Customers (Details) - USD ($)
$ in Thousands |
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
| Net sales |
$ 44,956
|
$ 45,838
|
| Cutting and Sharpening |
|
|
| Net sales |
17,898
|
18,849
|
| First Aid and Medical |
|
|
| Net sales |
27,058
|
26,989
|
| United States |
|
|
| Net sales |
37,991
|
38,853
|
| United States | Cutting and Sharpening |
|
|
| Net sales |
13,382
|
14,083
|
| United States | First Aid and Medical |
|
|
| Net sales |
24,609
|
24,770
|
| Canada |
|
|
| Net sales |
3,039
|
3,257
|
| Canada | Cutting and Sharpening |
|
|
| Net sales |
848
|
1,405
|
| Canada | First Aid and Medical |
|
|
| Net sales |
2,191
|
1,852
|
| Europe |
|
|
| Net sales |
3,926
|
3,728
|
| Europe | Cutting and Sharpening |
|
|
| Net sales |
3,668
|
3,361
|
| Europe | First Aid and Medical |
|
|
| Net sales |
$ 258
|
$ 367
|
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v3.24.1.u1
Debt and Shareholders' Equity (Details Narrative) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
| Long Term Debt And Stockholders Equity [Line Items] |
|
|
|
| Outstanding borrowings under revolving loan agreement |
$ 23,347,000
|
|
$ 13,165,000
|
| Aggregate proceeds from exercise of employee stock options |
$ 323,000
|
|
|
| Issuance of common stock (shares) |
14,438
|
|
|
| Deferred financing cost |
$ 53,000
|
|
$ 60,000
|
| Cash settlement of stock options |
$ 296,000
|
|
|
| Common Stock |
|
|
|
| Long Term Debt And Stockholders Equity [Line Items] |
|
|
|
| Issuance of common stock (shares) |
14,438
|
5,000
|
|
| Stock issued during period shares new issues related to net share settlement |
2,242
|
|
|
| Revolving Credit Facility |
|
|
|
| Long Term Debt And Stockholders Equity [Line Items] |
|
|
|
| Credit facility interest rate |
Secured Overnight Financing Rate (“SOFR”) plus a margin of +1.75%
|
|
|
| Facility fee per annum |
0.125%
|
|
|
| Revolving Credit Facility | Maximum |
|
|
|
| Long Term Debt And Stockholders Equity [Line Items] |
|
|
|
| Credit facility borrowing capacity |
$ 65,000,000
|
|
|
| First Aid Only Distribution Center |
|
|
|
| Long Term Debt And Stockholders Equity [Line Items] |
|
|
|
| Covenant terms and compliance |
Under the revolving loan agreement, the Company is required to maintain a specific ratio of funded debt to EBITDA, a fixed charge coverage ratio and must have annual net income greater than $0, measured as of the end of each fiscal year
|
|
|
| Fixed interest rate |
3.80%
|
|
|
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v3.24.1.u1
Debt and Shareholders' Equity - Schedule of Long-Term Debt (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
| Debt Instrument [Line Items] |
|
|
| Less debt issuance costs |
$ (53,000)
|
$ (60,000)
|
| Long-term mortgage payable less current maturities |
23,294,000
|
13,105,000
|
| Mortgage Payable - HSBC Bank N.A. |
|
|
| Debt Instrument [Line Items] |
|
|
| Mortgage payable - HSBC Bank N.A. |
10,719,000
|
10,823,000
|
| Less debt issuance costs |
(116,000)
|
(120,000)
|
| Long-term mortgage payable |
10,603,000
|
10,703,000
|
| Less current maturities |
424,000
|
419,000
|
| Long-term mortgage payable less current maturities |
$ 10,179,000
|
$ 10,284,000
|
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v3.24.1.u1
Segment Information - Financial Data by Segment (Details) - USD ($)
$ in Thousands |
3 Months Ended |
|
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
| Sales to external customers |
$ 44,956
|
$ 45,838
|
|
| Operating income |
2,558
|
2,188
|
|
| Interest expense, net |
443
|
902
|
|
| Other income, net |
(44)
|
(23)
|
|
| Consolidated income before income taxes |
2,159
|
1,309
|
|
| Assets |
159,381
|
|
$ 149,241
|
| United States Segment |
|
|
|
| Sales to external customers |
37,991
|
38,853
|
|
| Operating income |
2,339
|
1,781
|
|
| Assets |
139,228
|
|
131,382
|
| Canada Segment |
|
|
|
| Sales to external customers |
3,039
|
3,257
|
|
| Operating income |
39
|
217
|
|
| Assets |
11,094
|
|
8,557
|
| Europe Segment |
|
|
|
| Sales to external customers |
3,926
|
3,728
|
|
| Operating income |
180
|
$ 190
|
|
| Assets |
$ 9,059
|
|
$ 9,302
|
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v3.24.1.u1
Leases - Future Minimum Lease Payments (Details) - USD ($)
$ in Thousands |
Mar. 31, 2024 |
Dec. 31, 2023 |
| Future Minimum Lease Payments: |
|
|
| 2024 (remaining) |
$ 1,400
|
|
| 2025 |
1,755
|
|
| 2026 |
1,068
|
|
| 2027 |
926
|
|
| 2028 |
960
|
|
| Thereafter |
357
|
|
| Total future minimum lease payments |
6,466
|
|
| Less: imputed interest |
(826)
|
|
| Present value of lease liabilities - current |
1,577
|
$ 1,099
|
| Present value of lease liabilities - non-current |
$ 4,063
|
$ 1,026
|
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v3.24.1.u1
Other Accrued Liabilities (Details) - USD ($)
$ in Thousands |
Mar. 31, 2024 |
Dec. 31, 2023 |
| Payables and Accruals [Abstract] |
|
|
| Customer rebates |
$ 6,120
|
$ 5,721
|
| Contingent liability - Safety Made |
750
|
750
|
| Accrued compensation |
2,050
|
2,585
|
| Dividend payable |
547
|
547
|
| Income tax payable |
748
|
363
|
| Other |
1,731
|
2,442
|
| Total other accrued liabilities |
$ 11,946
|
$ 12,408
|
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v3.24.1.u1
Cash, Cash Equivalents and Restricted Cash - Summary of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($)
$ in Thousands |
Mar. 31, 2024 |
Dec. 31, 2023 |
Mar. 31, 2023 |
Dec. 31, 2022 |
| Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents [Abstract] |
|
|
|
|
| Cash and cash equivalents |
$ 2,443
|
$ 4,796
|
|
|
| Restricted Cash - current |
750
|
750
|
|
|
| Total cash, cash equivalents and restricted cash |
$ 3,193
|
$ 5,546
|
$ 4,264
|
$ 7,600
|
| X |
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-Topic 210
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-Section S99
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-Topic 210
-SubTopic 10
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v3.24.1.u1
Intangible Assets and Goodwill - Intangible Assets (Details) - USD ($)
$ in Thousands |
Mar. 31, 2024 |
Dec. 31, 2023 |
| Goodwill and Intangible Assets Disclosure [Abstract] |
|
|
| Tradename |
$ 10,008
|
$ 10,008
|
| Customer list |
18,823
|
18,823
|
| Non-compete |
1,248
|
1,248
|
| Slice license agreement |
380
|
380
|
| Patents |
2,272
|
2,272
|
| Subtotal |
32,731
|
32,731
|
| Less: Accumulated amortization |
14,335
|
13,730
|
| Intangible assets |
18,396
|
19,001
|
| Goodwill |
8,189
|
8,189
|
| Total: |
$ 26,585
|
$ 27,190
|
| X |
- DefinitionGross carrying amount before accumulated amortization as of the balance sheet date of an asset comprised of customer information, acquired in a business combination or other transaction, having a finite beneficial life. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 350
-SubTopic 30
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