ACU
Acme United Corporation
Price Chart
Latest Quote
$43.73
| Previous Close | $44.16 |
| Open | $43.51 |
| Day High | $44.43 |
| Day Low | $43.51 |
| Volume | 14,629 |
Stock Information
| Quarterly Dividend / Yield | $0.64 / 1.46% |
| Shares Outstanding | 3.81M |
| Quarterly Dividend Yield | 1.46% |
| Quarterly Dividend | $0.64 |
| Total Debt | $49.40M |
| Cash Equivalents | $4.20M |
| Revenue | $202.88M |
| Net Income | $9.52M |
| Sector | Consumer Defensive |
| Industry | Household & Personal Products |
| Market Cap | $166.63M |
| P/E Ratio | 18.85 |
| EPS (TTM) | $2.32 |
| Exchange | ASE |
đ Comprehensive Analysis
Company Data
| Enterprise Value | $211.83M |
| Sales | $202.88M |
| Income | $9.52M |
| Book/sh | $30.63 |
| Cash/sh | $1.10 |
| Employees | 649 |
Financial Ratios
| Quick Ratio | 1.63 |
| Current Ratio | 4.57 |
| Debt/Eq | 42.32 |
| EPS Growth TTM | -40.40% |
Returns & Margins
| ROA | 4.90% |
| ROE | 8.46% |
| Gross Margin | 39.57% |
| Operating Margin | 3.34% |
| Profit Margin | 4.69% |
Ownership
| Insider Ownership | 11.29% |
| Institutional Ownership | 74.25% |
| Insider & Institutional transactions data not available | |
Valuation Ratios
| Forward P/E | 19.52 |
| PEG | 1.54 |
| P/S | 0.82 |
| P/B | 1.43 |
Analyst Data
| Recommendation | none |
| Target Price | $53.00 |
Technical Indicators
| SMA20 | $42.10 |
| SMA50 | $43.14 |
| SMA200 | $41.37 |
| RSI | 67.60 |
| ATR | 1.3996 |
| Shares Float | 2.99M |
| Short Float | 2.87% |
| Short Ratio | 3.37 |
| Volatility | 0.51 |
| Rel Volume | 0.67 |
Performance History
| Week | +3.63% |
| Month | +3.58% |
| Quarter | +3.27% |
| 6 Months | +15.47% |
| YTD | +9.58% |
| Year | +12.58% |
| 3 Years | +83.70% |
| 5 Years | +14.01% |
| 10 Years | +188.71% |
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Recent Price History
| Date | Close | Volume |
|---|---|---|
| 2026-06-05 | $43.73 | 14,629 |
| 2026-06-04 | $44.16 | 16,100 |
| 2026-06-03 | $42.54 | 13,700 |
| 2026-06-02 | $42.08 | 11,900 |
| 2026-06-01 | $42.58 | 11,300 |
| 2026-05-29 | $42.20 | 13,300 |
| 2026-05-28 | $42.42 | 22,000 |
| 2026-05-27 | $41.59 | 11,000 |
| 2026-05-26 | $42.06 | 39,100 |
| 2026-05-22 | $42.16 | 25,300 |
| 2026-05-21 | $43.21 | 35,800 |
| 2026-05-20 | $42.39 | 14,500 |
| 2026-05-19 | $42.09 | 33,000 |
| 2026-05-18 | $41.60 | 22,800 |
| 2026-05-15 | $40.72 | 39,000 |
| 2026-05-14 | $41.69 | 19,000 |
| 2026-05-13 | $40.53 | 66,600 |
| 2026-05-12 | $41.10 | 7,600 |
| 2026-05-11 | $41.60 | 10,000 |
| 2026-05-08 | $41.61 | 8,400 |
| 2026-05-07 | $41.82 | 4,400 |
| 2026-05-06 | $42.22 | 14,800 |
About Acme United Corporation
Acme United Corporation supplies cutting, measuring, first aid, and sharpening products to the school, home, office, hardware, sporting goods, and industrial markets in the United States, Canada, Europe, and internationally. The company offers scissors, shears, knives, rulers, pencil sharpeners, paper trimmers, safety cutters, lettering products, glue guns, and other craft products under the Westcott brand name; and cutting tools under the Clauss brand. It also provides sharpening knives, scissors, chisels, skis, skates, and other edges under the DMT brand. In addition, the company offers first aid kits and safety solutions under the First Aid Only brand; portable eyewash solution and over-the-counter medication, including active ingredients aspirin, acetaminophen, and ibuprofen under the PhysiciansCare brand; bodily fluid and spill clean-up solution under the Spill Magic brand; various first aid kit, refill, and safety supplies, including CPR kits, burn kits, and automotive and emergency first aid kits under the First Aid Central; first aid kits for the promotional products industry under Safety Made brand; alcohol prep pads, alcohol wipes, benzalkonium chloride wipes, various antiseptic wipes under the Med-Nap brand, and Pac-Kit, as well as My Medic brands. It sells its products directly and through its independent manufacturer representatives to wholesale, contract, and retail stationery distributors; office supply superstores, mass market retailers, industrial and medical distributors, school supply distributors, drug store retailers, sporting goods stores, hardware chains, and wholesale florists, as well as through its websites. The company was formerly known as Acme Shear Company and changed its name to Acme United Corporation in 1971. Acme United Corporation was founded in 1867 and is based in Shelton, Connecticut.
đ° Latest News
Are Consumer Discretionary Stocks Lagging Acme United (ACU) This Year?
Zacks âĸ 2026-05-06T13:40:02ZAcme United Corp (ACU) Q1 2026 Earnings Call Highlights: Strong Sales Growth Amid Profitability ...
GuruFocus.com âĸ 2026-04-24T07:14:02ZAcme United Corporation Q1 2026 Earnings Call Summary
Moby âĸ 2026-04-23T20:46:54ZAcme United Corporation. (ACU) Q1 Earnings Miss Estimates
Zacks âĸ 2026-04-23T11:40:02ZSpectrum Brands' Pet Care Stabilizes: Growth Engine Ahead?
Zacks âĸ 2026-04-22T14:49:00ZIs Acme United (ACU) Stock Outpacing Its Consumer Discretionary Peers This Year?
Zacks âĸ 2026-04-20T13:40:03ZAcme United Corporation. (ACU) Earnings Expected to Grow: What to Know Ahead of Q1 Release
Zacks âĸ 2026-04-09T14:00:03ZIs Acme United (ACU) Outperforming Other Consumer Discretionary Stocks This Year?
Zacks âĸ 2026-04-02T13:40:03ZIs Acme United (ACU) Stock Undervalued Right Now?
Zacks âĸ 2026-03-20T13:40:04ZStrength Seen in Acme United (ACU): Can Its 5.0% Jump Turn into More Strength?
Zacks âĸ 2026-03-17T09:54:00ZIncome Statement (Annual)
| Metric | 2025-12-31 | 2024-12-31 | 2023-12-31 | 2022-12-31 |
|---|---|---|---|---|
| Revenue | ||||
| Reconciled Cost Of Revenue | $119,131,968 | $118,139,167 | $119,290,712 | $130,403,572 |
| Cost Of Revenue | $119,131,968 | $118,139,167 | $119,290,712 | $130,403,572 |
| Total Revenue | $196,541,816 | $194,489,991 | $191,500,947 | $193,962,357 |
| Operating Revenue | $196,541,816 | $194,489,991 | $191,500,947 | $193,962,357 |
| Expenses | ||||
| Interest Expense | $1,559,920 | $1,942,643 | $3,096,481 | $2,396,431 |
| Total Expenses | $181,817,302 | $180,350,049 | $178,312,330 | $187,689,055 |
| Other Income Expense | $-46,972 | $95,110 | $12,523,151 | $-246,396 |
| Other Non Operating Income Expenses | $-46,972 | $95,110 | $-41,002 | $-246,396 |
| Net Non Operating Interest Income Expense | $-1,559,920 | $-1,942,643 | $-2,977,164 | $-2,364,461 |
| Interest Expense Non Operating | $1,559,920 | $1,942,643 | $3,096,481 | $2,396,431 |
| Operating Expense | $62,685,334 | $62,210,882 | $59,021,618 | $57,285,483 |
| Income & Earnings | ||||
| Net Income From Continuing Operation Net Minority Interest | $10,184,421 | $10,022,351 | $17,793,160 | $3,034,766 |
| Net Interest Income | $-1,559,920 | $-1,942,643 | $-2,977,164 | $-2,364,461 |
| Normalized Income | $10,184,421 | $10,022,351 | $7,993,121 | $3,034,766 |
| Net Income From Continuing And Discontinued Operation | $10,184,421 | $10,022,351 | $17,793,160 | $3,034,766 |
| Total Operating Income As Reported | $14,724,514 | $14,139,942 | $13,188,617 | $6,273,302 |
| Net Income Common Stockholders | $10,184,421 | $10,022,351 | $17,793,160 | $3,034,766 |
| Net Income | $10,184,421 | $10,022,351 | $17,793,160 | $3,034,766 |
| Net Income Including Noncontrolling Interests | $10,184,421 | $10,022,351 | $17,793,160 | $3,034,766 |
| Net Income Continuous Operations | $10,184,421 | $10,022,351 | $17,793,160 | $3,034,766 |
| Pretax Income | $13,117,622 | $12,292,409 | $22,734,604 | $3,662,445 |
| Operating Income | $14,724,514 | $14,139,942 | $13,188,617 | $6,273,302 |
| Gross Profit | $77,409,848 | $76,350,824 | $72,210,235 | $63,558,785 |
| Interest Income | - | $140,680 | $119,317 | $31,970 |
| Special Income Charges | - | $0 | $12,564,153 | $0 |
| Interest Income Non Operating | - | $140,680 | $119,317 | $31,970 |
| Per Share | ||||
| Diluted EPS | $2.49 | $2.45 | $4.86 | $0.82 |
| Basic EPS | $2.69 | $2.71 | $4.98 | $0.86 |
| Other | ||||
| Tax Effect Of Unusual Items | $0 | $0 | $2,764,114 | $0 |
| Tax Rate For Calcs | $0 | $0 | $0 | $0 |
| Normalized EBITDA (Bullshit earnings) | $21,024,256 | $20,304,277 | $18,334,523 | $10,636,660 |
| Reconciled Depreciation | $6,346,714 | $6,069,225 | $5,067,591 | $4,577,784 |
| EBITDA (Bullshit earnings) | $21,024,256 | $20,304,277 | $30,898,676 | $10,636,660 |
| EBIT | $14,677,542 | $14,235,052 | $25,831,085 | $6,058,876 |
| Diluted Average Shares | $4,087,000 | $4,099,000 | $3,658,000 | $3,719,000 |
| Basic Average Shares | $3,787,000 | $3,701,000 | $3,572,000 | $3,528,000 |
| Diluted NI Availto Com Stockholders | $10,184,421 | $10,022,351 | $17,793,160 | $3,034,766 |
| Tax Provision | $2,933,201 | $2,270,058 | $4,941,444 | $627,679 |
| Selling General And Administration | $62,685,334 | $62,210,882 | $59,021,618 | $57,285,483 |
| Total Unusual Items | - | $0 | $12,564,153 | $0 |
| Total Unusual Items Excluding Goodwill | - | $0 | $12,564,153 | $0 |
| Gain On Sale Of Business | - | $0 | $12,564,153 | $0 |
| Other Special Charges | - | - | - | - |
Balance Sheet (Annual)
| Metric | 2025-12-31 | 2024-12-31 | 2023-12-31 | 2022-12-31 |
|---|---|---|---|---|
| Assets | ||||
| Net Tangible Assets | $88,230,224 | $76,749,947 | $70,708,407 | $50,050,768 |
| Total Assets | $170,998,209 | $162,170,586 | $149,241,316 | $164,377,104 |
| Total Non Current Assets | $74,803,175 | $66,710,104 | $57,217,486 | $58,777,091 |
| Goodwill And Other Intangible Assets | $29,380,885 | $30,230,688 | $27,190,277 | $28,979,364 |
| Other Intangible Assets | $19,473,228 | $20,323,031 | $19,001,448 | $20,790,535 |
| Current Assets | $96,195,034 | $95,460,482 | $92,023,830 | $105,600,013 |
| Other Current Assets | $3,649,286 | $4,571,230 | $4,773,464 | $2,820,935 |
| Inventory | $59,851,534 | $56,254,383 | $55,469,992 | $63,325,206 |
| Receivables | $29,098,236 | $28,236,177 | $26,234,421 | $32,603,463 |
| Accounts Receivable | $29,098,236 | $28,236,177 | $26,234,421 | $32,603,463 |
| Allowance For Doubtful Accounts Receivable | $-480,736 | $-493,705 | $-567,015 | $-1,060,812 |
| Gross Accounts Receivable | $29,578,972 | $28,729,882 | $26,801,436 | $33,664,275 |
| Cash Cash Equivalents And Short Term Investments | $3,595,978 | $6,398,692 | $4,795,953 | $6,100,409 |
| Cash And Cash Equivalents | $3,595,978 | $6,398,692 | $4,795,953 | $6,100,409 |
| Restricted Cash | - | $0 | $750,000 | $750,000 |
| Other Non Current Assets | - | - | - | $750,000 |
| Prepaid Assets | - | - | - | - |
| Debt | ||||
| Net Debt | $17,688,656 | $21,075,042 | $18,592,726 | $54,508,852 |
| Total Debt | $28,716,658 | $32,841,531 | $25,933,281 | $63,827,416 |
| Long Term Debt And Capital Lease Obligation | $26,816,413 | $30,840,339 | $24,415,030 | $62,292,584 |
| Long Term Debt | $21,284,634 | $27,473,734 | $23,388,679 | $60,609,261 |
| Current Debt And Capital Lease Obligation | $1,900,245 | $2,001,192 | $1,518,251 | $1,534,832 |
| Liabilities | ||||
| Total Liabilities Net Minority Interest | $53,387,100 | $55,189,951 | $51,342,632 | $85,346,972 |
| Total Non Current Liabilities Net Minority Interest | $30,515,103 | $32,318,350 | $25,330,648 | $63,220,310 |
| Other Non Current Liabilities | $13,972 | $13,355 | $16,274 | $622,441 |
| Non Current Deferred Liabilities | $3,684,718 | $1,464,656 | $899,344 | $305,285 |
| Non Current Deferred Taxes Liabilities | $3,684,718 | $1,464,656 | $899,344 | $305,285 |
| Current Liabilities | $22,871,997 | $22,871,601 | $26,011,984 | $22,126,662 |
| Payables And Accrued Expenses | $20,971,752 | $20,870,409 | $24,493,733 | $20,591,830 |
| Payables | $8,065,633 | $9,004,876 | $12,101,735 | $10,514,288 |
| Accounts Payable | $8,065,633 | $9,004,876 | $12,101,735 | $10,514,288 |
| Other Current Liabilities | - | - | - | $707,559 |
| Other Payable | - | - | - | $5,533,802 |
| Dividends Payable | - | - | - | $495,406 |
| Total Tax Payable | - | - | - | $533,746 |
| Income Tax Payable | - | - | - | $533,746 |
| Equity | ||||
| Common Stock Equity | $117,611,109 | $106,980,635 | $97,898,684 | $79,030,132 |
| Total Equity Gross Minority Interest | $117,611,109 | $106,980,635 | $97,898,684 | $79,030,132 |
| Stockholders Equity | $117,611,109 | $106,980,635 | $97,898,684 | $79,030,132 |
| Gains Losses Not Affecting Retained Earnings | $-1,571,280 | $-2,751,142 | $-1,705,587 | $-2,087,899 |
| Other Equity Adjustments | $-1,571,280 | $-2,751,142 | $-1,705,587 | $-2,087,899 |
| Retained Earnings | $102,293,042 | $94,497,828 | $86,715,934 | $70,967,232 |
| Other | ||||
| Treasury Shares Number | $1,544,872 | $1,544,872 | $1,544,872 | $1,544,872 |
| Ordinary Shares Number | $3,806,724 | $3,754,498 | $3,645,200 | $3,538,179 |
| Share Issued | $5,351,596 | $5,299,370 | $5,190,072 | $5,083,051 |
| Tangible Book Value | $88,230,224 | $76,749,947 | $70,708,407 | $50,050,768 |
| Invested Capital | $138,895,743 | $134,454,369 | $121,287,363 | $139,639,393 |
| Working Capital | $73,323,037 | $72,588,881 | $66,011,846 | $83,473,351 |
| Capital Lease Obligations | $6,977,912 | $4,930,848 | $2,125,293 | $2,813,567 |
| Total Capitalization | $138,895,743 | $134,454,369 | $121,287,363 | $139,639,393 |
| Treasury Stock | $15,995,622 | $15,995,622 | $15,995,622 | $15,995,622 |
| Additional Paid In Capital | $19,505,989 | $17,981,156 | $15,917,781 | $13,447,797 |
| Capital Stock | $13,378,980 | $13,248,415 | $12,966,178 | $12,698,624 |
| Common Stock | $13,378,980 | $13,248,415 | $12,966,178 | $12,698,624 |
| Long Term Capital Lease Obligation | $5,531,779 | $3,366,605 | $1,026,351 | $1,683,323 |
| Current Capital Lease Obligation | $1,446,133 | $1,564,243 | $1,098,942 | $1,130,244 |
| Current Accrued Expenses | $12,906,119 | $11,865,533 | $12,391,998 | $10,077,542 |
| Goodwill | $9,907,657 | $9,907,657 | $8,188,829 | $8,188,829 |
| Net PPE | $45,422,290 | $36,479,416 | $30,027,209 | $29,047,727 |
| Accumulated Depreciation | $-32,458,661 | $-28,908,379 | $-26,568,275 | $-23,669,724 |
| Gross PPE | $77,880,951 | $65,387,795 | $56,595,484 | $52,717,451 |
| Other Properties | $6,881,026 | $4,826,088 | $2,002,272 | $2,632,191 |
| Machinery Furniture Equipment | $43,461,964 | $37,367,957 | $34,704,536 | $31,491,637 |
| Buildings And Improvements | $24,050,860 | $20,506,081 | $17,501,583 | $16,614,149 |
| Land And Improvements | $3,487,101 | $2,687,669 | $2,387,093 | $1,979,474 |
| Finished Goods | $44,750,429 | $40,074,026 | $39,315,594 | $45,371,042 |
| Work In Process | $305,288 | $247,260 | $208,212 | $408,346 |
| Raw Materials | $14,795,817 | $15,933,097 | $15,946,186 | $17,545,818 |
| Pensionand Other Post Retirement Benefit Plans Current | - | - | - | $791,231 |
Cash Flow Statement (Annual)
| Metric | 2025-12-31 | 2024-12-31 | 2023-12-31 | 2022-12-31 |
|---|---|---|---|---|
| Free Cash Flow | ||||
| Free Cash Flow | $7,577,536 | $4,826,592 | $23,924,042 | $-1,712,525 |
| Operating Activities | ||||
| Operating Cash Flow | $18,229,449 | $11,975,240 | $28,899,495 | $2,891,739 |
| Cash Flow From Continuing Operating Activities | $18,229,449 | $11,975,240 | $28,899,495 | $2,891,739 |
| Operating Gains Losses | - | - | $-9,644,000 | - |
| Investing Activities | ||||
| Capital Expenditure | $-10,651,913 | $-7,148,648 | $-4,975,453 | $-4,604,264 |
| Investing Cash Flow | $-12,303,662 | $-12,939,167 | $7,427,160 | $-14,226,655 |
| Cash Flow From Continuing Investing Activities | $-12,303,662 | $-12,939,167 | $7,427,160 | $-14,226,655 |
| Financing Activities | ||||
| Issuance Of Capital Stock | $697,531 | $1,621,237 | $1,452,520 | $84,715 |
| Financing Cash Flow | $-8,883,406 | $2,003,644 | $-38,441,220 | $14,276,667 |
| Cash Flow From Continuing Financing Activities | $-8,883,406 | $2,003,644 | $-38,441,220 | $14,276,667 |
| Net Other Financing Charges | $-354,914 | $-1,042,726 | $-363,273 | $-243,463 |
| Cash Dividends Paid | $-2,343,305 | $-2,221,924 | $-1,993,049 | $-1,903,346 |
| Common Stock Dividend Paid | $-2,343,305 | $-2,221,924 | $-1,993,049 | $-1,903,346 |
| Net Common Stock Issuance | $697,531 | $1,621,237 | $1,452,520 | $84,715 |
| Common Stock Issuance | $697,531 | $1,621,237 | $1,452,520 | $84,715 |
| Repurchase Of Capital Stock | - | - | - | $0 |
| Other | ||||
| Repayment Of Debt | $-6,201,741 | $-413,235 | $-37,245,266 | $-401,410 |
| Interest Paid Supplemental Data | $1,572,407 | $1,903,301 | $3,179,184 | $2,124,144 |
| Income Tax Paid Supplemental Data | $560,723 | $2,248,217 | $5,771,876 | $978,378 |
| End Cash Position | $3,595,978 | $6,398,692 | $5,545,954 | $7,600,409 |
| Beginning Cash Position | $6,398,692 | $5,545,954 | $7,600,409 | $4,843,349 |
| Effect Of Exchange Rate Changes | $154,905 | $-186,979 | $60,110 | $-184,691 |
| Changes In Cash | $-2,957,619 | $1,039,717 | $-2,114,565 | $2,941,751 |
| Proceeds From Stock Option Exercised | $-680,977 | $-415,900 | $-292,152 | $-108,155 |
| Net Issuance Payments Of Debt | $-6,201,741 | $4,062,957 | $-37,245,266 | $16,446,916 |
| Net Long Term Debt Issuance | $-6,201,741 | $4,062,957 | $-37,245,266 | $16,446,916 |
| Long Term Debt Payments | $-6,201,741 | $-413,235 | $-37,245,266 | $-401,410 |
| Net Business Purchase And Sale | $-1,651,749 | $-5,790,519 | $12,402,613 | $-9,622,391 |
| Sale Of Business | $0 | $1,100,000 | $13,152,613 | $0 |
| Purchase Of Business | $-1,651,749 | $-6,890,519 | $-750,000 | $-9,622,391 |
| Net PPE Purchase And Sale | $-10,651,913 | $-7,148,648 | $-4,673,717 | $-4,304,264 |
| Purchase Of PPE | $-10,651,913 | $-7,148,648 | $-4,673,717 | $-4,304,264 |
| Change In Working Capital | $-2,856,702 | $-7,282,440 | $12,954,228 | $-6,607,569 |
| Change In Payables And Accrued Expense | $-128,986 | $-3,788,677 | $3,926,489 | $1,333,364 |
| Change In Accrued Expense | $927,167 | $-807,171 | $2,374,137 | $-581,449 |
| Change In Payable | $-1,056,153 | $-2,981,506 | $1,552,352 | $1,914,813 |
| Change In Account Payable | $-1,056,153 | $-2,981,506 | $1,552,352 | $1,914,813 |
| Change In Prepaid Assets | $937,348 | $-704,417 | $-950,338 | $-173,341 |
| Change In Inventory | $-3,072,247 | $-329,896 | $3,648,679 | $-9,606,835 |
| Change In Receivables | $-592,817 | $-2,459,450 | $6,329,398 | $1,839,243 |
| Changes In Account Receivables | $-592,817 | $-2,459,450 | $6,329,398 | $1,839,243 |
| Other Non Cash Items | $20,014 | $23,846 | $151,757 | $-12,419 |
| Stock Based Compensation | $1,993,758 | $2,183,001 | $1,940,443 | $1,803,302 |
| Provisionand Write Offof Assets | $321,182 | $393,945 | $42,257 | $389,870 |
| Deferred Tax | $2,220,062 | $565,312 | $594,059 | $-293,995 |
| Deferred Income Tax | $2,220,062 | $565,312 | $594,059 | $-293,995 |
| Depreciation Amortization Depletion | $6,346,714 | $6,069,225 | $5,067,591 | $4,577,784 |
| Depreciation And Amortization | $6,346,714 | $6,069,225 | $5,067,591 | $4,577,784 |
| Amortization Cash Flow | $2,547,383 | $2,568,349 | $2,111,078 | $1,815,508 |
| Amortization Of Intangibles | $2,547,383 | $2,568,349 | $2,111,078 | $1,815,508 |
| Depreciation | $3,799,331 | $3,500,876 | $2,956,513 | $2,762,276 |
| Net Income From Continuing Operations | $10,184,421 | $10,022,351 | $17,793,160 | $3,034,766 |
| Issuance Of Debt | - | $4,476,192 | - | $16,848,326 |
| Long Term Debt Issuance | - | $4,476,192 | - | $16,848,326 |
| Net Intangibles Purchase And Sale | - | $0 | $-301,736 | $-300,000 |
| Purchase Of Intangibles | - | $0 | $-301,736 | $-300,000 |
| Gain Loss On Sale Of Business | - | $0 | $-9,644,000 | $0 |
| Common Stock Payments | - | - | - | $0 |
| Pension And Employee Benefit Expense | - | - | - | - |