{
 "company": "Acme United Corporation",
 "ticker": "ACU",
 "sector": "branded household and personal care",
 "fiscalYearEnd": null,
 "revenueUsdM": 196.5,
 "normalizedSga": {
  "pctRevenue": 30.94,
  "peerCount": 17,
  "peerMedianPctRevenue": 22.8,
  "peerLeanQuartilePctRevenue": 15.8,
  "peers": [
   {
    "ticker": "WDFC",
    "name": "WD-40 Company",
    "normalizedSgaPctRevenue": 30.84
   },
   {
    "ticker": "RPM",
    "name": "RPM International Inc.",
    "normalizedSgaPctRevenue": 27.11
   },
   {
    "ticker": "ENR",
    "name": "Energizer Holdings, Inc.",
    "normalizedSgaPctRevenue": 18.03
   },
   {
    "ticker": "CHD",
    "name": "Church & Dwight Co., Inc.",
    "normalizedSgaPctRevenue": 13.58
   },
   {
    "ticker": "CLX",
    "name": "The Clorox Company",
    "normalizedSgaPctRevenue": 15.82
   },
   {
    "ticker": "SPB",
    "name": "Spectrum Brands Holdings, Inc.",
    "normalizedSgaPctRevenue": 27.47
   },
   {
    "ticker": "PBH",
    "name": "Prestige Consumer Healthcare Inc.",
    "normalizedSgaPctRevenue": 10.69
   },
   {
    "ticker": "CENT",
    "name": "Central Garden & Pet Company",
    "normalizedSgaPctRevenue": 21.78
   },
   {
    "ticker": "EPC",
    "name": "Edgewell Personal Care Company",
    "normalizedSgaPctRevenue": 19.11
   },
   {
    "ticker": "HELE",
    "name": "Helen of Troy Limited",
    "normalizedSgaPctRevenue": 29.24
   },
   {
    "ticker": "NWL",
    "name": "Newell Brands Inc.",
    "normalizedSgaPctRevenue": 20.02
   },
   {
    "ticker": "REYN",
    "name": "Reynolds Consumer Products Inc.",
    "normalizedSgaPctRevenue": 7.5
   },
   {
    "ticker": "CL",
    "name": "Colgate-Palmolive Company",
    "normalizedSgaPctRevenue": 23.72
   },
   {
    "ticker": "COTY",
    "name": "Coty Inc.",
    "normalizedSgaPctRevenue": 23.86
   },
   {
    "ticker": "EL",
    "name": "The Estée Lauder Companies Inc.",
    "normalizedSgaPctRevenue": 66.01
   },
   {
    "ticker": "IPAR",
    "name": "Inter Parfums, Inc.",
    "normalizedSgaPctRevenue": 29.01
   }
  ],
  "definition": "Reported SG&A less the disclosed lines that distort comparison: advertising, R&D, pension, stock-based compensation, restructuring and one-time items, plus logistics reclassed where filers park it in SG&A."
 },
 "disclosedLines": [
  {
   "key": "advertising",
   "label": "Advertising",
   "pctRevenue": 0.97,
   "companiesDisclosing": 16,
   "peersDisclosing": [
    {
     "ticker": "WDFC",
     "pctRevenue": 6.03
    },
    {
     "ticker": "RPM",
     "pctRevenue": 0.77
    },
    {
     "ticker": "ENR",
     "pctRevenue": 5.14
    },
    {
     "ticker": "CHD",
     "pctRevenue": 11.43
    },
    {
     "ticker": "CLX",
     "pctRevenue": 10.84
    },
    {
     "ticker": "SPB",
     "pctRevenue": 3.12
    },
    {
     "ticker": "PBH",
     "pctRevenue": 13.67
    },
    {
     "ticker": "CENT",
     "pctRevenue": 2.11
    },
    {
     "ticker": "EPC",
     "pctRevenue": 11.1
    },
    {
     "ticker": "HELE",
     "pctRevenue": 7.42
    },
    {
     "ticker": "NWL",
     "pctRevenue": 5.96
    },
    {
     "ticker": "REYN",
     "pctRevenue": 1.48
    },
    {
     "ticker": "CL",
     "pctRevenue": 13.26
    },
    {
     "ticker": "COTY",
     "pctRevenue": 26.72
    },
    {
     "ticker": "IPAR",
     "pctRevenue": 22.36
    }
   ],
   "note": "Brand spend is not the overhead question here."
  },
  {
   "key": "stock_comp",
   "label": "Stock-based comp",
   "pctRevenue": 1.02,
   "companiesDisclosing": 16,
   "peersDisclosing": [
    {
     "ticker": "WDFC",
     "pctRevenue": 1.18
    },
    {
     "ticker": "ENR",
     "pctRevenue": 0.87
    },
    {
     "ticker": "CHD",
     "pctRevenue": 0.94
    },
    {
     "ticker": "CLX",
     "pctRevenue": 1.14
    },
    {
     "ticker": "SPB",
     "pctRevenue": 0.73
    },
    {
     "ticker": "PBH",
     "pctRevenue": 0.99
    },
    {
     "ticker": "CENT",
     "pctRevenue": 0.67
    },
    {
     "ticker": "EPC",
     "pctRevenue": 1.1
    },
    {
     "ticker": "HELE",
     "pctRevenue": 0.95
    },
    {
     "ticker": "NWL",
     "pctRevenue": 0.94
    },
    {
     "ticker": "REYN",
     "pctRevenue": 0.56
    },
    {
     "ticker": "CL",
     "pctRevenue": 0.76
    },
    {
     "ticker": "COTY",
     "pctRevenue": 0.85
    },
    {
     "ticker": "EL",
     "pctRevenue": 2.12
    },
    {
     "ticker": "IPAR",
     "pctRevenue": 0.12
    }
   ],
   "note": "Right at the peer median. Not distorting the overhead picture."
  }
 ],
 "gapToPeers": {
  "toPeerMedian": {
   "usdM": 14,
   "bps": 722
  },
  "toLeanQuartile": {
   "usdM": 25,
   "bps": 1291
  }
 },
 "tsrBridge": [
  {
   "label": "1 year",
   "span": "FY2024 to FY2025",
   "companyTsrPct": 10,
   "peerTsrPct": -24,
   "driverPp": {
    "Revenue growth": 2.2,
    "Gross margin": -6,
    "SG&A": -3.4,
    "Multiple": 40.3,
    "Other": 0.6
   }
  },
  {
   "label": "3 years",
   "span": "FY2022 to FY2025",
   "companyTsrPct": 94,
   "peerTsrPct": -4,
   "driverPp": {
    "Revenue growth": 0.6,
    "Gross margin": 155.1,
    "SG&A": -9.8,
    "Multiple": -61.5,
    "Other": 14.1
   }
  },
  {
   "label": "5 years",
   "span": "FY2020 to FY2025",
   "companyTsrPct": 46,
   "peerTsrPct": 10,
   "driverPp": {
    "Revenue growth": -6.8,
    "Gross margin": 47.5,
    "SG&A": -11.7,
    "Multiple": 6.1,
    "Other": 0.3
   }
  },
  {
   "label": "10 years",
   "span": "FY2016 to FY2025",
   "companyTsrPct": 87,
   "peerTsrPct": 29,
   "driverPp": {
    "Revenue growth": 27.5,
    "Gross margin": 64,
    "SG&A": -8,
    "Multiple": -24.4,
    "Other": -1.1
   }
  }
 ],
 "recentQuarter": null,
 "sources": [
  "10-K and 10-Q filings (US GAAP)",
  "XBRL company facts",
  "earnings releases"
 ],
 "urls": {
  "briefing": "https://sgabenchmarking.com/r/ACU",
  "json": "https://sgabenchmarking.com/r/ACU.json",
  "industryBenchmarks": "https://sgabenchmarking.com/catalog.json"
 },
 "publisher": "SG&A Benchmarking, https://sgabenchmarking.com"
}