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Acme United Corp – ‘10-K’ for 12/31/18 – ‘EX-101.SCH’

On:  Friday, 3/15/19, at 5:02pm ET   ·   For:  12/31/18   ·   Accession #:  1026608-19-11   ·   File #:  1-07698

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/15/19  Acme United Corp                  10-K       12/31/18   89:4.3M                                   Placido Robert/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    403K 
 2: EX-21       Subsidiaries List                                   HTML     22K 
 3: EX-23.1     Consent of Experts or Counsel                       HTML     25K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     24K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     24K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     28K 
 7: EX-32.2     Certification -- §906 - SOA'02                      HTML     28K 
14: R1          Document and Entity Information                     HTML     57K 
15: R2          Consolidated Statements of Operations               HTML     73K 
16: R3          Consolidated Statements of Comprehensive Income     HTML     46K 
17: R4          Consolidated Balance Sheets                         HTML    122K 
18: R5          Consolidated Balance Sheets (Parenthetical)         HTML     33K 
19: R6          Consolidated Statements of Changes in               HTML     67K 
                Stockholders' Equity                                             
20: R7          Consolidated Statements of Cash Flows               HTML    108K 
21: R8          Operations                                          HTML     27K 
22: R9          Accounting Policies                                 HTML     44K 
23: R10         Inventories                                         HTML     29K 
24: R11         Intangible Assets and Goodwill                      HTML     36K 
25: R12         Other Accrued Liabilities                           HTML     29K 
26: R13         Pension and Profit Sharing                          HTML     68K 
27: R14         Income Taxes                                        HTML     56K 
28: R15         Long-Term Debt and Shareholders' Equity             HTML     30K 
29: R16         Commitments and Contingencies                       HTML     27K 
30: R17         Revenue from Contracts with Customers               HTML     44K 
31: R18         Segment Information                                 HTML     46K 
32: R19         Stock Option Plans                                  HTML     59K 
33: R20         Earnings Per Share                                  HTML     30K 
34: R21         Accumulated Other Comprehensive Loss                HTML     34K 
35: R22         Financial Instruments                               HTML     27K 
36: R23         Quarterly Data (Unaudited)                          HTML     45K 
37: R24         Business Combinations                               HTML     32K 
38: R25         Accounting Policies (Policies)                      HTML    103K 
39: R26         Inventories (Tables)                                HTML     30K 
40: R27         Intangible Assets and Goodwill (Tables)             HTML     35K 
41: R28         Other Accrued Liabilities (Tables)                  HTML     28K 
42: R29         Pension and Profit Sharing (Tables)                 HTML     73K 
43: R30         Income Taxes (Tables)                               HTML     54K 
44: R31         Revenue from Contracts with Customers (Tables)      HTML     32K 
45: R32         Segment Information (Tables)                        HTML     49K 
46: R33         Stock Option Plans (Tables)                         HTML     51K 
47: R34         Earnings Per Share (Tables)                         HTML     30K 
48: R35         Accumulated Other Comprehensive (Loss) Income       HTML     33K 
                (Tables)                                                         
49: R36         Quarterly Data (Tables)                             HTML     44K 
50: R37         Business Combinations - Business Combinations       HTML     30K 
                (Tables)                                                         
51: R38         Accounting Policies - Accounting Policies (Detail   HTML     55K 
                Narrative)                                                       
52: R39         Inventories (Details Narrative)                     HTML     26K 
53: R40         Inventories - Inventories (Details)                 HTML     36K 
54: R41         Intangible Assets and Goodwill (Details Narrative)  HTML     41K 
55: R42         Intangible Assets and Goodwill - Intangible Assets  HTML     60K 
                (Details)                                                        
56: R43         Other Accrued Liabilities (Details)                 HTML     41K 
57: R44         Pension and Profit Sharing - Plan Asset Allocation  HTML     29K 
                (Details)                                                        
58: R45         Pension and Profit Sharing - Pension Plan Assets    HTML     42K 
                by Fair Value Hiearchy (Details)                                 
59: R46         Pension and Profit Sharing - Benefit Obligation     HTML     43K 
                (Details)                                                        
60: R47         Pension And Profit Sharing - Changes In Plan        HTML     40K 
                Assets (Details)                                                 
61: R48         Pension and Profit Sharing - Periodic Benefit Cost  HTML     49K 
                (Details)                                                        
62: R49         Pension and Profit Sharing - Amounts Recognized in  HTML     48K 
                Other Comprehensive Income (Details)                             
63: R50         Pension and Profit Sharing - Estimated Future       HTML     37K 
                Benefit Payments (Details)                                       
64: R51         Pension and Profit Sharing (Details Narrative)      HTML     42K 
65: R52         Income Taxes (Details Narrative)                    HTML     45K 
66: R53         Income Taxes - Income Tax Expense (Benefit)         HTML     50K 
                (Details)                                                        
67: R54         Income Taxes - US and Foreign Income Before Income  HTML     31K 
                Taxes (Details)                                                  
68: R55         Income Taxes - US Statutory Rate Reconciliation     HTML     46K 
                (Details)                                                        
69: R56         Income Taxes - Deferred Tax Assets and Liabilities  HTML     44K 
                (Details)                                                        
70: R57         Long-Term Debt (Details Narrative)                  HTML     84K 
71: R58         Commitments and Contingencies (Details Narrative)   HTML     45K 
72: R59         Revenue from Contracts with Customers (Details)     HTML     34K 
73: R60         Segment Information (Details Narrative)             HTML     25K 
74: R61         Segment Information - Financial Data by Segment     HTML     52K 
                (Details)                                                        
75: R62         Reconciliation of Segment Operating Income          HTML     34K 
                (Details)                                                        
76: R63         Segment Revenues (Details)                          HTML     38K 
77: R64         Stock Option Plans (Details Narrative)              HTML     65K 
78: R65         Stock Option Plans - Stock Option Activity          HTML     54K 
                (Details)                                                        
79: R66         Stock Option Plans - Summary of Options             HTML     60K 
                Outstanding (Details)                                            
80: R67         Stock Option Plans - Assumptions Used to Value      HTML     38K 
                Option Grants (Details)                                          
81: R68         Earnings Per Share (Details Narrative)              HTML     26K 
82: R69         Earnings Per Share - Earnings Per Share (Details)   HTML     51K 
83: R70         Comprehensive Income - Accumulated Other            HTML     38K 
                Comprehensive (Loss) Income (Details)                            
84: R71         Quarterly Data - Quarterly Data (Details)           HTML     53K 
85: R72         Business Combination (Details Narrative)            HTML     42K 
86: R73         Business Combination Purchase Price Allocation      HTML     42K 
                (Details)                                                        
88: XML         IDEA XML File -- Filing Summary                      XML    155K 
87: EXCEL       IDEA Workbook of Financial Reports                  XLSX     82K 
 8: EX-101.INS  XBRL Instance -- acu-20181231                        XML   1.14M 
10: EX-101.CAL  XBRL Calculations -- acu-20181231_cal                XML    248K 
11: EX-101.DEF  XBRL Definitions -- acu-20181231_def                 XML    365K 
12: EX-101.LAB  XBRL Labels -- acu-20181231_lab                      XML    989K 
13: EX-101.PRE  XBRL Presentations -- acu-20181231_pre               XML    763K 
 9: EX-101.SCH  XBRL Schema -- acu-20181231                          XSD    152K 
89: ZIP         XBRL Zipped Folder -- 0001026608-19-000011-xbrl      Zip    126K

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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 00000044 - Disclosure - Pension and Profit Sharing - Plan Asset Allocation (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000045 - Disclosure - Pension and Profit Sharing - Pension Plan Assets by Fair Value Hiearchy (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 00000046 - Disclosure - Pension and Profit Sharing - Benefit Obligation (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000047 - Disclosure - Pension And Profit Sharing - Changes In Plan Assets (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 00000048 - Disclosure - Pension and Profit Sharing - Periodic Benefit Cost (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000049 - Disclosure - Pension and Profit Sharing - Amounts Recognized in Other Comprehensive Income (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000050 - Disclosure - Pension and Profit Sharing - Estimated Future Benefit Payments (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000051 - Disclosure - Pension and Profit Sharing (Details Narrative) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:roleType roleURI="http://acu.com/role/IncomeTaxesDetailsNarrative" id="IncomeTaxesDetailsNarrative">
<link:definition> 00000052 - Disclosure - Income Taxes (Details Narrative) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000053 - Disclosure - Income Taxes - Income Tax Expense (Benefit) (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000054 - Disclosure - Income Taxes - US and Foreign Income Before Income Taxes (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000055 - Disclosure - Income Taxes - US Statutory Rate Reconciliation (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000056 - Disclosure - Income Taxes - Deferred Tax Assets and Liabilities (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000057 - Disclosure - Long-Term Debt (Details Narrative) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000058 - Disclosure - Commitments and Contingencies (Details Narrative) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000059 - Disclosure - Revenue from Contracts with Customers (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000060 - Disclosure - Segment Information (Details Narrative) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000061 - Disclosure - Segment Information - Financial Data by Segment (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 00000062 - Disclosure - Reconciliation of Segment Operating Income (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 00000063 - Disclosure - Segment Revenues (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 00000064 - Disclosure - Stock Option Plans (Details Narrative) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 00000067 - Disclosure - Stock Option Plans - Assumptions Used to Value Option Grants (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 00000068 - Disclosure - Earnings Per Share (Details Narrative) </link:definition>
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<link:definition> 00000069 - Disclosure - Earnings Per Share - Earnings Per Share (Details) </link:definition>
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<link:definition> 00000072 - Disclosure - Business Combination (Details Narrative) </link:definition>
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<link:definition> 00000073 - Disclosure - Business Combination Purchase Price Allocation (Details) </link:definition>
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<element id="ACU_SignificantAcquisitionsAndDisposalsTransactionAMember" name="SignificantAcquisitionsAndDisposalsTransactionAMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_SignificantAcquisitionsAndDisposalsTransactionBMember" name="SignificantAcquisitionsAndDisposalsTransactionBMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_TotalInternationalMember" name="TotalInternationalMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_SeriesOfIndividuallyImmaterialBusinessAcquisitionsCMember" name="SeriesOfIndividuallyImmaterialBusinessAcquisitionsCMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_DisposalGroupNameAMember" name="DisposalGroupNameAMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_SeriesOfIndividuallyImmaterialBusinessAcquisitionsDMember" name="SeriesOfIndividuallyImmaterialBusinessAcquisitionsDMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_PlanNameMember" name="PlanNameMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_PlanNameAMember" name="PlanNameAMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_PlanNameBMember" name="PlanNameBMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_ProductAMember" name="ProductAMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_ProductBMember" name="ProductBMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_DocumentAndEntityInformationAbstract" name="DocumentAndEntityInformationAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_CondensedConsolidatedStatementsOfOperations" name="CondensedConsolidatedStatementsOfOperations" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_CondensedConsolidatedStatementsOfComprehensiveIncome" name="CondensedConsolidatedStatementsOfComprehensiveIncome" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_DebtAbstract" name="DebtAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_SegmentInformationAbstract" name="SegmentInformationAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_FinancialInstrumentsAbstract" name="FinancialInstrumentsAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_BusinessCombinationAbstract" name="BusinessCombinationAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_AccountingPoliciesPoliciesAbstract" name="AccountingPoliciesPoliciesAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_SegmentInformationTablesAbstract" name="SegmentInformationTablesAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_BusinessCombinationBusinessCombinationTablesAbstract" name="BusinessCombinationBusinessCombinationTablesAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_DebtDetailsNarrativeAbstract" name="DebtDetailsNarrativeAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_SegmentInformationDetailsNarrativeAbstract" name="SegmentInformationDetailsNarrativeAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_SegmentInformationFinancialDataBySegmentDetailsAbstract" name="SegmentInformationFinancialDataBySegmentDetailsAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_ReconciliationOfSegmentOperatingIncomeDetailsAbstract" name="ReconciliationOfSegmentOperatingIncomeDetailsAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_SegmentRevenuesDetailsAbstract" name="SegmentRevenuesDetailsAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_ShareBasedCompensationArrangementsByShareBasedPaymentAwardWeightedAverageExercisePricePerShareAbstract" name="ShareBasedCompensationArrangementsByShareBasedPaymentAwardWeightedAverageExercisePricePerShareAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_BusinessCombinationDetailsNarrativeAbstract" name="BusinessCombinationDetailsNarrativeAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_BusinessCombinationPurchasePriceAllocationDetailsAbstract" name="BusinessCombinationPurchasePriceAllocationDetailsAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsCustomerRelationships" name="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsCustomerRelationships" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsTradeName" name="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsTradeName" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
<element id="ACU_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsCovenantNotToCompete" name="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsCovenantNotToCompete" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/>
</schema>

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