CORPORATE PROFILE Investment Considerations Acme United Corporation (Amex: ACU) ¾ Brand Recognition and Market Share Acme United is a leading worldwide supplier of innovative cutting, - Acme United sells its products under measuring and safety products to the school, home, office and the popular Westcott, Clauss and industrial markets. The Company sells its products under the PhysiciansCare brand names. Westcott, Clauss Cutlery, PhysiciansCare and Acme brand names, - Westcott is the leading brand in measuring instruments, while the as well as through private label programs. Westcott and Clauss brands are the global cutting category leaders. The Company’s principal products are , shears, pencil - In 2002, Acme introduced the world’s sharpeners, rulers, first aid kits and related products, sold primarily first scissor with Bonded to wholesale, contract and retail stationery distributors, office blades, which is now the largest supply super stores, school supply distributors, drug store retailers, selling cutting family in North America. and mass market retailers. - High market share within the floral trade market for the Clauss line of Acme has facilities in the United States, Canada, , Hong products.

Kong and . The Company aims to be the leading supplier of ¾ Financial Growth cutting, measuring and safety products to offices, schools and - Net sales in 2006 increased 14% to homes worldwide; to be known for quality and innovation in all the $57 million, compared to $50 million categories in which it participates; and to enter new categories, in 2005; - EPS in 2006 was $1.05 per diluted with innovation that surpasses the competition. share, compared to $1.02 per diluted share in 2005. PRODUCTS ¾ Dividend Plan and Buyback ¾ Cutting Instruments – Principal products within the In March 2006, the Company increased cutting device category are scissors, shears, guillotine its dividend from $0.12 to $0.16 per paper trimmers, rotary paper trimmers, rotary cutters, hobby share, an increase of 33%, and and blades, utility knives, medical cutting equipment reinitiated its repurchase program. and electric and manual pencil sharpeners. ¾ Product Innovation Acme continues to introduce new In 2005 and 2006, Acme introduced several new products products and add many new patents TM including proprietary Titanium Bonded scissors and including a utility patent on its proprietary trimmers, a new line of ClaussTM hot forged scissors and titanium materials. Acme’s product chef shears, and electric and manual pencil sharpeners. development process enables “category drivers” that set Acme’s products apart

from its competitors. ¾ Measuring Devices – Principal products within the measuring device category are rulers, math tools and tape Financial Highlights

measures. Exchange: AMEX Ticker: ACU In 2006, Acme introduced the iZone family of school tools – Price (08/24/07): $14.06 Twist-itTM rulers, erasures, tape measures and math tools. Market Cap: $49.45M 52-week high: $15.69 52-week low: $13.30 ¾ Safety Products – Principal products within the safety Shares Outstanding: 3.51M category are first aid kids, personal protection products and Fiscal year end: December over-the-counter medication refills.

PREMIERE CUSTOMERS News & Events August 14, 2007 Fortune Small z • Staples Business Ranks Acme United as One of z Target • Corporate Express America's Fastest Growing Small z Office Depot • Companies. z Costco Wholesale • Office Max z Sam’s Club • May 31, 2007 Business Week z Kroger • Eckerd Ranks Acme United as One of the 100 Best z United Stationers Small Companies to Watch in the U.S. • Rite Aid z True Value • Everhard z Koch Supplies • Menards March 2, 2007 Acme United Corporation Reports 14% Sales Growth and BUSINESS STRATEGY increase in dividend. Acme United’s business strategy includes a commitment to technological innovation achieved through consumer insight, December 18, 2006 Acme United receives creativity and speed to market; a broad selection both branded and Good Design award for iPoint pencil private label products; prompt customer response and same day sharpeners. shipping; superior customer service; and value pricing. Management CLAUSS CUTLERY ACQUISITION Walter C. Johnsen In May 2004, Acme acquired Clauss Cutlery, a scissor and cutting Chairman and Chief Executive Officer business, a division of Alco Industries, Inc. Clauss was founded in Brian S. Olschan 1877 and was at one time the largest manufacturer of scissors in President and Chief Operating Officer the world. The products have a strong presence in the industrial and floral markets. Clauss products are offered by most major Paul G. Driscoll industrial distributors and are sold to the auto, textile, food Vice President and Chief Financial Officer, processing and electronics industries. The Clauss business has Secretary and Treasurer been successfully integrated into Acme’s existing operations. James A. Benkovic Senior Vice President – Global Sales

FINANCIAL HIGHLIGHTS Larry H. Buchtmann Net Sales EBIDTA Vice President – Operations and Technology ($ Thousands) ($ Thousands) $7,800 Headquarters $65,000 $56,863 $8,000 $7,154 $49,996 $6,020 Acme United Corporation $55,000 $7,000 $43,381 $6,000 60 Round Hill Road $45,000 $34,975 $5,000 Fairfield, CT 06824 $35,000 $4,000 $3,036 $3,000 Phone: (203) 254-6060 $25,000 $2,000 Fax: (203) 254-6019 2003 2004 2005 2006 2003 2004 2005 2006

www.acmeunited.com Domestic Sales Net Income From New Products ($ Thousands) Investor Contact $4,500 $3,886 35% 30% $3,867 NAME Paul Driscoll $3,500 $3,238 TITLE VP & CFO 25% 25% $2,500 PHONE 203 332 7330 19% E-mail: [email protected] $1,500 $1,222

15% $500 2002 2004 2006 2003 2004 2005 2006