Acme United (ACU) 10-K 6 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 04, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'ACME UNITED CORP	'	'
Entity Central Index Key	'0000002098	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	3,201,102	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'
Entity Public Float	'	'	$34,964,733

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements Of Operations	'	'
Net sales	$89,576,777	$84,369,770
Cost of goods sold	57,752,733	54,623,328
Gross profit	31,824,044	29,746,442
Selling, general and administrative expenses	25,944,948	24,385,922
Operating income	5,879,096	5,360,520
Interest:	'	'
Interest expense	-502,407	-443,657
Interest income	152,073	179,259
Interest expense, net	-350,334	-264,398
Other expense	-34,871	-99,076
Total other expense, net	-385,205	-363,474
Income before income tax expense	5,493,891	4,997,046
Income tax expense	1,490,986	1,447,815
Net income	$4,002,905	$3,549,231
Basic earnings per share	$1.26	$1.14
Diluted earnings per share	$1.22	$1.13

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements Of Comprehensive Income	'	'
Net income	$4,002,905	$3,549,231
Other comprehensive income (loss) -	'	'
Foreign currency translation	-138,993	194,235
Change in net prior service credit and actuarial losses, net of income tax expense	241,365	57,191
Total other comprehensive income (loss)	102,372	251,426
Comprehensive income	$4,105,277	$3,800,657

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current assets:	'	'
Cash and cash equivalents	$11,643,764	$9,749,864
Accounts receivable, less allowance	15,629,275	16,441,970
Inventories	28,218,883	30,292,120
Deferred income taxes	330,640	402,467
Prepaid expenses and other current assets	1,163,044	1,522,745
Total current assets	56,985,606	58,409,166
Property, plant and equipment:	'	'
Land	596,785	291,310
Buildings	5,854,255	2,294,327
Machinery and equipment	8,904,982	8,282,926
Total property, plant and equipment	15,356,022	10,868,563
Less: accumulated depreciation	9,419,761	8,515,327
Net plant, property and equipment	5,936,261	2,353,236
Note receivable	'	1,701,987
Intangible assets, less accumulated amortization	4,071,897	4,240,401
Deferred income taxes	945,709	967,892
Other assets	139,506	155,134
Total assets	68,078,979	67,827,816
Current liabilities:	'	'
Accounts payable	4,788,717	6,480,146
Other accrued liabilities	5,087,233	5,250,071
Total current liabilities	9,875,950	11,730,217
Long-term debt	22,911,829	24,319,829
Other accrued liabilities - non current	285,955	911,467
Total liabilities	33,073,734	36,961,513
STOCKHOLDERS' EQUITY	'	'
Common stock, par value $2.50: authorized 8,000,000 shares; issued - 4,563,174 shares in 2013 and 4,487,524 shares in 2012, including treasury stock	11,407,180	11,218,055
Treasury stock, at cost, 1,362,072 shares in 2013 and 2012	-12,283,251	-12,283,251
Additional paid-in capital	6,466,388	5,636,274
Accumulated other comprehensive loss	-684,521	-786,893
Retained earnings	30,099,449	27,082,118
Total stockholders' equity	35,005,245	30,866,303
Total liabilities and stockholders' equity	$68,078,979	$67,827,816

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
STOCKHOLDERS' EQUITY	'	'
Common stock, par value	$2.50	$2.50
Common stock, shares authorized	8,000,000	8,000,000
Common stock, shares issued	4,563,174	4,487,524
Treasury stock, shares	1,362,072	1,362,072

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Stockholders' Equity (USD $)	Common Stock	Treasury Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings	Total
Balance at Dec. 31, 2011	$11,134,303	($11,844,354)	$5,120,277	($1,038,319)	$24,403,020	$27,774,927
Balance (shares) at Dec. 31, 2011	3,134,977	'	'	'	'	'
Net income	'	'	'	'	3,549,231	3,549,231
Total other comprehensive income (loss)	'	'	'	251,426	'	251,426
Stock compensation expense	'	'	427,877	'	'	427,877
Distribution to shareholders	'	'	'	'	-870,133	-870,133
Issuance of common stock	83,752	'	88,120	'	'	171,872
Issuance of common stock (shares)	33,500	'	'	'	'	33,500
Purchase of treasury stock	-438,897	'	'	'	'	-438,897
Purchase of treasury stock (shares)	-43,025	'	'	'	'	'
Balance at Dec. 31, 2012	11,218,055	-12,283,251	5,636,274	-786,893	27,082,118	30,866,303
Balance (shares) at Dec. 31, 2012	3,125,452	'	'	'	'	'
Net income	'	'	'	'	4,002,905	4,002,905
Total other comprehensive income (loss)	'	'	'	102,372	'	102,372
Stock compensation expense	'	'	490,060	'	'	490,060
Distribution to shareholders	'	'	'	'	-985,574	-985,574
Issuance of common stock	189,125	'	340,054	'	'	529,179
Issuance of common stock (shares)	75,650	'	'	'	'	75,650
Balance at Dec. 31, 2013	$11,407,180	($12,283,251)	$6,466,388	($684,521)	$30,099,449	$35,005,245
Balance (shares) at Dec. 31, 2013	3,201,102	'	'	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Operating Activities:	'	'
Net income	$4,002,905	$3,549,231
Adjustments to reconcile net income to net cash provided (used) by operating activities	'	'
Depreciation	934,238	862,035
Amortization	270,644	227,662
Stock compensation expense	490,060	427,877
Deferred income taxes	94,010	-34,860
Changes in operating assets and liabilities	'	'
Accounts receivable	785,952	-3,556,267
Inventories	2,056,469	-5,310,860
Prepaid expenses and other current assets	333,099	-395,291
Accounts payable	-1,751,664	1,484,949
Other accrued liabilities	-740,246	1,472,912
Total adjustments	2,472,561	-4,821,843
Net cash provided (used) by operating activities	6,475,466	-1,272,612
Investing Activities:	'	'
Purchase of property, plant, and equipment	-4,591,929	-681,135
Purchase of patents and trademarks	-102,140	-133,436
Acquisition of assets in business combination	'	-1,473,793
Payment received on mortgage receivable	1,726,888	'
Net cash used by investing activities	-2,967,181	-2,288,364
Financing Activities:	'	'
Net (repayments) borrowings of long-term debt	-1,408,000	6,751,345
Distributions to shareholders	-728,392	-1,089,627
Purchase of treasury stock	'	-438,897
Issuance of common stock	529,179	171,872
Net cash (used) provided by financing activities	-1,607,214	5,394,693
Effect of exchange rate changes	-7,172	62,804
Net increase in cash and cash equivalents	1,893,900	1,896,521
Cash and cash equivalents at beginning of year	9,749,864	7,853,343
Cash and cash equivalents at end of year	11,643,764	9,749,864
Supplemental cash flow information	'	'
Cash paid for income taxes	1,820,671	1,020,580
Cash paid for interest expense	$505,225	$436,084

Operations

Operations	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Operations	'
	1. Operations
	The operations of Acme United Corporation (the “Company”) consist of three reportable segments. The operations of the Company are structured and evaluated based on geographic location. The three reportable segments operate in the United States (including Asian operations), Canada and Europe. Principal products across all segments are scissors, shears, knives, rulers, pencil sharpeners, first aid kits, and related products which are sold primarily to wholesale, contract and retail stationery distributors, office supply super stores, , mass market retailers, industrial distributors, school supply distributors, drug store retailers, sporting goods stores, hardware chains and wholesale florists.

Accounting_Policies

Accounting Policies	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Accounting Policies	'
	2. Accounting Policies
	Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most sensitive and significant accounting estimates relate to customer rebates, valuation allowances for deferred income tax assets, obsolete and slow-moving inventories, potentially uncollectible accounts receivable, pension liability and accruals for income taxes. Actual results could differ from those estimates.
	Principles of Consolidation - The consolidated financial statements include the accounts of the Company and its subsidiaries, all of which are wholly owned by the Company. All significant intercompany accounts and transactions are eliminated in consolidation.
	Translation of Foreign Currency - For foreign operations whose functional currencies are not U.S. dollars, assets and liabilities are translated at rates in effect at the end of the year; revenues and expenses are translated at average rates in effect during the year. Resulting translation adjustments are made directly to accumulated other comprehensive loss. Foreign currency transaction gains and losses are recognized in operating results. Foreign currency transaction losses, which are included in other expense, net, were $88,125 in 2013 and $141,882 in 2012.
	Cash Equivalents - Investments with an original maturity of three months or less, as well as time deposits and certificates of deposit that are readily redeemable at the date of purchase, are considered cash equivalents.
	Accounts Receivable - Accounts receivable are shown less an allowance for doubtful accounts of $227,891 at December 31, 2013 and $212,732 at December 31, 2012.
	Inventories - Inventories are stated at the lower of cost, determined by the first-in, first-out method, or market.
	Property, Plant and Equipment and Depreciation – Property, plant and equipment is recorded at cost. Depreciation is computed by the straight-line method over the estimated useful lives of the assets, which range from 3 to 30 years.
	Intangible Assets– Intangible assets with finite useful lives are recorded at cost upon acquisition, and amortized over the term of the related contract or useful life, as applicable. Intangible assets held by the Company with finite useful lives include patents and trademarks. Patents and trademarks are amortized over their estimated useful lives. The weighted average amortization period for intangible assets at December 31, 2013 was 14 years. The Company periodically reviews the values recorded for intangible assets to assess recoverability from future operations whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. At December 31, 2013 and 2012, the Company assessed the recoverability of its long-lived assets and believed that there were no events or circumstances present that would that would require a test of recoverability on those assets. As a result, there was no impairment of the carrying amounts of such assets and no reduction in their estimated useful lives.
	Deferred Income Taxes - Deferred income taxes are provided for the differences between the financial statement and tax bases of assets and liabilities, and on operating loss carryovers, using tax rates in effect in years in which the differences are expected to reverse.
	Revenue Recognition – The Company recognizes revenue from the sales of its products when ownership transfers to the customers, which occurs either at the time of shipment or upon delivery based upon contractual terms with the customer. The Company recognizes customer program costs, including rebates, cooperative advertising, slotting fees and other sales related discounts, as a reduction to sales.
	Research and Development – Research and development costs ($602,985 in 2013 and $572,985 in 2012) are expensed as incurred.
	Shipping Costs – The costs of shipping product to our customers ($3,244,487 in 2013 and $3,318,917 in 2012) are included in selling, general and administrative expenses.
	Advertising Costs – The Company expenses the production costs of advertising the first time that the related advertising takes place. Advertising costs ($1,484,782 in 2013 and $1,521,464 in 2012) are included in selling, general and administrative expenses.
	Subsequent Events - The Company has evaluated events and transactions subsequent to December 31, 2013 through the date the consolidated financial statements were included in this Form 10-K and filed with the SEC.
	Concentration – The Company performs ongoing credit evaluations of its customers and generally does not require collateral for the extension of credit. Allowances for credit losses are provided and have been within management's expectations. At December 31, 2013, with respect to concentration risk related to accounts receivable, the Company had one customer that accounted for greater than 10% of total net receivables. In 2013 and 2012, the Company had two customers that individually exceeded 10% of consolidated net sales. Net sales to these customers amounted to approximately 16% and 15% in 2013 and approximately 17% and 12% in 2012.
	Recently Issued Accounting Standards
	In February 2013, the Financial Accounting Standards Board (“FASB”) issued an accounting standards update on the reporting of amounts reclassified out of accumulated other comprehensive income, to improve the transparency of reporting. These reclassifications present the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income – but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. The Company adopted this standard for reporting periods beginning after December 15, 2012. The adoption of this accounting standard has not had an impact on our consolidated financial statements.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Inventories	'
	3.  Inventories
	Inventories consisted of:	2013		2012
	Finished goods	$	26,004,042	$	28,819,060
	Work in process		186,507		71,285
	Materials and supplies		2,028,333		1,401,775
		$	28,218,883	$	30,292,120
	Inventories are stated net of valuation allowances for slow moving and obsolete inventory of $557,070 as of December 31, 2013 and $563,268 as of December 31, 2012.

Intangible_Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible Assets	'
	4.  Intangible Assets
	Intangible assets consisted of:	2013		2012
	Patents	$	2,054,316	$	1,982,918
	Trademarks		632,458		601,716
	Pac-Kit Tradename, Customer List		1,500,000		1,500,000
	C-Thru, Customer List		1,050,000		1,050,000
			5,236,774		5,134,634
	accumulated amortization		1,164,877		894,233
		$	4,071,897	$	4,240,401
	Amortization expense for patents and trademarks for the years ended December 31, 2013, and 2012 were $270,644 and $227,662, respectively. The estimated aggregate amortization expense for each of the next five succeeding years, calculated on a similar basis, is as follows: 2014 - $259,202; 2015 - $246,494; 2016 - $244,669; 2017 - $240,727; and 2018 - $234,715.

Other_Accrued_Liabilities

Other Accrued Liabilities	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]	'
Other Accrued Liabilities	'
	5.  Other Accrued Liabilities
	Other current and long-term accrued liabilities consisted of:
		2013		2012
	Customer rebates	$	3,277,416	$	3,404,720
	Remediation liability		39,044		123,587
	Pension liability		183,034		900,291
	Other		1,873,695		1,732,940
		$	5,373,188	$	6,161,538

Pension_and_Profit_Sharing

Pension and Profit Sharing	12 Months Ended
	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]	'
Pension and Profit Sharing	'
	6. Pension and Profit Sharing
	United States employees, hired prior to July 1, 1993, are covered by a funded, defined benefit pension plan. The benefits of this pension plan are based on years of service and the average compensation of the highest three consecutive years during the last ten years of employment. In December 1995, the Company's Board of Directors approved an amendment to the United States pension plan that terminated all future benefit accruals as of February 1, 1996, without terminating the pension plan.
	The Company’s funding policy with respect to its qualified plan is to contribute at least the minimum amount required by applicable laws and regulations. In 2013, the Company contributed $482,455 to the plan and expects to contribute approximately $200,000 during 2014.
	The plan asset weighted average allocation at December 31, 2013 and December 31, 2012, by asset category, were as follows:
	Asset Category		2013				2012
	Equity Securities			70%				70%
	Fixed Income Securities			29%				29%
	Other Securities / Investments			1%				1%
	Total			100%				100%
	The Company’s investment policy for the pension plan is to minimize risk by balancing investments between equity securities and fixed income securities, utilizing a weighted average approach of 70% equity securities, 29% fixed income securities, and 1% cash investments. Plan funds are invested in long-term obligations with a history of moderate to low risk.
	As of December 31, 2013 and 2012, equity securities in the pension plan included 10,000 shares of the Company's Common Stock, having a market value of $149,000 and $110,400, respectively.
	The pension plan asset information included below is presented at fair value. ASC 820 establishes a framework for measuring fair value and requires disclosures about assets and liabilities measured at fair value. The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three levels as follows:
		·	Level 1 – Inputs to the valuation methodology based on unadjusted quoted market prices in active markets that are accessible at the measurement date.
		·	Level 2 – Inputs to the valuation methodology that include quoted market prices that are not considered to be active or financial instruments for which all significant inputs are observable, either directly or indirectly.
		·	Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
	The following tables present the pension plan assets by level within the fair value hierarchy as of December 31, 2013 and 2012:
	2013		Level 1				Level 2			Level 3		Total
	Money Market Fund		$	8,322			$	—		$	—	$	8,322
	Acme United Common Stock			149,000				—			—		149,000
	Equity Common and Collected Funds			—				1,054,416			—		1,054,416
	Fixed Income Common and Collected Funds			—				491,864			—		491,864
	Total		$	157,322			$	1,546,280		$	—	$	1,703,602
	2012		Level 1				Level 2			Level 3		Total
	Money Market Fund		$	19,609			$	—		$	—	$	19,609
	Acme United Common Stock			110,400				—			—		110,400
	Equity Common and Collected Funds			—				811,113			—		811,113
	Fixed Income Common and Collected Funds			—				384,280			—		384,280
	Total		$	130,009			$	1,195,393		$	—	$	1,325,402
	Other disclosures related to the pension plan follow:
			2013				2012
	Assumptions used to determine benefit obligation:
	Discount rate			3.78	%			2.99	%
	Changes in benefit obligation:
	Benefit obligation at beginning of year		$	(2,225,693	)		$	(2,259,522	)
	Interest cost			(64,649	)			(85,108	)
	Service cost			(40,000	)			(36,000	)
	Actuarial gain (loss)			51,022				(137,609	)
	Benefits and plan expenses paid			392,684				292,546
	Benefit obligation at end of year			(1,886,636	)			(2,225,693	)
	Changes in plan assets:
	Fair value of plan assets at beginning of year			1,325,402				1,246,736
	Actual return on plan assets			288,429				149,717
	Employer contribution			482,455				221,495
	Benefits and plan expenses paid			(392,684	)			(292,546	)
	Fair value of plan assets at end of year			1,703,602				1,325,402
	Funded status		$	(183,034	)		$	(900,291	)
			2013				2012
	Assumptions used to determine net periodic benefit cost:
	Discount rate			2.99	%			3.99	%
	Expected return on plan assets			6	%			8.25	%
	Components of net benefit expense:
	Interest cost		$	64,649			$	85,109
	Service cost			40,000				36,000
	Expected return on plan assets			(69,439	)			(94,765	)
	Amortization of prior service costs			9,154				9,154
	Amortization of actuarial loss			141,171				135,759
	Net periodic benefit cost		$	185,535			$	171,257
	The Company employs a building block approach in determining the long-term rate of return for plan assets. Historical markets are studied and long-term historical relationships between equity securities and fixed income securities are preserved consistent with the widely-accepted capital market principle that assets with higher volatility generate higher returns over the long run.   Our expected 6% long-term rate of return on plan assets is determined based on long-term historical performance of plan assets, current asset allocation and projected long-term rates of return.
	The following table discloses the change recorded in other comprehensive income related to benefit costs:
			2013				2012
	Balance at beginning of the year		$	1,700,089			$	1,762,345
	Change in net loss			(270,011	)			82,657
	Amortization of actuarial loss			(141,173	)			(135,759	)
Amortization of prior service cost			(9,154	)			(9,154	)
Change recognized in other comprehensive income			(420,338	)			(62,256	)
Total recognized in other comprehensive income		$	1,279,751			$	1,700,089
Amounts recognized in Accumulated Other Comprehensive Income:
Net actuarial loss		$	1,258,731			$	1,669,914
Prior service cost			21,020				30,175
Total		$	1,279,751			$	1,700,089
Accrued benefits costs are included in other accrued liabilities (non-current).
In 2014, net periodic benefit cost will include approximately $115,000 of net actuarial loss and $9,000 of prior service cost.
The following benefits are expected to be paid:
	2014			$	256,000
	2015				239,000
	2016				223,000
	2017				205,000
	2018				187,000
	Years 2019 - 2023				691,000
The Company also has a The Company also has a qualified, profit sharing plan covering substantially all of its United States employees. Annual Company contributions to this profit sharing plan are determined by the Company’s Compensation Committee. For the years ended December 31, 2013 and 2012, the Company contributed 50% of employee’s contributions, up to the first 6% contributed by each employee. Total contribution expense under this profit sharing plan was $139,421 in 2013 and $99,105 in 2012.

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	7.  Income Taxes
	The amounts of income tax expense (benefit) reflected in operations is as follows:
					2013				2012
		Current:
		Federal			$	899,928			$	843,812
		State				118,092				115,111
		Foreign				539,162				523,752
						1,557,182				1,482,675
		Deferred:
		Federal				(59,240	)			(31,374	)
		State				(6,596	)			(4,685	)
		Foreign				(360	)			1,199
						(66,196	)			(34,860	)
					$	1,490,986			$	1,447,815
	The current state tax provision was comprised of taxes on income, the minimum capital tax and other franchise taxes related to the jurisdictions in which the Company's facilities are located.
	A summary of United States and foreign income before income taxes follows:
			2013				2012
	United States		$	2,306,909			$	2,169,451
	Foreign			3,186,982				2,827,595
			$	5,493,891			$	4,997,046
	As discussed in Note 10 below, for segment reporting, Direct Import sales are included in the United States segment. However, the revenues are earned by our Hong Kong subsidiary and related income taxes are paid in Hong Kong whose rate approximates 16.5%. As such, income of the Asian subsidiary is included in the foreign income before taxes.
	The following schedule reconciles the amounts of income taxes computed at the United States statutory rates to the actual amounts reported in operations.
			2013				2012
	Federal income taxes at 34% statutory rate		$	1,867,923			$	1,698,996
	State and local taxes, net of federal income tax effect			73,587				75,697
	Permanent items			61,750				79,892
	Foreign tax rate difference			(515,729	)			(460,351	)
	Change in deferred income tax valuation allowance			3,455				53,581
	Provision for income taxes		$	1,490,986			$	1,447,815
	The following summarizes deferred income tax assets and liabilities:
			2013				2012
	Deferred income tax liabilities:
	Plant, property and equipment		$	450,705			$	413,160
				450,705				413,160
	Deferred income tax assets:
	Asset valuations			508,686				543,002
	Contribution carryforward			110,700				157,297
	Operating loss carryforwards and credits			2,205,244				2,201,789
	Pension			178,908				448,579
	Foreign tax credit			43,575				43,575
	Other			885,185				591,066
				3,932,298				3,985,308
	Net deferred income tax asset before valuation allowance			3,481,593				3,572,148
	Valuation allowance			(2,205,244	)			(2,201,789	)
	Net deferred income tax asset		$	1,276,349			$	1,370,359
	In 2013, the Company evaluated its tax positions for years which remain subject to examination by major tax jurisdictions, in accordance with the requirements of ASC 740 and as a result concluded no adjustment was necessary. The Company files income tax returns in the U.S. federal jurisdiction, and various state and foreign jurisdictions. The Company’s evaluation of uncertain tax positions was performed for the tax years ended December 31, 2010 and forward, the tax years which remain subject to examination by major tax jurisdictions as of December 31, 2013.
	In accordance with the Company’s accounting policies, any interest and penalties related to uncertain tax positions are recognized as a component of income tax expense.
	The Company provides deferred income taxes on foreign subsidiary earnings, which are not considered permanently reinvested. Earnings permanently reinvested would become taxable upon the sale or liquidation of a foreign subsidiary or upon the remittance of dividends. During 2013, the Company repatriated $350,000 of foreign earnings from its Canadian subsidiary. U.S. income taxes on those repatriated earnings have been partially offset by foreign tax credits. The Company plans to continue to repatriate future earnings of its Canadian subsidiary and will provide for U.S. income taxes accordingly. Foreign subsidiary earnings of $13,884,269 and $11,576,094 are considered permanently reinvested as of December 31, 2013 and 2012, respectively, and no deferred income taxes have been provided on these foreign earnings.
	Due to the uncertain nature of the realization of the Company's deferred income tax assets based on past performance of its German subsidiary and carry forward expiration dates, the Company has recorded a valuation allowance for the amount of deferred income tax assets which are not expected to be realized. This valuation allowance, all of which is related to deferred tax assets resulting from net operating losses of the Company’s German subsidiary, is subject to periodic review, and if the allowance is reduced, the tax benefit will be recorded in future operations as a reduction of the Company's tax expense.
	At December 31, 2013, the Company had tax operating loss carry forwards aggregating $7,120,173, all of which were applicable to Germany, and can be carried forward indefinitely.

Debt

Debt	12 Months Ended
	Dec. 31, 2013
Debt	'
Debt	'
	8. Debt
	Long term debt consists of borrowings under the Company’s revolving loan agreement with HSBC Bank, N.A. As of December 31, 2013, $22,911,829 was outstanding and $17,088,171 was available for borrowing under the Company’s revolving loan agreement.
	On April 25, 2013, the Company amended its loan agreement with HSBC Bank, N.A. dated April 5, 2012. The amendment increased the borrowing limit to $40 million from $30 million. The interest rate remains the same at LIBOR plus 1.75%. All principal amounts outstanding under the agreement are required to be repaid in a single amount on April 5, 2017, the date the agreement expires; interest is payable monthly. Funds borrowed under the agreement may be used for working capital, general operating expenses, share repurchases, acquisitions and certain other purposes. Under the amended loan agreement, the Company is required to maintain specific amounts of tangible net worth, a debt/net worth ratio, and a fixed charge coverage ratio.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	9. Commitments and Contingencies
	The Company leases certain office, manufacturing and warehouse facilities and various equipment under non-cancelable operating leases. Total rent expense was $893,509 and $760,856 in 2013 and 2012. Minimum annual rental commitments under non-cancelable leases with remaining terms of one year or more as of December 31, 2013: 2014 - $605,876; 2015 - $110,158; 2016 - $49,910; 2017 - $6,337; and 2018 - $812.
	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.

Segment_Information

Segment Information	12 Months Ended
	Dec. 31, 2013
Segment Information	'
Segment Information	'
	10. Segment Information
	The Company reports financial information based on the organizational structure used by management for making operating and investment decisions and for assessing performance. The Company’s reportable business segments include (1) United States; (2) Canada and (3) Europe. The financial results for the Company’s Asian operations have been aggregated with the results of its United States operations to form one reportable segment called the “United States segment”. Sales in the United States segment include both domestic sales as well as direct import sales. Each reportable segment derives its revenue from the sales of cutting devices, measuring instruments and first aid products for school, office, home, hardware and industrial use.
	Domestic sales orders are filled from the Company’s distribution center in North Carolina. 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 product 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 17% and 16% of the Company’s total net sales in 2013 and 2012, respectively.
	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.
	Financial data by segment:
	2013
	(000's omitted)		United States		Canada	Europe		Consolidated
	Net sales	$	73,608		8,092	7,877	$	89,577
	Operating income		5,082		557	240		5,879
	Assets		57,068		5,329	5,682		68,079
	Additions to property, plant and equipment		4,500		47	45		4,592
	Depreciation and amortization		845		9	80		934
	2012
	Net sales		67,510		8,808	8,052		84,370
	Operating income (loss)		4,394		775	192		5,361
	Assets		56,115		6,107	5,606		67,828
	Additions to property, plant and equipment		656		14	11		681
	Depreciation and amortization		980		36	73		1,089
	The following is a reconciliation of segment operating income to consolidated income before taxes:
		2013		2012
	Total operating income	$	5,879	$	5,361
	Interest expense, net		350		264
	Other expense, net		35		99
	Consolidated income before taxes	$	5,494	$	4,998
	Net Income	$	4,003	$	3,549
	The table below presents revenue by geographic area. Revenues are attributed to countries based on location of the customer.
	Revenues	2013		2012
	United States	$	72,676	$	66,694
	International:
	Canada		8,092		8,808
	Europe		7,877		8,052
	Other		932		816
	Total International	$	16,901	$	17,676
	Total Revenues	$	89,577	$	84,370

Stock_Option_Plans

Stock Option Plans	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock Option Plans	'
	11. Stock Option Plans
	The Company has two stock option plans: (1) the 2012 Employee Stock Option Plan, as amended (the “Employee Plan”) and (2) the 2005 Non-Salaried Director Stock Option Plan (the “Director Plan”).
	The Employee Plan, which became effective April 23, 2012, provides for the issuance of incentive and nonqualified stock options at an exercise price equal to the fair market value of the Common Stock on the date the option is granted. The terms of the options granted are subject to the provisions of the Employee Plan. Options granted under the Employee Plan vest 25% one day after the first anniversary of the grant date and 25% one day after each of the next three anniversaries. As of December 31, 2013, the number of shares available for grant under the Employee Plan was 37,475. Under the terms of the Employee Plan, no option may be granted under that plan after the tenth anniversary of the adoption of the plan. Options outstanding under the Company’s 2002 Employee Stock Option Plan have the same vesting schedule as the 2012 Employee plan. Prior to April 2012, stock options were granted under the 2002 Employee Stock Option Plan. Once granted, the options expire ten years from the date of grant. Options granted to employees under the 2002 Employee Stock Option Plan vested over four years. The 2002 Employee Stock Option Plan expired in 2012 and no additional grants may be made thereunder.
	The Director Plan, as amended, provides for the issuance of stock options for up to 140,000 shares of the Company's common stock to non-salaried directors. Under the Director Plan, Directors elected on April 25, 2005 and at subsequent Annual Meetings who have not received any prior grant under this or previous plans receive an initial grant of an option to purchase 5,000 shares of Common Stock (the “Initial Option”). Each year, each elected Director not receiving an Initial Option will receive a 5,000 share option (the “Annual Option”). The Initial Option vests 25% on the date of grant and 25% on the anniversary of the grant date in each of the following 3 years. Each Annual Option becomes fully exercisable one day after the date of grant. The exercise price of all options granted equals the fair market value of the Common Stock on the date the option is granted and expires ten (10) years from the date of grant. As of December 31, 2013, the number of shares available for grant under the Director Plan was 1,500.
	A summary of changes in options issued under the Company’s stock option plans follows:
			2013				2012
	Options outstanding at the
	beginning of the year			1,118,688				943,000
	Options granted			220,500				215,438
	Options forfeited			(27,475	)			(6,250	)
	Options exercised			(75,650	)			(33,500	)
	Options outstanding at
	the end of the year			1,236,063				1,118,688
	Options exercisable at the
	end of the year			771,208				672,125
	Common stock available for future grants at the end of the year			38,975				61,500
	Weighted average exercise price per share:
	Granted		$	13.38			$	10.47
	Forfeited			12.17				6.98
	Exercised			6.89				5.13
	Outstanding			11.61				10.96
	Exercisable			11.64				11.65
	A summary of options outstanding at December 31, 2013 is as follows:
						Options Outstanding							Options Exercisable
		Range of Exercise Prices				Number Outstanding				Weighted- Average Remaining Contractual Life (Years)		Weighted- Average Exercise Price		Number Exercisable		Weighted- Average Exercise Price
		$5.12 to $8.51				128,250				5	$	7.83		128,250	$	7.83
		$8.52 to $10.21				401,563				7		9.85		232,583		9.83
		$10.22 to $13.62				316,500				7		11.76		184,125		12.27
		$13.63 to $17.02				389,750				5		14.61		226,250		15.16
						1,236,063								771,208
	The weighted average remaining contractual life of all outstanding stock options is 6 years.
	Stock Based Compensation
	Stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the requisite service period, which is generally the vesting period. The Company uses the Black-Scholes option pricing model to determine the fair value of employee and non-employee director stock options. The determination of the fair value of stock-based payment awards on the date of grant, using an option-pricing model, is affected by the Company’s stock price as well as assumptions regarding a number of complex and subjective variables. These assumptions include estimating the length of time employees will retain their vested stock options before exercising them (“expected term”), the estimated volatility of the Company’s Common Stock price over the expected term (“volatility”) and the number of options that will not fully vest in accordance with applicable vesting requirements (“forfeitures”).
	The Company estimates the expected term of options granted by evaluating various factors, including the vesting period, historical employee information, as well as current and historical stock prices and market conditions. The Company estimates the volatility of its common stock by calculating historical volatility based on the closing stock price on the last day of each of the 60 months leading up to the month the option was granted. The risk-free interest rate that the Company uses in the option valuation model is the interest rate on U.S. Treasury zero-coupon bond issues with remaining terms similar to the expected term of the options granted. Historical information was the basis for calculating the dividend yield. The Company is required to estimate forfeitures at the time of grant and to revise those estimates in subsequent periods if actual forfeitures differ from those estimates. The Company used a mix of historical data and future assumptions to estimate pre-vesting option forfeitures and to record stock-based compensation expense only for those awards that are expected to vest. All stock-based payment awards are amortized over the requisite service periods of the awards, which are generally the vesting periods.
	The assumptions used to value option grants for the twelve months ended December 31, 2013 and December 31, 2012 were as follows:
			2013	2012
	Expected life in years		5	5
	Interest rate		0.70 – 1.45%	0.60 – .92%
	Volatility		.317-.328	.327-.333
	Dividend yield		2.10% - 2.70%	2.50% - 2.70%
	Total stock-based compensation recognized in the Company’s consolidated statements of operations for the years ended December 31, 2013 and 2012 was $490,060 and $427,877, respectively. At December 31, 2013, there was approximately $921,315 of unrecognized compensation cost, adjusted for estimated forfeitures, related to non-vested stock-based payments granted to the Company’s employees. As of December 31, 2013, the remaining unamortized expense is expected to be recognized over a weighted average period of 3 years.
	The weighted average fair value at the date of grant for options granted during 2013 and 2012 was $3.19 and $2.36 per option, respectively. The aggregate intrinsic value of outstanding options was $4,116,502 at December 31, 2013. The aggregate intrinsic value of exercisable options was $2,578,658 at December 31, 2013. The aggregate intrinsic value of options exercised during 2013 was $441,085.

Earnings_Per_Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	12. Earnings Per Share
	The calculation of earnings per share follows:
		2013		2012
	Numerator:
	Net income	$	4,002,905	$	3,549,231
	Denominator:
	Denominator for basic earnings per share:
	Weighted average shares outstanding		3,167,764		3,115,574
	Effect of dilutive employee stock options		115,698		16,935
	Denominator for dilutive earnings per share		3,283,461		3,132,510
	Basic earnings per share	$	1.26	$	1.14
	Dilutive earnings per share	$	1.22	$	1.13
	For 2013 and 2012, respectively, 479,750 and 507,750 stock options were excluded from diluted earnings per share calculations because they would have been anti-dilutive.

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive (Loss) Income	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Accumulated Other Comprehensive (Loss) Income	'
	13.  Accumulated Other Comprehensive (loss) income
	The components of accumulated other comprehensive (loss) income follow:
		Foreign currency translation adjustment			Net prior service credit and actuarial losses			Total
	Balances, December 31, 2011	$	51,111		$	(1,089,429	)	$	(1,038,319	)
	Change in net prior service credit
	and actuarial losses, net of tax					57,191			57,191
	Translation adjustment		194,235						194,235
	Balances, December 31, 2012	$	245,346		$	(1,032,238	)	$	(786,893	)
	Change in net prior service credit
	and actuarial losses, net of tax					241,365			241,365
	Translation adjustment		(138,993	)					(138,993	)
	Balances, December 31, 2013	$	106,353		$	(790,873	)	$	(684,521	)

Financial_Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2013
Financial Instruments	'
Financial Instruments	'
	14. Financial Instruments
	The carrying value of the Company’s bank debt is a reasonable estimate of fair value. Fair value was determined using a discounted cash flow analysis.

Quarterly_Data_unaudited

Quarterly Data (unaudited)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Quarterly Data (unaudited)	'
	15. Quarterly Data (unaudited)
	Quarters (000's omitted, except per share data)
	2013	First		Second		Third		Fourth		Total
	Net sales	$	17,651	$	28,412	$	22,135	$	21,379	$	89,577
	Cost of goods sold		11,224		18,330		14,195		14,004		57,753
	Net income		309		2,211		959		524		4,003
	Basic earnings per share	$	0.1	$	0.7	$	0.3	$	0.16	$	1.26
	Diluted earnings per share	$	0.1	$	0.68	$	0.29	$	0.15	$	1.22
	Dividends per share	$	0.07	$	0.08	$	0.08	$	0.08	$	0.31
	2012		First		Second		Third		Fourth		Total
	Net sales	$	16,878	$	27,594	$	20,363	$	19,535	$	84,370
	Cost of goods sold		10,934		17,773		12,937		12,979		54,623
	Net income		260		2,061		798		430		3,549
	Basic earnings per share	$	0.08	$	0.66	$	0.26	$	0.14	$	1.14
	Diluted earnings per share	$	0.08	$	0.66	$	0.26	$	0.13	$	1.13
	Dividends per share	$	0.07	$	0.07	$	0.07	$	0.07	$	0.28
	Earnings per share were computed independently for each of the quarters presented. Therefore, the sum of the four quarterly earnings per share amounts may not necessarily equal the earnings per share for the year.

Sale_of_Property

Sale of Property	12 Months Ended
	Dec. 31, 2013
Sale Of Property	'
Sale of Property	'
	16. Sale of Property
	In December 2008, the Company sold property it owned in Bridgeport, Connecticut to B&E Juices, Inc. for $2.5 million. The property consisted of approximately four acres of land and 48,000 sq. feet of warehouse space. The property was the site of the original Acme United scissor factory which opened in 1887 and was closed in 1996.
	Under the terms of the sale agreement, and as required by the Connecticut Transfer Act, the Company was responsible to remediate any environmental contamination on the property. During 2008, the Company hired an independent environmental consulting firm to conduct environmental studies in order to identify the extent of the environmental contamination on the property and to develop a remediation plan. As a result of those studies and the estimates prepared by the independent environmental consulting firm, the Company recorded an undiscounted liability of approximately $1.8 million in the fourth quarter of 2008, related to the remediation of the property. This accrual included the costs of required investigation, remedial activities, and post-remediation operating and maintenance.
	Remediation work on the project began in the third quarter of 2009 and was completed during the third quarter of 2012. During 2013, the Company paid approximately $85,000 for work related to the remediation and has approximately $39,000 remaining in its accrual for environmental remediation, all of which was classified as a current liability at December 31, 2013.
	In addition to the remediation work, the Company, with the assistance of its independent environmental consulting firm, must continue to monitor contaminant levels on the property to ensure they comply with set governmental standards. The Company expects that the entire project will be completed by the end of 2014.
	The change in the accrual for environmental remediation for the year ended December 31, 2013 follows (in thousands):
	Balance at	Payments	Balance at
	31-Dec-12		31-Dec-13
	$124	$  (85)	$  39
	Also, as part of the sale, the Company had provided the buyer with a mortgage of $2.0 million at six percent interest. During the third quarter of 2013, the Company received $1,726,000 from B&E Juice as early repayment of the mortgage.

Business_Combination

Business Combination	12 Months Ended
	Dec. 31, 2013
Business Combination	'
Business Combination	'
	17. Business Combinations
	On June 7, 2012, the Company purchased certain assets of The C-Thru Ruler Company, a leading supplier of drafting, measuring, lettering and stencil products. The Company purchased inventory and intellectual property related to C-Thru’s lettering and ruler business for approximately $1.47 million using funds borrowed under its revolving loan agreement with HSBC. The Company recorded approximately $0.42 million for inventory, as well as approximately $1.05 million for intangible assets, consisting of customer relationships.
	The purchase price was allocated to assets acquired and liabilities assumed as follows (in thousands):
	Assets:
	Inventory		423
	Intangible Assets		1,050
	Total assets	$	1,473
	Net sales from the date of acquisition through December 31, 2012, attributable to C-Thru were approximately $1.7 million.
	Assuming C-Thru was acquired on January 1, 2012, unaudited proforma net sales for the year ended December 31, 2012 attributable to C-Thru were approximately $3.2 million.
	Unaudited net income for the year ended December 31, 2012 attributable to C-Thru was not material to the Company’s financial statements for that period.

Accounting_Policies_Policies

Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies Policies	'
Estimates	'
	Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most sensitive and significant accounting estimates relate to customer rebates, valuation allowances for deferred income tax assets, obsolete and slow-moving inventories, potentially uncollectible accounts receivable, pension liability and accruals for income taxes. Actual results could differ from those estimates.
Principles of Consolidation	'
	Principles of Consolidation - The consolidated financial statements include the accounts of the Company and its subsidiaries, all of which are wholly owned by the Company. All significant intercompany accounts and transactions are eliminated in consolidation.
Translation of Foreign Currency	'
	Translation of Foreign Currency - For foreign operations whose functional currencies are not U.S. dollars, assets and liabilities are translated at rates in effect at the end of the year; revenues and expenses are translated at average rates in effect during the year. Resulting translation adjustments are made directly to accumulated other comprehensive loss. Foreign currency transaction gains and losses are recognized in operating results. Foreign currency transaction losses, which are included in other expense, net, were $88,125 in 2013 and $141,882 in 2012.
Cash Equivalents	'
	Cash Equivalents - Investments with an original maturity of three months or less, as well as time deposits and certificates of deposit that are readily redeemable at the date of purchase, are considered cash equivalents.
Accounts Receivable	'
	Accounts Receivable - Accounts receivable are shown less an allowance for doubtful accounts of $227,891 at December 31, 2013 and $212,732 at December 31, 2012.
Inventories	'
	Inventories - Inventories are stated at the lower of cost, determined by the first-in, first-out method, or market.
Property, Plant and Equipment and Depreciation	'
	Property, Plant and Equipment and Depreciation – Property, plant and equipment is recorded at cost. Depreciation is computed by the straight-line method over the estimated useful lives of the assets, which range from 3 to 30 years.
Intangible Assets	'
	Intangible Assets– Intangible assets with finite useful lives are recorded at cost upon acquisition, and amortized over the term of the related contract or useful life, as applicable. Intangible assets held by the Company with finite useful lives include patents and trademarks. Patents and trademarks are amortized over their estimated useful lives. The weighted average amortization period for intangible assets at December 31, 2013 was 14 years. The Company periodically reviews the values recorded for intangible assets to assess recoverability from future operations whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. At December 31, 2013 and 2012, the Company assessed the recoverability of its long-lived assets and believed that there were no events or circumstances present that would that would require a test of recoverability on those assets. As a result, there was no impairment of the carrying amounts of such assets and no reduction in their estimated useful lives.
Deferred Income Taxes	'
	Deferred Income Taxes - Deferred income taxes are provided for the differences between the financial statement and tax bases of assets and liabilities, and on operating loss carryovers, using tax rates in effect in years in which the differences are expected to reverse.
Revenue Recognition	'
	Revenue Recognition – The Company recognizes revenue from the sales of its products when ownership transfers to the customers, which occurs either at the time of shipment or upon delivery based upon contractual terms with the customer. The Company recognizes customer program costs, including rebates, cooperative advertising, slotting fees and other sales related discounts, as a reduction to sales.
Research and Development	'
	Research and Development – Research and development costs ($602,985 in 2013 and $572,985 in 2012) are expensed as incurred.
Shipping Costs	'
	Shipping Costs – The costs of shipping product to our customers ($3,244,487 in 2013 and $3,318,917 in 2012) are included in selling, general and administrative expenses.
Advertising Costs	'
	Advertising Costs – The Company expenses the production costs of advertising the first time that the related advertising takes place. Advertising costs ($1,484,782 in 2013 and $1,521,464 in 2012) are included in selling, general and administrative expenses.
Subsequent Events	'
	Subsequent Events - The Company has evaluated events and transactions subsequent to December 31, 2013 through the date the consolidated financial statements were included in this Form 10-K and filed with the SEC.
Concentration	'
	Concentration – The Company performs ongoing credit evaluations of its customers and generally does not require collateral for the extension of credit. Allowances for credit losses are provided and have been within management's expectations. At December 31, 2013, with respect to concentration risk related to accounts receivable, the Company had one customer that accounted for greater than 10% of total net receivables. In 2013 and 2012, the Company had two customers that individually exceeded 10% of consolidated net sales. Net sales to these customers amounted to approximately 16% and 15% in 2013 and approximately 17% and 12% in 2012.
Recent accounting pronouncements	'
	Recently Issued Accounting Standards
	In February 2013, the Financial Accounting Standards Board (“FASB”) issued an accounting standards update on the reporting of amounts reclassified out of accumulated other comprehensive income, to improve the transparency of reporting. These reclassifications present the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income – but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. The Company adopted this standard for reporting periods beginning after December 15, 2012. The adoption of this accounting standard has not had an impact on our consolidated financial statements.

Inventories_Tables

Inventories (Tables)	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Inventories	'
	Inventories consisted of:	2013		2012
	Finished goods	$	26,004,042	$	28,819,060
	Work in process		186,507		71,285
	Materials and supplies		2,028,333		1,401,775
		$	28,218,883	$	30,292,120

Intangible_Assets_Tables

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible Assets	'
	Intangible assets consisted of:	2013		2012
	Patents	$	2,054,316	$	1,982,918
	Trademarks		632,458		601,716
	Pac-Kit Tradename, Customer List		1,500,000		1,500,000
	C-Thru, Customer List		1,050,000		1,050,000
			5,236,774		5,134,634
	accumulated amortization		1,164,877		894,233
		$	4,071,897	$	4,240,401

Other_Accrued_Liabilities_Tabl

Other Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]	'
Accrued Liabilities	'
		2013		2012
	Customer rebates	$	3,277,416	$	3,404,720
	Remediation liability		39,044		123,587
	Pension liability		183,034		900,291
	Other		1,873,695		1,732,940
		$	5,373,188	$	6,161,538

Pension_and_Profit_Sharing_Tab

Pension and Profit Sharing (Tables)	12 Months Ended
	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]	'
Plan Asset Allocation	'
	Asset Category		2013				2012
	Equity Securities			70%				70%
	Fixed Income Securities			29%				29%
	Other Securities / Investments			1%				1%
	Total			100%				100%
Pension Plan Assets by Level	'
	2013		Level 1				Level 2			Level 3		Total
	Money Market Fund		$	8,322			$	—		$	—	$	8,322
	Acme United Common Stock			149,000				—			—		149,000
	Equity Common and Collected Funds			—				1,054,416			—		1,054,416
	Fixed Income Common and Collected Funds			—				491,864			—		491,864
	Total		$	157,322			$	1,546,280		$	—	$	1,703,602
	2012		Level 1				Level 2			Level 3		Total
	Money Market Fund		$	19,609			$	—		$	—	$	19,609
	Acme United Common Stock			110,400				—			—		110,400
	Equity Common and Collected Funds			—				811,113			—		811,113
	Fixed Income Common and Collected Funds			—				384,280			—		384,280
	Total		$	130,009			$	1,195,393		$	—	$	1,325,402
Changes in Benefit Obligation	'
			2013				2012
	Assumptions used to determine benefit obligation:
	Discount rate			3.78	%			2.99	%
	Changes in benefit obligation:
	Benefit obligation at beginning of year		$	(2,225,693	)		$	(2,259,522	)
	Interest cost			(64,649	)			(85,108	)
	Service cost			(40,000	)			(36,000	)
	Actuarial gain (loss)			51,022				(137,609	)
	Benefits and plan expenses paid			392,684				292,546
	Benefit obligation at end of year			(1,886,636	)			(2,225,693	)
	Changes in plan assets:
	Fair value of plan assets at beginning of year			1,325,402				1,246,736
	Actual return on plan assets			288,429				149,717
	Employer contribution			482,455				221,495
	Benefits and plan expenses paid			(392,684	)			(292,546	)
	Fair value of plan assets at end of year			1,703,602				1,325,402
	Funded status		$	(183,034	)		$	(900,291	)
Components of Net Benefit Expense	'
			2013				2012
	Assumptions used to determine net periodic benefit cost:
	Discount rate			2.99	%			3.99	%
	Expected return on plan assets			6	%			8.25	%
	Components of net benefit expense:
	Interest cost		$	64,649			$	85,109
	Service cost			40,000				36,000
	Expected return on plan assets			(69,439	)			(94,765	)
	Amortization of prior service costs			9,154				9,154
	Amortization of actuarial loss			141,171				135,759
	Net periodic benefit cost		$	185,535			$	171,257
Amounts Recognized in Other Comprehensive Income	'
			2013				2012
	Balance at beginning of the year		$	1,700,089			$	1,762,345
	Change in net loss			(270,011	)			82,657
	Amortization of actuarial loss			(141,173	)			(135,759	)
	Amortization of prior service cost			(9,154	)			(9,154	)
	Change recognized in other comprehensive income			(420,338	)			(62,256	)
	Total recognized in other comprehensive income		$	1,279,751			$	1,700,089
	Net actuarial loss		$	1,258,731			$	1,669,914
	Prior service cost			21,020				30,175
	Total		$	1,279,751			$	1,700,089
Benefits Expected to be Paid	'
		2014			$	256,000
		2015				239,000
		2016				223,000
		2017				205,000
		2018				187,000
		Years 2019 - 2023				691,000

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Tax Expense (Benefit)	'
					2013				2012
		Current:
		Federal			$	899,928			$	843,812
		State				118,092				115,111
		Foreign				539,162				523,752
						1,557,182				1,482,675
		Deferred:
		Federal				(59,240	)			(31,374	)
		State				(6,596	)			(4,685	)
		Foreign				(360	)			1,199
						(66,196	)			(34,860	)
					$	1,490,986			$	1,447,815
US and Foreign Income Before Income Taxes	'
			2013				2012
	United States		$	2,306,909			$	2,169,451
	Foreign			3,186,982				2,827,595
			$	5,493,891			$	4,997,046
US Statutory Rate Reconciliation	'
			2013				2012
	Federal income taxes at 34% statutory rate		$	1,867,923			$	1,698,996
	State and local taxes, net of federal income tax effect			73,587				75,697
	Permanent items			61,750				79,892
	Foreign tax rate difference			(515,729	)			(460,351	)
	Change in deferred income tax valuation allowance			3,455				53,581
	Provision for income taxes		$	1,490,986			$	1,447,815
Deferred Tax Assets and Liabilities	'
			2013				2012
	Deferred income tax liabilities:
	Plant, property and equipment		$	450,705			$	413,160
				450,705				413,160
	Deferred income tax assets:
	Asset valuations			508,686				543,002
	Contribution carryforward			110,700				157,297
	Operating loss carryforwards and credits			2,205,244				2,201,789
	Pension			178,908				448,579
	Foreign tax credit			43,575				43,575
	Other			885,185				591,066
				3,932,298				3,985,308
	Net deferred income tax asset before valuation allowance			3,481,593				3,572,148
	Valuation allowance			(2,205,244	)			(2,201,789	)
	Net deferred income tax asset		$	1,276,349			$	1,370,359

Segment_Information_Tables

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Information Tables	'
Financial Data By Segment Table	'
	2013
	(000's omitted)		United States		Canada	Europe		Consolidated
	Net sales	$	73,608		8,092	7,877	$	89,577
	Operating income		5,082		557	240		5,879
	Assets		57,068		5,329	5,682		68,079
	Additions to property, plant and equipment		4,500		47	45		4,592
	Depreciation and amortization		845		9	80		934
	2012
	Net sales		67,510		8,808	8,052		84,370
	Operating income (loss)		4,394		775	192		5,361
	Assets		56,115		6,107	5,606		67,828
	Additions to property, plant and equipment		656		14	11		681
	Depreciation and amortization		980		36	73		1,089
Reconciliation of Segment Operating Income to Consolidated Income Before Taxes	'
		2013		2012
	Total operating income	$	5,879	$	5,361
	Interest expense, net		350		264
	Other expense, net		35		99
	Consolidated income before taxes	$	5,494	$	4,998
	Net Income	$	4,003	$	3,549
Revenue by Geographic Area	'
	Revenues	2013		2012
	United States	$	72,676	$	66,694
	International:
	Canada		8,092		8,808
	Europe		7,877		8,052
	Other		932		816
	Total International	$	16,901	$	17,676
	Total Revenues	$	89,577	$	84,370

Stock_Option_Plans_Tables

Stock Option Plans (Tables)	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock Option Activity	'
			2013				2012
	Options outstanding at the
	beginning of the year			1,118,688				943,000
	Options granted			220,500				215,438
	Options forfeited			(27,475	)			(6,250	)
	Options exercised			(75,650	)			(33,500	)
	Options outstanding at
	the end of the year			1,236,063				1,118,688
	Options exercisable at the
	end of the year			771,208				672,125
	Common stock available for future grants at the end of the year			38,975				61,500
	Weighted average exercise price per share:
	Granted		$	13.38			$	10.47
	Forfeited			12.17				6.98
	Exercised			6.89				5.13
	Outstanding			11.61				10.96
	Exercisable			11.64				11.65
Summary of Options Outstanding	'
						Options Outstanding							Options Exercisable
		Range of Exercise Prices				Number Outstanding				Weighted- Average Remaining Contractual Life (Years)		Weighted- Average Exercise Price		Number Exercisable		Weighted- Average Exercise Price
		$5.12 to $8.51				128,250				5	$	7.83		128,250	$	7.83
		$8.52 to $10.21				401,563				7		9.85		232,583		9.83
		$10.22 to $13.62				316,500				7		11.76		184,125		12.27
		$13.63 to $17.02				389,750				5		14.61		226,250		15.16
						1,236,063								771,208
Assumptions Used to Value Option Grants	'
			2013	2012
	Expected life in years		5	5
	Interest rate		0.70 – 1.45%	0.60 – .92%
	Volatility		.317-.328	.327-.333
	Dividend yield		2.10% - 2.70%	2.50% - 2.70%

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share	'
		2013		2012
	Numerator:
	Net income	$	4,002,905	$	3,549,231
	Denominator:
	Denominator for basic earnings per share:
	Weighted average shares outstanding		3,167,764		3,115,574
	Effect of dilutive employee stock options		115,698		16,935
	Denominator for dilutive earnings per share		3,283,461		3,132,510
	Basic earnings per share	$	1.26	$	1.14
	Dilutive earnings per share	$	1.22	$	1.13

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive (Loss) Income (Tables)	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Accumulated Comprehensive (Loss) Income	'
		Foreign currency translation adjustment			Net prior service credit and actuarial losses			Total
	Balances, December 31, 2011	$	51,111		$	(1,089,429	)	$	(1,038,319	)
	Change in net prior service credit
	and actuarial losses, net of tax					57,191			57,191
	Translation adjustment		194,235						194,235
	Balances, December 31, 2012	$	245,346		$	(1,032,238	)	$	(786,893	)
	Change in net prior service credit
	and actuarial losses, net of tax					241,365			241,365
	Translation adjustment		(138,993	)					(138,993	)
	Balances, December 31, 2013	$	106,353		$	(790,873	)	$	(684,521	)

Quarterly_Data_Tables

Quarterly Data (Tables)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Quarterly Data	'
	Quarters (000's omitted, except per share data)
	2013	First		Second		Third		Fourth		Total
	Net sales	$	17,651	$	28,412	$	22,135	$	21,379	$	89,577
	Cost of goods sold		11,224		18,330		14,195		14,004		57,753
	Net income		309		2,211		959		524		4,003
	Basic earnings per share	$	0.1	$	0.7	$	0.3	$	0.16	$	1.26
	Diluted earnings per share	$	0.1	$	0.68	$	0.29	$	0.15	$	1.22
	Dividends per share	$	0.07	$	0.08	$	0.08	$	0.08	$	0.31
	2012		First		Second		Third		Fourth		Total
	Net sales	$	16,878	$	27,594	$	20,363	$	19,535	$	84,370
	Cost of goods sold		10,934		17,773		12,937		12,979		54,623
	Net income		260		2,061		798		430		3,549
	Basic earnings per share	$	0.08	$	0.66	$	0.26	$	0.14	$	1.14
	Diluted earnings per share	$	0.08	$	0.66	$	0.26	$	0.13	$	1.13
	Dividends per share	$	0.07	$	0.07	$	0.07	$	0.07	$	0.28

Sale_of_Property_Tables

Sale of Property (Tables)	12 Months Ended
	Dec. 31, 2013
Sale Of Property Tables	'
Accrual for Environmental Remediation Table	'
	Balance at	Payments	Balance at
	31-Dec-12		31-Dec-13
	$124	$  (85)	$  39

Business_Combination_Business_

Business Combination - Business Combination (Tables)	12 Months Ended
	Dec. 31, 2013
Business Combination - Business Combination Tables	'
Purchase Price Allocation	'
	Assets:
	Inventory		423
	Intangible Assets		1,050
	Total assets	$	1,473

Accounting_Policies_Accounting

Accounting Policies - Accounting Policies (Detail Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Foreign currency transaction losses during period	$88,125	$141,882
Allowance for doubtful accounts	227,891	212,732
Weighted average intangible assets amortization period	'	'14 years
Research and development costs during period	602,985	572,985
Shipping costs during period	3,244,487	3,318,917
Advertising costs during period	$1,484,782	$1,521,464
Major Customer No. 1	'	'
Net sales to major customers	16.00%	17.00%
Major Customer No. 2	'	'
Net sales to major customers	15.00%	12.00%
Greater Than 10% of Total Net Receivables	'	'
Number of major customers	1	'
Exceeded 10% of Consolidated Net Sales	'	'
Number of major customers	2	2
Minimum Range	'	'
Asset useful life	'3 years	'
Maximum Range	'	'
Asset useful life	'30 years	'

Inventories_Inventories_Table_

Inventories - Inventories Table (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]	'	'
Finished goods	$26,004,042	$28,819,060
Work in process	186,507	71,285
Materials and supplies	2,028,333	1,401,775
Total inventories	$28,218,883	$30,292,120

Inventories_Details_Narrative

Inventories (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]	'	'
Inventory valuation allowance	$557,070	$563,268

Intangible_Assets_Intangible_A

Intangible Assets - Intangible Assets (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Patents	$2,054,316	$1,982,918
Trademarks	632,458	601,716
Pac-Kit Tradename, Customer List	1,500,000	1,500,000
C-Thru,Customer List	1,050,000	1,050,000
Total Intangible Assets	5,236,774	5,134,634
Accumulated amortization	1,164,877	894,233
Net Intangible Assets	$4,071,897	$4,240,401

Intangible_Assets_Details_Narr

Intangible Assets (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Amortization expense - patents and trademarks	$270,644	$227,662
2014	'	259,202
2015	'	246,494
2016	'	244,669
2017	'	240,727
2018	'	$234,715

Other_Accrued_Liabilities_Deta

Other Accrued Liabilities (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Payables and Accruals [Abstract]	'	'
Customer rebates	$3,277,416	$3,404,720
Remediation liability	39,044	123,587
Pension liability	183,034	900,291
Other	1,873,695	1,732,940
Total accrued liabilities	$5,373,188	$6,161,538

Pension_and_Profit_Sharing_Pla

Pension and Profit Sharing - Plan Asset Allocation (Details)	Dec. 31, 2013	Dec. 31, 2012
Plan asset weighted average allocation	100.00%	100.00%
Equity Securities	'	'
Plan asset weighted average allocation	70.00%	70.00%
Fixed Income Securities	'	'
Plan asset weighted average allocation	29.00%	29.00%
Other Securities/Investments	'	'
Plan asset weighted average allocation	1.00%	1.00%

Pension_and_Profit_Sharing_Pen

Pension and Profit Sharing - Pension Plan Assets by Fair Value Hiearchy (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Pension plan assets	$1,703,602	$1,325,402	$1,246,736
Money Market Fund	'	'	'
Pension plan assets	8,322	19,609	'
Acme United Common Stock	'	'	'
Pension plan assets	149,000	110,400	'
Equity Common and Collected Funds	'	'	'
Pension plan assets	1,054,416	811,113	'
Fixed Income Common and Collected Funds	'	'	'
Pension plan assets	491,864	384,280	'
Level 1	'	'	'
Pension plan assets	157,322	130,009	'
Level 1 | Money Market Fund	'	'	'
Pension plan assets	8,322	19,609	'
Level 1 | Acme United Common Stock	'	'	'
Pension plan assets	149,000	110,400	'
Level 2	'	'	'
Pension plan assets	1,546,280	1,195,393	'
Level 2 | Equity Common and Collected Funds	'	'	'
Pension plan assets	1,054,416	811,113	'
Level 2 | Fixed Income Common and Collected Funds	'	'	'
Pension plan assets	$491,864	$384,280	'

Pension_and_Profit_Sharing_Ben

Pension and Profit Sharing - Benefit Obligation (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assumptions used to determine benefit obligation:	'	'	'
Discount rate	'	3.78%	2.99%
Benefit obligation at beginning of year	($1,886,636)	($2,225,693)	($2,259,522)
Interest cost	'	-64,649	-85,108
Service cost	-9,000	-40,000	-36,000
Actuarial gain (loss)	115,000	51,022	-137,609
Benefits and plan expenses paid	'	392,684	292,546
Benefit obligation at end of year	'	($1,886,636)	($2,225,693)

Pension_And_Profit_Sharing_Cha

Pension And Profit Sharing - Changes In Plan Assets (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Compensation and Retirement Disclosure [Abstract]	'	'
Fair value of plan assets at beginning of year	$1,325,402	$1,246,736
Actual return on plan assets	288,429	149,717
Employer contribution	482,455	221,495
Benefits and plan expenses paid	-392,684	-292,546
Fair value of plan assets at end of year	1,703,602	1,325,402
Funded status	($183,034)	($900,291)

Pension_and_Profit_Sharing_Per

Pension and Profit Sharing - Periodic Benefit Cost (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assumptions used to determine net periodic benefit cost:	'	'	'
Discount rate	'	2.99%	3.99%
Expected return on plan assets	'	6.00%	8.25%
Interest cost	'	$64,649	$85,108
Service cost	9,000	40,000	36,000
Expected return on plan assets	'	-69,439	-94,765
Amortization of prior service costs	'	9,154	9,154
Amortization of actuarial loss	'	141,171	135,759
Net periodic benefit cost	'	$185,535	$171,257

Pension_and_Profit_Sharing_Amo

Pension and Profit Sharing - Amounts Recognized in Other Comprehensive Income (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Compensation and Retirement Disclosure [Abstract]	'	'
Balance at beginning of the year	$1,700,089	$1,762,345
Change in net loss	-270,011	82,657
Amortization of actuarial loss	-141,173	-135,759
Amortization of prior service cost	-9,154	-9,154
Change recognized in other comprehensive income	-420,338	-62,256
Total recognized in other comprehensive income	1,279,751	1,700,089
Net actuarial loss	1,258,731	1,669,914
Prior service cost	21,020	30,175
Total	$1,279,751	$1,700,089

Pension_and_Profit_Sharing_Est

Pension and Profit Sharing - Estimated Future Benefit Payments (Details) (USD $)	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]	'
2014	$256,000
2015	239,000
2016	223,000
2017	205,000
2018	187,000
Years 2019 - 2023	$691,000

Pension_and_Profit_Sharing_Det

Pension and Profit Sharing (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Company contributions to plan	'	$482,455	'
Expected plan contributions during 2014	200,000	'	'
Company shares included in plan	'	10,000	10,000
Market value of Company shares included in plan	'	149,000	110,400
Expected long-term rate of return on plan assets	'	6.00%	8.25%
Net actuarial loss	-115,000	-51,022	137,609
Prior service cost	9,000	40,000	36,000
Company contributions to profit sharing plan	'	50.00%	50.00%
Employee contributions to profit sharing plan	'	6.00%	6.00%
Total profit sharing contribution expense	'	$139,421	$99,105
Equity Securities	'	'	'
Pension plan target asset allocation	'	70.00%	'
Fixed Income Securities	'	'	'
Pension plan target asset allocation	'	29.00%	'
Cash Investments	'	'	'
Pension plan target asset allocation	'	1.00%	'

Income_Taxes_Income_Tax_Expens

Income Taxes - Income Tax Expense (Benefit) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Federal	$899,928	$843,812
State	118,092	115,111
Foreign	539,162	523,752
Total Current	1,557,182	1,482,675
Federal	-59,240	-31,374
State	-6,596	-4,685
Foreign	-360	1,199
Total Deferred	-66,196	-34,860
Total Income Tax Expense (Benefit)	$1,490,986	$1,447,815

Income_Taxes_US_and_Foreign_In

Income Taxes - US and Foreign Income Before Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
United States	$2,306,909	$2,169,451
Foreign	3,186,982	2,827,595
Total	$5,493,891	$4,997,046

Income_Taxes_US_Statutory_Rate

Income Taxes - US Statutory Rate Reconciliation (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Federal income taxes at 34% statutory rate	$1,867,923	$1,698,996
State and local taxes, net of federal income tax effect	73,587	75,697
Permanent items	61,750	79,892
Foreign tax rate difference	-515,729	-460,351
Change in deferred income tax valuation allowance	3,455	53,581
Provision for income taxes	$1,490,986	$1,447,815

Income_Taxes_Deferred_Tax_Asse

Income Taxes - Deferred Tax Assets and Liabilities (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Plant, property and equipment	$450,705	$413,160
Total	450,705	413,160
Asset valuations	508,686	543,002
Contribution carryforward	110,700	157,297
Operating loss carryforwards and credits	2,205,244	2,201,789
Pension	178,908	448,579
Foreign tax credit	43,575	43,575
Other	885,185	591,066
Total	3,932,298	3,985,308
Net deferred income tax asset before valuation allowance	3,481,593	3,572,148
Valuation allowance	-2,205,244	-2,201,789
Net deferred income tax asset	$1,276,349	$1,370,359

Income_Taxes_Details_Narrative

Income Taxes (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Foreign earnings repatriated during period	$350,000	'
Foreign subsidiary earnings	13,884,269	11,576,094
Operating loss carryforwards	$7,120,173	'
Hong Kong income tax rate	16.50%	'

Debt_Details_Narrative

Debt (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Apr. 25, 2013	Apr. 05, 2012
Debt Details Narrative	'	'	'
Outstanding borrowings under revolving loan agreement	$22,911,829	'	'
Amount available for borrowing under revolving loan agreement	17,088,171	'	'
Credit facility borrowing capacity	'	$40,000,000	$30,000,000
Interest rate of LIBOR plus percentage	'	1.75%	'
Credit facility interest rate	'Interest rate of LIBOR plus 1.75%	'	'
Credit facility expiration date	5-Apr-17	'	'
Covenant terms and compliance	'Under the amended loan agreement, the Company is required to maintain specific amounts of tangible net worth, a debt/net worth ratio, and a fixed charge coverage ratio.	'	'

Commitments_and_Contingencies_

Commitments and Contingencies (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Commitments and Contingencies Disclosure [Abstract]	'	'
Rent expense	$893,509	$760,856
2014	605,876	'
2015	110,158	'
2016	49,910	'
2017	6,337	'
2018	$812	'

Segment_Information_Financial_

Segment Information - Financial Data by Segment (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Net sales	$21,379,000	$22,135,000	$28,412,000	$17,651,000	$19,535,000	$20,363,000	$27,594,000	$16,878,000	$89,576,777	$84,369,770
Operating income	'	'	'	'	'	'	'	'	5,879,096	5,360,520
Assets	68,078,979	'	'	'	67,827,816	'	'	'	68,078,979	67,827,816
Additions to property, plant and equipment	'	'	'	'	'	'	'	'	4,592,000	681,000
Depreciation and amortization	'	'	'	'	'	'	'	'	934,000	1,089,000
United States	'	'	'	'	'	'	'	'	'	'
Net sales	'	'	'	'	'	'	'	'	73,608,000	67,510,000
Operating income	'	'	'	'	'	'	'	'	5,082,000	4,394,000
Assets	57,068,000	'	'	'	56,115,000	'	'	'	57,068,000	56,115,000
Additions to property, plant and equipment	'	'	'	'	'	'	'	'	4,500,000	656,000
Depreciation and amortization	'	'	'	'	'	'	'	'	845,000	980,000
Canada	'	'	'	'	'	'	'	'	'	'
Net sales	'	'	'	'	'	'	'	'	8,092,000	8,808,000
Operating income	'	'	'	'	'	'	'	'	557,000	775,000
Assets	5,329,000	'	'	'	6,107,000	'	'	'	5,329,000	6,107,000
Additions to property, plant and equipment	'	'	'	'	'	'	'	'	47,000	14,000
Depreciation and amortization	'	'	'	'	'	'	'	'	9,000	36,000
Europe	'	'	'	'	'	'	'	'	'	'
Net sales	'	'	'	'	'	'	'	'	7,877,000	8,052,000
Operating income	'	'	'	'	'	'	'	'	240,000	192,000
Assets	5,682,000	'	'	'	5,606,000	'	'	'	5,682,000	5,606,000
Additions to property, plant and equipment	'	'	'	'	'	'	'	'	45,000	11,000
Depreciation and amortization	'	'	'	'	'	'	'	'	$80,000	$73,000

Reconciliation_of_Segment_Oper

Reconciliation of Segment Operating Income (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Reconciliation Of Segment Operating Income Details	'	'	'	'	'	'	'	'	'	'
Total operating income	'	'	'	'	'	'	'	'	$5,879,096	$5,360,520
Interest expense, net	'	'	'	'	'	'	'	'	350,334	264,398
Other expense, net	'	'	'	'	'	'	'	'	34,871	99,076
Consolidated income before taxes	'	'	'	'	'	'	'	'	5,493,891	4,997,046
Net income	$524,000	$959,000	$2,211,000	$309,000	$430,000	$798,000	$2,061,000	$260,000	$4,002,905	$3,549,231

Segment_Revenues_Details

Segment Revenues (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Revenues - United States	'	'	'	'	'	'	'	'	'	$66,694,000
Revenues - International	'	'	'	'	'	'	'	'	16,901,000	17,676,000
Total Revenues	21,379,000	22,135,000	28,412,000	17,651,000	19,535,000	20,363,000	27,594,000	16,878,000	89,576,777	84,369,770
United States	'	'	'	'	'	'	'	'	'	'
Revenues - United States	'	'	'	'	'	'	'	'	72,676,000	66,694,000
Total Revenues	'	'	'	'	'	'	'	'	73,608,000	67,510,000
Canada	'	'	'	'	'	'	'	'	'	'
Revenues - International	'	'	'	'	'	'	'	'	8,092,000	8,808,000
Total Revenues	'	'	'	'	'	'	'	'	8,092,000	8,808,000
Europe	'	'	'	'	'	'	'	'	'	'
Revenues - International	'	'	'	'	'	'	'	'	7,877,000	8,052,000
Total Revenues	'	'	'	'	'	'	'	'	7,877,000	8,052,000
Other International	'	'	'	'	'	'	'	'	'	'
Revenues - International	'	'	'	'	'	'	'	'	$932,000	$816,000

Segment_Information_Details_Na

Segment Information (Details Narrative)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Segment Information Details Narrative	'	'
Direct import sales to total net sales ratio	17.00%	16.00%

Stock_Option_Plans_Stock_Optio

Stock Option Plans - Stock Option Activity (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'
Options outstanding at the beginning of the year	1,118,688	943,000
Options granted	220,500	215,438
Options forfeited	-27,475	-6,250
Options exercised	-75,650	-33,500
Options outstanding at the end of the year	1,236,063	1,118,688
Options exercisable at the end of the year	771,208	672,125
Common stock available for future grants at the end of the year	38,975	61,500
Granted	$13.38	$10.47
Forfeited	$12.17	$6.98
Exercised	$6.89	$5.13
Outstanding	$11.61	$10.96
Exercisable	$11.64	$11.65

Stock_Option_Plans_Summary_of_

Stock Option Plans - Summary of Options Outstanding (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Number outstanding	1,236,063
Number exercisable	771,208
$5.12-$8.51	'
Range of exercise prices, lower range	$5.12
Range of exercise prices, upper range	$8.51
Number outstanding	128,250
Options outstanding weighted-average remaining contractual life (years)	'5 years
Options outstanding weighted-average exercise price	$7.83
Number exercisable	128,250
Options exercisable weighted-average exercise price	$7.83
$8.52-$10.21	'
Range of exercise prices, lower range	$8.52
Range of exercise prices, upper range	$10.21
Number outstanding	401,563
Options outstanding weighted-average remaining contractual life (years)	'7 years
Options outstanding weighted-average exercise price	$9.85
Number exercisable	232,583
Options exercisable weighted-average exercise price	$9.83
$10.22-$13.62	'
Range of exercise prices, lower range	$10.22
Range of exercise prices, upper range	$13.62
Number outstanding	316,500
Options outstanding weighted-average remaining contractual life (years)	'7 years
Options outstanding weighted-average exercise price	$11.76
Number exercisable	184,125
Options exercisable weighted-average exercise price	$12.27
$13.63-$17.02	'
Range of exercise prices, lower range	$13.63
Range of exercise prices, upper range	$17.02
Number outstanding	389,750
Options outstanding weighted-average remaining contractual life (years)	'5 years
Options outstanding weighted-average exercise price	$14.61
Number exercisable	226,250
Options exercisable weighted-average exercise price	$15.16

Stock_Option_Plans_Assumptions

Stock Option Plans - Assumptions Used to Value Option Grants (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'
Expected life in years	'5 years	'5 years
Interest rate, minimum	0.70%	0.60%
Interest rate, maximum	1.45%	0.92%
Volatility, minimum	0.32%	0.33%
Volatility, maximum	0.33%	0.33%
Dividend yield	'2.10% - 2.70%	'2.50% - 2.70%

Stock_Option_Plans_Details_Nar

Stock Option Plans (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Shares available for grant	38,975	61,500
Stock-based compensation	$490,060	$427,877
Unrecognized compensation cost	921,315	'
Unrecognized compensation cost recognition period	'3 years	'
Weighted average fair value at the date of grant	$3.19	$2.36
Aggregate intrinsic value of outstanding options	4,116,502	'
Aggregate intrinsic value of exercisable options	2,578,658	'
Aggregate intrinsic value of options exercised	$441,085	'
Employee Plan	'	'
Vesting term	'	'
	Options granted under the Employee Plan vest 25% one day after the first anniversary of the grant date and 25% one day after each of the next three anniversaries.
	Under the terms of the Employee Plan, no option may be granted under that plan after the tenth anniversary of the adoption of the plan. Options outstanding under the Company’s 2002 Employee Stock Option Plan have the same vesting schedule as the 2012 Employee plan. Prior to April 2012, stock options were granted under the 2002 Employee Stock Option Plan. Once granted, the options expire ten years from the date of grant. Options granted to employees under the 2002 Employee Stock Option Plan vested over four years. The 2002 Employee Stock Option Plan expired in 2012 and no additional grants may be made thereunder.
Shares available for grant	37,475	'
Director Plan	'	'
Vesting term	'	'
	The Initial Option vests 25% on the date of grant and 25% on the anniversary of the grant date in each of the following 3 years. Each Annual Option becomes fully exercisable one day after the date of grant. The exercise price of all options granted equals the fair market value of the Common Stock on the date the option is granted and expires ten (10) years from the date of grant.
Shares available for grant	1,500	'
Shares authorized under plan	140,000	'
Shares offered under initial option	5,000	'
Shares offered under annual option	5,000	'

Earnings_Per_Share_Earnings_Pe

Earnings Per Share - Earnings Per Share (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Earnings Per Share [Abstract]	'	'	'	'	'	'	'	'	'	'
Net income	$524,000	$959,000	$2,211,000	$309,000	$430,000	$798,000	$2,061,000	$260,000	$4,002,905	$3,549,231
Weighted average shares outstanding	'	'	'	'	'	'	'	'	3,167,764	3,115,574
Effect of dilutive employee stock options	'	'	'	'	'	'	'	'	115,698	16,935
Denominator for dilutive earnings per share	'	'	'	'	'	'	'	'	3,283,461	3,132,510
Basic earnings per share	$0.16	$0.30	$0.70	$0.10	$0.14	$0.26	$0.66	$0.08	$1.26	$1.14
Dilutive earnings per share	$0.15	$0.29	$0.68	$0.10	$0.13	$0.26	$0.66	$0.08	$1.22	$1.13

Earnings_Per_Share_Details_Nar

Earnings Per Share (Details Narrative)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Earnings Per Share [Abstract]	'	'
Options excluded from earnings per share calculation	479,750	507,750

Comprehensive_Income_Accumulat

Comprehensive Income - Accumulated Comprehensive Income (Loss) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accumulated other comprehensive income, beginning balance	($786,893)	$1,038,319
Change in net prior service credit and actuarial losses, net of tax	241,365	57,191
Translation adjustment	-138,993	194,235
Accumulated other comprehensive income, ending balance	-684,521	-786,893
Foreign Currency Translation Adjustment	'	'
Accumulated other comprehensive income, beginning balance	245,346	51,111
Translation adjustment	-138,993	194,235
Accumulated other comprehensive income, ending balance	106,353	245,346
Net Prior Service Credit and Actuarial Losses	'	'
Accumulated other comprehensive income, beginning balance	-1,032,238	-1,089,429
Change in net prior service credit and actuarial losses, net of tax	241,365	57,191
Accumulated other comprehensive income, ending balance	($790,873)	($1,032,238)

Quarterly_Data_Quarterly_Data_

Quarterly Data - Quarterly Data (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Quarterly Financial Information Disclosure [Abstract]	'	'	'	'	'	'	'	'	'	'
Net sales	$21,379,000	$22,135,000	$28,412,000	$17,651,000	$19,535,000	$20,363,000	$27,594,000	$16,878,000	$89,576,777	$84,369,770
Cost of goods sold	14,004,000	14,195,000	18,330,000	11,224,000	12,979,000	12,937,000	17,773,000	10,934,000	57,752,733	54,623,328
Net income	$524,000	$959,000	$2,211,000	$309,000	$430,000	$798,000	$2,061,000	$260,000	$4,002,905	$3,549,231
Basic earnings per share	$0.16	$0.30	$0.70	$0.10	$0.14	$0.26	$0.66	$0.08	$1.26	$1.14
Diluted earnings per share	$0.15	$0.29	$0.68	$0.10	$0.13	$0.26	$0.66	$0.08	$1.22	$1.13
Dividends per share	$0.08	$0.08	$0.08	$0.07	$0.07	$0.07	$0.07	$0.07	$0.31	$0.28

Sale_of_Property_Details_Narra

Sale of Property (Details Narrative) (USD $)	1 Months Ended	12 Months Ended
	Dec. 31, 2008	Dec. 31, 2013	Dec. 31, 2012
Sale Of Property Details Narrative	'	'	'
Description of property sale	'	'	'
	In December 2008, the Company sold property it owned in Bridgeport, Connecticut to B&E Juices, Inc. for $2.5 million.  The property consists of approximately four acres of land and 48,000 sq. feet of warehouse space.  The property was the site of the original Acme United scissor factory which opened in 1887 and was closed in 1996.
Proceeds from sale of property	$2,500,000	'	'
Mortgage receivable from sale of property	2,000,000	'	'
Interest rate on mortgage receivable	'	6.00%	'
Undiscounted environmental remediation liability	1,800,000	'	'
Payments for remediation	'	85,000	'
Accrual for environmental remediation and monitoring	'	39,044	123,587
Accrual for environmental remediation and monitoring, current	'	39,044	'
Proceeds received as repayment of mortgage receivable	'	$1,726,000	'

Contingencies_Accrual_for_Envi

Contingencies - Accrual for Environmental Remediation Table (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Contingencies - Accrual For Environmental Remediation Table Details	'
Environmental remediation accrual at December 31, 2012	$123,587
Payments	-85,000
Environmental remediation accrual at December 31, 2013	$39,044

Business_Combination_Details_N

Business Combination (Details Narrative) (USD $)

3 Months Ended

12 Months Ended

7 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Jun. 07, 2012

The C-Thru Ruler Company

The C-Thru Ruler Company

The C-Thru Ruler Company

Total purchase price of assets

'

'

'

'

'

'

'

'

'

'

'

'

$1,470,000

Purchase price allocated to inventory

'

'

'

'

'

'

'

'

'

'

'

'

423,000

Purchase price allocated to intangible assets

'

'

'

'

'

'

'

'

'

'

'

'

1,050,000

Unaudited proforma net sales during period

'

'

'

'

'

'

'

'

'

'

'

3,200,000

'

Net sales

$21,379,000

$22,135,000

$28,412,000

$17,651,000

$19,535,000

$20,363,000

$27,594,000

$16,878,000

$89,576,777

$84,369,770

$1,700,000

'

'

Business_Combination_Purchase_

Business Combination Purchase Price Allocation (Details) (The C-Thru Ruler Company, USD $)	Jun. 07, 2012
The C-Thru Ruler Company	'
Inventory	$423,000
Intangible assets	1,050,000
Total assets	$1,473,000