AYI · Acuity Inc. (De) - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q2 '26 | Q1 '26 | Q3 '25 | Q2 '25 | Q1 '25 | Q3 '24 | Q2 '24 | Q1 '24 | Q3 '23 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $1.06B | $1.14B | $1.18B | $1.01B | $951.60M | $968.10M | $905.90M | $934.70M | $1.00B | $943.60M |
| Cost of Revenue | $535.30M | $589.90M | $608.40M | $538.30M | $502.30M | $515.90M | $493.50M | $506.30M | $553.00M | $536.90M |
| Gross Profit | $520.40M | $553.80M | $570.20M | $468.00M | $449.30M | $452.20M | $412.40M | $428.40M | $447.30M | $406.70M |
| R&D | - | - | - | - | - | - | - | - | - | - |
| SG&A | $381.50M | $393.40M | $400.70M | $357.80M | $316.00M | $306.90M | $294.30M | $295.50M | $304.00M | $295.20M |
| Total Operating Expenses | - | - | - | - | - | - | - | - | - | - |
| D&A | $30.50M | $38.30M | - | - | $21.60M | - | - | $22.70M | $21.90M | $22.00M |
| Operating Income | $133.00M | $160.40M | $139.80M | $110.20M | $133.30M | $145.30M | $118.10M | $132.90M | $143.30M | $111.50M |
| Interest Expense | $8.70M | $10.50M | $14.60M | $6.50M | $6.10M | $6.30M | $6.50M | $6.40M | $6.30M | $7.60M |
| Income Tax | $26.10M | $32.10M | $27.00M | $24.80M | $28.10M | $33.70M | $28.40M | $30.30M | $33.70M | $26.30M |
| Net Income | $96.80M | $120.50M | $98.40M | $77.50M | $106.70M | $113.90M | $89.20M | $100.60M | $105.00M | $83.20M |
| EPS - Basic | $3.16 | $3.92 | $3.19 | $2.89 | $3.45 | $3.70 | - | - | - | - |
| EPS - Diluted | $3.09 | $3.82 | $3.12 | $2.84 | $3.21 | $3.62 | - | - | - | - |
Balance Sheet
| Line item | Q2 '26 | Q1 '26 | Q3 '25 | Q2 '25 | Q1 '25 | Q3 '24 | Q2 '24 | Q1 '24 | Q3 '23 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $272.50M | $376.10M | $422.50M | $397.90M | $935.60M | $845.80M | $578.90M | $513.30M | $397.90M | $339.00M |
| Accounts Receivable | $579.00M | $565.30M | $593.90M | $577.60M | $534.70M | $563.00M | $494.90M | $517.10M | $555.30M | $523.10M |
| Inventory | $515.20M | $518.10M | $526.70M | $471.90M | $391.10M | $387.60M | $375.80M | $365.30M | $368.50M | $436.40M |
| Accounts Payable | $354.60M | $396.20M | $454.50M | $352.60M | $331.50M | $352.30M | $322.40M | $311.80M | $285.70M | $324.80M |
| Current Assets | $1.51B | $1.58B | $1.65B | $1.56B | $1.94B | $1.87B | $1.55B | $1.47B | $1.40B | $1.39B |
| Total Assets | $4.56B | $4.65B | $4.76B | $4.58B | $3.86B | $3.81B | $3.53B | $3.46B | $3.41B | $3.38B |
| Current Liabilities | $728.10M | $762.40M | $845.80M | $801.10M | $650.60M | $687.90M | $597.90M | $600.60M | $595.40M | $596.30M |
| Long-term Debt | $697.10M | $797.00M | $896.80M | $996.50M | $496.30M | $496.20M | $495.90M | $495.70M | $495.60M | $495.30M |
| Total Liabilities | $1.72B | $1.86B | $2.03B | $2.06B | $1.40B | $1.44B | $1.38B | $1.40B | $1.39B | $1.44B |
| Stockholders' Equity | $2.84B | $2.79B | $2.72B | $2.52B | $2.46B | $2.38B | $2.15B | $2.06B | $2.02B | $1.95B |
| Retained Earnings | $4.49B | $4.40B | $4.29B | $4.08B | $4.01B | $3.91B | $3.69B | $3.60B | $3.51B | $3.33B |
Cash Flow
| Line item | Q2 '26 | Q1 '26 | Q3 '25 | Q2 '25 | Q1 '25 | Q3 '24 | Q2 '24 | Q1 '24 | Q3 '23 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | - | $140.80M | - | - | $132.20M | - | - | $190.00M | - | - |
| Investing Cash Flow | - | ($26.30M) | - | - | ($18.40M) | - | - | ($14.50M) | - | - |
| Financing Cash Flow | - | ($160.70M) | - | - | ($18.70M) | - | - | ($59.70M) | - | - |
| CapEx | - | $26.00M | - | - | $18.90M | - | - | $14.60M | - | - |
| Free Cash Flow | - | $114.80M | - | - | $113.30M | - | - | $175.40M | - | - |
Ratios
| Metric | Q2 '26 | Q1 '26 | Q3 '25 | Q2 '25 | Q1 '25 | Q3 '24 | Q2 '24 | Q1 '24 | Q3 '23 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | 49.3% | 48.4% | 48.4% | 46.5% | 47.2% | 46.7% | 45.5% | 45.8% | 44.7% | 43.1% |
| Operating margin | 12.6% | 14.0% | 11.9% | 11.0% | 14.0% | 15.0% | 13.0% | 14.2% | 14.3% | 11.8% |
| EBITDA margin | 15.5% | 17.4% | - | - | 16.3% | - | - | 16.6% | 16.5% | 14.1% |
| Net margin | 9.2% | 10.5% | 8.3% | 7.7% | 11.2% | 11.8% | 9.8% | 10.8% | 10.5% | 8.8% |
| Free cash flow margin | - | 10.0% | - | - | 11.9% | - | - | 18.8% | - | - |
| FCF / Net income | - | 0.95 | - | - | 1.06 | - | - | 1.74 | - | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | 36.1% | 34.4% | 34.0% | 35.6% | 33.2% | 31.7% | 32.5% | 31.6% | 30.4% | 31.3% |
| Effective tax rate | 21.2% | 21.0% | 21.5% | 24.2% | 20.8% | 22.8% | 24.1% | 23.1% | 24.3% | 24.0% |
| Return on assets | 2.1% | 2.6% | 2.1% | 1.7% | 2.8% | 3.0% | 2.5% | 2.9% | 3.1% | 2.5% |
| Return on equity | 3.4% | 4.3% | 3.6% | 3.1% | 4.3% | 4.8% | 4.1% | 4.9% | 5.2% | 4.3% |
| Return on invested capital | 3.0% | 3.5% | 3.0% | 2.4% | 3.6% | 3.9% | 3.4% | 4.0% | 4.3% | 3.5% |
| Liquidity | ||||||||||
| Current ratio | 2.07 | 2.07 | 1.95 | 1.95 | 2.98 | 2.72 | 2.59 | 2.45 | 2.34 | 2.34 |
| Quick ratio | 1.36 | 1.39 | 1.33 | 1.36 | 2.38 | 2.16 | 1.96 | 1.85 | 1.72 | 1.61 |
| Cash ratio | 0.37 | 0.49 | 0.50 | 0.50 | 1.44 | 1.23 | 0.97 | 0.85 | 0.67 | 0.57 |
| Leverage | ||||||||||
| Debt / Equity | 0.25 | 0.29 | 0.33 | 0.40 | 0.20 | 0.21 | 0.23 | 0.24 | 0.25 | 0.25 |
| Debt / Assets | 0.15 | 0.17 | 0.19 | 0.22 | 0.13 | 0.13 | 0.14 | 0.14 | 0.15 | 0.15 |
| Debt / EBITDA | 4.26 | 4.01 | - | - | 3.20 | - | - | 3.19 | 3.00 | 3.71 |
| Interest coverage | 15.3x | 15.3x | 9.6x | 17.0x | 21.9x | 23.1x | 18.2x | 20.8x | 22.7x | 14.7x |
| Equity multiplier | 1.60 | 1.67 | 1.75 | 1.82 | 1.57 | 1.60 | 1.64 | 1.68 | 1.69 | 1.74 |
| Liabilities / Assets | 0.38 | 0.40 | 0.43 | 0.45 | 0.36 | 0.38 | 0.39 | 0.40 | 0.41 | 0.42 |
| Efficiency | ||||||||||
| Asset turnover | 0.23 | 0.25 | 0.25 | 0.22 | 0.25 | 0.25 | 0.26 | 0.27 | 0.29 | 0.28 |
| Inventory turnover | 1.04 | 1.14 | 1.16 | 1.14 | 1.28 | 1.33 | 1.31 | 1.39 | 1.50 | 1.23 |
| Days sales outstanding | 200d | 180d | 184d | 210d | 205d | 212d | 199d | 202d | 203d | 202d |
| Days inventory outstanding | 351d | 321d | 316d | 320d | 284d | 274d | 278d | 263d | 243d | 297d |
| Days payable outstanding | 242d | 245d | 273d | 239d | 241d | 249d | 238d | 225d | 189d | 221d |
| Cash conversion cycle | 310d | 256d | 227d | 290d | 248d | 237d | 239d | 240d | 257d | 278d |
| Valuation | ||||||||||
| P / E | 97.6x | 95.9x | 104.6x | 104.6x | 99.9x | 70.4x | - | - | - | - |
| P / B | 3.3x | 4.1x | 3.8x | 3.7x | 4.1x | 3.4x | 3.7x | 2.7x | 2.6x | 3.2x |
| P / S | 9.0x | 10.1x | 8.7x | 9.4x | 10.7x | 8.3x | 8.7x | 6.0x | 5.2x | 6.7x |
| EV / EBITDA | 60.4x | 60.3x | - | - | 63.0x | - | - | 36.0x | 31.8x | 48.2x |
| Growth | ||||||||||
| Revenue growth (YoY) | 4.9% | 20.2% | 21.7% | 11.1% | 1.8% | -3.2% | -4.0% | -6.3% | -5.7% | 3.8% |
| Revenue CAGR (3y) | 3.8% | 4.7% | 3.6% | 3.4% | 0.9% | 2.5% | 5.3% | 5.7% | 8.8% | 4.6% |
| Revenue CAGR (5y) | 6.3% | 7.6% | 8.7% | 4.1% | 2.7% | 0.5% | 1.2% | 0.0% | - | - |
| Gross profit growth (YoY) | 11.2% | 23.3% | 26.1% | 13.5% | 4.9% | 1.1% | 1.4% | 2.9% | 0.5% | 7.2% |
| Operating income growth (YoY) | 20.7% | 20.3% | -3.8% | -6.7% | 0.3% | 1.4% | 5.9% | 22.0% | 0.4% | 9.0% |
| Net income growth (YoY) | 24.9% | 12.9% | -13.6% | -13.1% | 6.1% | 8.5% | 7.2% | 34.3% | -0.7% | 10.5% |
| EPS growth (YoY) | 8.8% | 19.0% | -13.8% | - | - | - | - | - | - | - |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | 1.3% | - | - | -35.4% | - | - | 4.2% | - | - |
| FCF CAGR (5y) | - | 0.4% | - | - | -0.8% | - | - | 8.3% | - | - |
| Book value growth (YoY) | 12.7% | 13.4% | 14.5% | 17.2% | 19.3% | 18.0% | 10.4% | 8.4% | 5.4% | -7.4% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2025-08-31.
Business segments
$4.38B totalAcuity Brands Lighting$3.61B · 82.5%
Acuity Intelligent Spaces$764.30M · 17.5%
Geographic
$4.35B totalDomestic Country$3.76B · 86.4%
Non Us$588.90M · 13.6%
Peer comparison
Same SIC group: Electric Lighting & Wiring Equipment
Comparing ACUITY INC. (DE) against the 5 most active filers in the same SIC group.
Dividends
$0.74/share trailing 12 months · +15.6% YoY
| Ex-date | Per share |
|---|---|
| Apr 17, 2026 | $0.2000 |
| Feb 2, 2026 | $0.2000 |
| Oct 17, 2025 | $0.1700 |
| Jul 18, 2025 | $0.1700 |
| Apr 17, 2025 | $0.1700 |
| Feb 3, 2025 | $0.1700 |
| Oct 18, 2024 | $0.1500 |
| Jul 18, 2024 | $0.1500 |
| Apr 16, 2024 | $0.1500 |
| Feb 2, 2024 | $0.1500 |
| Oct 17, 2023 | $0.1300 |
| Jul 17, 2023 | $0.1300 |
| Apr 14, 2023 | $0.1300 |
| Feb 3, 2023 | $0.1300 |
| Oct 14, 2022 | $0.1300 |
| Jul 14, 2022 | $0.1300 |
| Apr 14, 2022 | $0.1300 |
| Jan 19, 2022 | $0.1300 |
| Oct 14, 2021 | $0.1300 |
| Jul 15, 2021 | $0.1300 |
| Apr 15, 2021 | $0.1300 |
| Jan 19, 2021 | $0.1300 |
| Oct 16, 2020 | $0.1300 |
| Jul 16, 2020 | $0.1300 |