Business Description

Acuity Inc. (formerly Acuity Brands) is an industrial technology company that designs and manufactures lighting fixtures, lighting controls, and intelligent building management solutions. Headquartered in Atlanta, Georgia, the company serves commercial, industrial, institutional, and infrastructure markets primarily in North America. Acuity is recognized as the largest lighting manufacturer in North America and has increasingly integrated digital controls, sensors, and software into its product offerings.

Financial Statements

In thousands, USD
FY 2025FY 2024FY 2023FY 2022
Total Revenues4,345,6003,841,0003,952,2004,006,100
Cost of Sales2,267,1002,059,3002,239,0002,333,400
Gross Profit2,078,5001,781,7001,713,2001,672,700
Selling, General & Administrative Expenses1,484,9001,228,4001,212,9001,163,000
Other Operating Expenses29,70026,900
Operating Profit563,900553,300473,400509,700
Total Non-Operating Income(63,700)(4,700)(26,700)(15,800)
Income Before Provision for Income Taxes500,200548,600446,700493,900
Provision for Income Taxes103,600126,000100,700109,900
Consolidated Net Income396,600422,600346,000384,000
Net Income Attributable to Common Shareholders396,600422,600346,000384,000
Basic EPS12.8513.6810.8811.23
Diluted EPS12.5313.4410.7611.08
Basic Weighted Average Shares Outstanding30,85930,88531,80634,182
Diluted Weighted Average Shares Outstanding31,64131,44532,16434,645
Shares Outstanding30,70030,80031,10032,500
FY 2025FY 2024FY 2023FY 2022
Cash and Cash Equivalents422,500845,800397,900223,200
Total Cash and Cash Equivalents422,500845,800397,900223,200
Accounts Receivable593,900563,000555,300665,900
Total Trade Receivables593,900563,000555,300665,900
Inventories526,700387,600368,500485,700
Other Current Assets108,40075,10073,50091,200
Total Current Assets1,651,5001,871,5001,395,2001,466,000
Net Property, Plant & Equipment440,600369,500381,700351,400
Net Intangible Assets1,099,000440,500481,200529,200
Goodwill1,495,5001,098,7001,097,9001,084,300
Other Long-Term Assets68,60034,40052,50049,300
Total Assets4,755,2003,814,6003,408,5003,480,200
Accounts Payable454,500352,300285,700397,800
Accrued Expenses110,000110,100103,30088,000
Short-Term Debt18,000
Current Portion of Leases23,30019,20019,70015,700
Other Current Liabilities258,000206,300186,700214,100
Total Current Liabilities845,800687,900595,400733,600
Long-Term Debt896,800496,200495,600495,000
Leases84,30058,10075,50067,400
Other Long-Term Liabilities203,400193,600226,600272,400
Total Long-Term Liabilities1,184,500747,900797,700834,800
Total Liabilities2,030,3001,435,8001,393,1001,568,400
Preferred Stock500
Common Stock500500500500
Treasury Stock(2,649,600)(2,532,500)(2,444,700)(2,175,400)
Additional Paid-in Capital1,164,7001,115,9001,066,8001,036,300
Accumulated Other Comprehensive Income(76,500)(114,900)(112,600)(125,800)
Retained Earnings4,285,8003,909,8003,505,4003,176,200
Total Common Shareholders' Equity2,724,9002,378,8002,015,4001,911,800
Total Shareholders' Equity2,724,9002,378,8002,015,4001,911,800
Total Liabilities and Shareholders' Equity4,755,2003,814,6003,408,5003,480,200
FY 2025FY 2024FY 2023FY 2022
Net Income396,600422,600346,000384,000
Depreciation & Amortization133,10091,10093,20094,800
Share-Based Compensation Expense45,10046,60042,00037,400
Other Adjustments2,600(30,600)(27,000)0
Changes in Trade Receivables26,300(8,700)114,600(99,700)
Changes in Inventories(34,200)(16,300)115,200(83,300)
Changes in Accounts Payable64,40066,200(110,500)2,600
Changes in Other Operating Activities(32,500)48,3004,600(19,500)
Cash from Operating Activities601,400619,200578,100316,300
Capital Expenditure(68,400)(64,000)(66,700)(56,500)
Proceeds from Sale of Property, Plant & Equipment8,900
Payments for Business Acquisitions(1,189,400)(35,500)(12,900)
Other Investing Activities(22,900)(1,100)11,500(1,700)
Cash from Investing Activities(1,280,700)(65,100)(90,700)(62,200)
Issuance of Short-Term Debt(18,000)18,000
Net Issuance / (Repayments) of Short-Term Debt(18,000)18,000
Issuance of Long-Term Debt600,000
Repayments of Long-Term Debt(200,000)
Net Issuance / (Repayments) of Long-Term Debt400,000
Issuance of Common Shares28,40013,5002,70012,500
Repurchases of Common Shares(143,100)(99,800)(280,800)(523,400)
Net Issuance / (Repurchases) of Common Shares(114,700)(86,300)(278,100)(510,900)
Common Share Dividends Paid(20,600)(18,200)(16,800)(18,100)
Other Financing Activities(9,300)(1,400)
Cash from Financing Activities255,400(104,500)(312,900)(512,400)
Effect of Exchange Rate Changes on Cash and Cash Equivalents600(1,700)200(9,800)
Increase / (Decrease) in Cash, Cash Equivalents and Restricted Cash(423,300)447,900174,700(268,100)

Key Metrics & Ratios

MetricValue
Market Cap$10.02B
P/E26.06x
P/S2.31x
EV/EBITDA15.21x
Return on Equity15.5%
Return on Invested Capital15.4%
Current Ratio1.95x
Dividend Yield0.2%
Free Cash Flow Margin12.3%

Margins

Gross margin
47.8%
Operating margin
13.0%
Net margin
9.1%

Quarterly Trend

QuarterRevenueYoY growthOperating marginOperating income
Q3 2026 $1.20B +1.6% 16.1% $193M
Q2 2026 $1.06B +4.9% 12.6% $133M
Q1 2026 $1.14B +20.2% 14.0% $160M
Q4 2025 $1.21B +17.1% 14.9% $181M
Q3 2025 $1.18B 11.9% $140M
Q2 2025 $1.01B 11.0% $110M
Q1 2025 $952M 14.0% $133M
Q4 2024 $1.03B 15.2% $157M

More on Acuity Inc.

Figures compiled from public company filings.

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