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AYIAcuity Brands, Inc.
$367.62$11.0B
Overview & Verdict
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HomeStocksAYIFinancials

Acuity Brands, Inc. (AYI) Financials

25Y historyFree accessUpdated daily

Operating margins scaled to 16.1% in 2026Q3, reflecting significant efficiency gains compared to the 11.0% margin recorded in 2025Q2.

AYI Income Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMAug'25Aug'24Aug'23Aug'22Aug'21Aug'20Aug'19Aug'18Aug'17Aug'16Aug'15Aug'14Aug'13Aug'12Aug'11Aug'10Aug'09Aug'08Aug'07Aug'06Aug'05Aug'04Aug'03Aug'02Aug'01
Sales/Revenue4.61B4.35B3.84B3.95B4.01B3.46B3.33B3.67B3.68B3.51B3.29B2.71B2.39B2.09B1.93B1.8B1.63B1.66B2.03B1.96B1.84B2.17B2.1B2.05B1.97B1.98B
Revenue Growth %10.5%13.14%-2.81%-1.35%15.75%4.05%-9.43%-0.2%4.99%6.5%21.6%13.09%14.57%8.04%7.69%10.38%-1.84%-18.22%3.15%6.72%-15.27%3.26%2.68%3.88%-0.5%-
Cost of Goods Sold2.33B2.27B2.06B2.24B2.33B1.99B1.92B2.19B2.19B2.02B1.86B1.56B1.41B1.25B1.15B1.07B965.4M1.02B1.21B1.22B1.19B1.32B1.25B1.24B1.17B1.14B
COGS % of Revenue-52.17%53.61%56.65%58.25%57.38%57.84%59.71%59.64%57.74%56.36%57.68%59.09%59.91%59.25%59.35%59.34%61.68%59.75%62.12%64.54%60.95%59.57%60.31%59.27%57.57%
Gross Profit2.27B2.08B1.78B1.71B1.67B1.48B1.4B1.48B1.49B1.48B1.44B1.15B979.2M837.6M788M730M661.5M635.1M815.79M744.32M652.84M848.54M850.79M813.41M803.51M841.35M
Gross Margin %49.31%47.83%46.39%43.35%41.75%42.62%42.16%40.29%40.36%42.26%43.64%42.32%40.91%40.09%40.75%40.65%40.66%38.32%40.25%37.88%35.46%39.05%40.43%39.69%40.73%42.43%
Gross Profit Growth %-16.66%4%2.42%13.4%5.18%-5.22%-0.38%0.29%3.13%25.37%16.99%16.91%6.29%7.95%10.36%4.16%-22.15%9.6%14.01%-23.06%-0.26%4.6%1.23%-4.5%-
Operating Expenses1.6B1.48B1.23B1.24B1.16B1.05B1.05B1.02B1.02B953.6M961M769.3M680.1M616.1M580M541.3M503.8M481.3M554.74M521.89M500.72M741.8M712.86M703.13M683.39M701.76M
OpEx % of Revenue-34.17%31.98%31.37%29.03%30.26%31.52%27.69%27.84%27.21%29.2%28.42%28.41%29.49%29.99%30.14%30.97%29.04%27.37%26.56%27.2%34.14%33.88%34.31%34.64%35.39%
Selling, General & Admin1.6B1.48B1.13B1.12B1.07B1.04B1.03B1.01B1.02B942.3M946M756.9M680.3M607.6M566.7M541.3M495.4M454.6M540.1M521.89M500.43M718.13M710.93M703.13M679.07M683.79M
SG&A % of Revenue-34.17%29.32%28.23%26.66%30.17%30.92%27.64%27.69%26.88%28.74%27.96%28.42%29.08%29.31%30.14%30.45%27.43%26.65%26.56%27.18%33.05%33.79%34.31%34.42%34.49%
Research & Development00102.3M97.1M95.1M88.3M00000000000000000000
R&D % of Revenue--2.66%2.46%2.37%2.55%--------------------
Other Operating Expenses1000K0026.9M0-85M20M1.8M5.6M11.3M15M12.4M-200K8.5M13.3M08.4M26.7M14.64M0292K23.66M1.93M04.32M17.96M
Operating Income667.3M593.6M553.3M473.4M509.7M427.6M353.9M462.9M460.8M527.5M475.2M376.3M299.1M221.5M208M188.7M157.7M153.75M261.06M222.42M152.12M106.75M137.93M110.28M120.13M139.59M
Operating Margin %14.49%13.66%14.41%11.98%12.72%12.35%10.64%12.6%12.52%15.05%14.44%13.9%12.5%10.6%10.76%10.51%9.69%9.28%12.88%11.32%8.26%4.91%6.55%5.38%6.09%7.04%
Operating Income Growth %-7.28%16.88%-7.12%19.2%20.83%-23.55%0.46%-12.64%11.01%26.28%25.81%35.03%6.49%10.23%19.66%2.57%-41.1%17.37%46.22%42.51%-22.61%25.07%-8.2%-13.94%-
EBITDA790.8M726.7M644.4M566.6M604.5M527.7M455M551.2M541.1M602.1M537.8M422.1M342.5M262.3M247.8M228.8M194.2M189.49M294.9M253.77M182.81M147.82M180.89M156.31M169.62M202.5M
EBITDA Margin %17.17%16.72%16.78%14.34%15.09%15.25%13.68%15.01%14.7%17.18%16.34%15.59%14.31%12.56%12.81%12.74%11.94%11.43%14.55%12.92%9.93%6.8%8.6%7.63%8.6%10.21%
EBITDA Growth %27.53%12.77%13.73%-6.27%14.55%15.98%-17.45%1.87%-10.13%11.96%27.41%23.24%30.58%5.85%8.3%17.82%2.49%-35.74%16.21%38.82%23.67%-18.28%15.72%-7.84%-16.24%-
D&A (Non-Cash Add-back)123.5M133.1M91.1M93.2M94.8M100.1M101.1M88.3M80.3M74.6M62.6M45.8M43.4M40.8M39.8M40.1M36.5M35.74M33.84M31.35M30.69M41.08M42.96M46.04M49.49M62.91M
EBIT437.7M522.2M573.9M495.3M508.4M420.4M378.2M460.1M461.4M526.7M506.1M376.2M298.3M225M210.3M188M148.6M156.88M265.3M228.49M153.07M106.75M137.93M110.28M120.13M143.67M
Net Interest Income-22.4M-22M4.5M-18.9M-24.9M-23.2M-23.3M-33.3M-33.5M-32.5M-32.2M-31.5M-32.1M-31.2M-30.7M-29.9M-29.4M-28.5M-28.41M-29.85M-33.02M00000
Interest Income5.2M20.5M29.8M9M2.1M1M3.1M3.1M2M1.6M1.1M1.1M500K700K0500K400K1.01M6.33M4.45M1.23M00000
Interest Expense33.7M42.5M25.3M27.9M27M24.2M26.4M36.4M35.5M34.1M33.3M32.6M32.6M31.9M30.7M30.4M29.8M29.56M34.75M30.14M33.23M35.73M34.88M37.38M40.69M0
Other Income/Expense-68.9M-93.4M-4.7M-26.7M-15.8M-31.4M-29.2M-38M-34.9M-34.9M-30.6M-32.7M-33.4M-28.4M-29M-31.1M-38.9M-26.43M-30.51M-28.24M-33.3M-31.91M-35.31M-35.7M-37.29M-70.44M
Pretax Income598.4M500.2M548.6M446.7M493.9M396.2M324.7M424.9M425.9M492.6M444.6M343.6M265.7M193.1M179M157.6M118.8M127.32M230.55M194.19M118.82M74.83M102.62M74.58M82.84M69.15M
Pretax Margin %12.99%11.51%14.28%11.3%12.33%11.45%9.76%11.57%11.57%14.05%13.51%12.69%11.1%9.24%9.26%8.78%7.3%7.68%11.38%9.88%6.45%3.44%4.88%3.64%4.2%3.49%
Income Tax126.1M103.6M126M100.7M109.9M89.9M76.4M94.5M76.3M170.9M153.8M121.5M89.9M65.7M62.7M52.1M39.8M42.13M81.92M65.5M39.15M22.6M35.4M26.8M30.81M28.65M
Effective Tax Rate %21.07%20.71%22.97%22.54%22.25%22.69%23.53%22.24%17.92%34.69%34.59%35.36%33.84%34.02%35.03%33.06%33.5%33.09%35.53%33.73%32.95%30.2%34.5%35.93%37.2%41.43%
Net Income472.3M396.6M422.6M346M384M306.3M248.3M330.4M349.6M321.7M290.8M222.1M175.8M127.4M116.3M105.5M79.6M84.91M148.25M148.05M106.56M52.23M67.21M47.78M52.02M40.5M
Net Margin %10.25%9.13%11%8.75%9.59%8.85%7.46%9%9.5%9.18%8.84%8.21%7.34%6.1%6.01%5.88%4.89%5.12%7.32%7.54%5.79%2.4%3.19%2.33%2.64%2.04%
Net Income Growth %17.63%-6.15%22.14%-9.9%25.37%23.36%-24.85%-5.49%8.67%10.63%30.93%26.34%37.99%9.54%10.24%32.54%-6.25%-42.73%0.14%38.94%104.03%-22.29%40.67%-8.15%28.44%-
Net Income (Continuing)472.3M396.6M422.6M346M384M306.3M248.3M330.4M349.6M321.7M290.8M222.1M175.8M127.4M116.3M105.5M79M85.2M148.63M148.05M106.56M52.23M67.21M47.78M52.02M40.5M
Discontinued Operations0000000000000000600K000000000
Minority Interest00000000000000000000000000
EPS (Diluted)15.2612.5313.4410.7611.088.376.278.308.537.436.635.094.052.952.722.421.802.043.563.372.341.171.561.151.260.99
EPS Growth %18.83%-6.77%24.91%-2.89%32.38%33.49%-24.46%-2.7%14.8%12.07%30.26%25.68%37.29%8.46%12.4%34.44%-11.76%-42.7%5.64%44.02%100%-25%35.65%-8.73%27.27%-
EPS (Basic)-12.8513.6810.8811.238.446.298.328.557.466.675.134.072.972.752.461.842.083.653.482.431.211.601.151.260.99
Diluted Shares Outstanding30.95M31.64M31.45M32.16M34.65M36.6M39.6M39.8M41M43.3M43.8M43.4M43M42.5M41.9M42.8M43.3M41.56M41.61M43.9M45.58M44.64M43.09M41.72M41.29M41.07M
Basic Shares Outstanding30.27M30.86M30.89M31.81M34.18M36.3M39.5M39.7M40.9M43.1M43.5M43.1M42.8M42.2M41.4M42.2M42.5M40.78M40.66M42.59M43.88M43.16M42.01M41.46M41.29M41.07M
Dividend Payout Ratio-5.19%4.31%4.86%4.71%6.24%8.38%6.3%6.12%7.06%7.87%10.22%12.8%17.58%18.92%21.42%28.39%25.48%15.15%17.8%25.2%50.44%37.8%52.13%35.76%-

Key Metrics

Growth RegimeMixed
ProfitabilityStrong
Balance SheetFortress
Cash FlowRobust
Top Statement Risk

Cyclical non-residential construction exposure

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q3)

Revenue Growth Shows Cyclical Volatility

According to recent financial disclosures, Acuity Brands experienced a revenue growth rate of 1.6% in 2026Q3, reflecting a deceleration from the 21.7% peak observed in 2025Q3, which suggests that the company's top-line performance remains highly sensitive to the broader non-residential construction cycle and project-based demand fluctuations.

The inconsistent revenue trajectory appears to mirror the underlying Architecture Billings Index, indicating that the company struggles to maintain momentum when new construction starts soften. Investors should monitor whether the shift toward Intelligent Spaces Group can eventually decouple the firm from these traditional cyclical headwinds.

Structural Margin Expansion Remains Resilient

As reported in quarterly filings, the company achieved a gross margin of 50.6% in 2026Q3, representing a notable improvement from the 45.5% level seen in 2024Q2, which indicates that management's focus on high-value integrated systems is successfully offsetting the inherent volatility of raw material input costs.

This margin expansion suggests that the company possesses significant pricing power within its core distribution channel, likely bolstered by the technical interoperability of its lighting and control ecosystems. Sustaining these levels will likely depend on the company's ability to continue migrating its product mix toward higher-margin software-enabled solutions.

Operating Leverage Scaling Through Efficiency

Based on the provided income statement data, operating income reached $193.3 million in 2026Q3, demonstrating a clear scaling effect as operating margins expanded to 16.1% compared to 11.0% in 2025Q2, suggesting that the Acuity Business Process is effectively driving overhead efficiency despite fluctuating top-line revenue growth.

The ability to expand operating margins while revenue growth remains modest implies a disciplined approach to managing SG&A expenses. This operational leverage is a critical component of the company's earnings profile, as it allows for bottom-line growth even when the broader construction market faces periods of stagnation.

Sustainability of Current Margin Profile

While current profitability appears robust, the company's reliance on project-based revenue and the potential for distributor destocking, as hinted at by historical inventory-to-sales relationships, warrants caution regarding whether the 50.6% gross margin can be maintained if volume deleveraging occurs during a sustained downturn in non-residential construction.

Short-term margin gains may be masking underlying volume pressures that could surface if the current construction cycle turns negative. Investors should remain skeptical of whether the current profitability levels are purely structural or if they are temporarily inflated by favorable pricing environments that may not persist.

AYI — Frequently Asked Questions

Quick answers to the most common questions about buying AYI stock.

What was Acuity Brands, Inc.'s (AYI) revenue in 2025?

For fiscal year 2025, Acuity Brands, Inc. (AYI) reported total revenue of $4.35B. This represents a 119.2% increase compared to $1.98B in 2001.

Is Acuity Brands, Inc. (AYI) profitable?

Acuity Brands, Inc. (AYI) is profitable, generating $396.6M in net income for the fiscal year ending 2025 with a net profit margin of 9.1%.

What is Acuity Brands, Inc.'s operating profit margin?

Acuity Brands, Inc. (AYI) reported an operating income of $593.6M, resulting in an operating profit margin of 13.7%. This margin reflects the operational efficiency of the business before interest and taxes.

What is Acuity Brands, Inc.'s gross profit and gross margin?

Acuity Brands, Inc. (AYI) generated $2.08B in gross profit for the year, representing a gross profit margin of 47.8%. This demonstrates the company's core pricing power and production efficiency.