Acuity Brands (AYI) Financials

$259.26 -2.48 (-0.95%)

Closing price 05/30/2025 03:59 PM Eastern

Extended Trading

$260.29 +1.03 (+0.40%)

As of 05/30/2025 04:26 PM Eastern

Annual Income Statements for Acuity Brands

This table shows Acuity Brands' income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Period end date	8/31/2024	8/31/2023	8/31/2022	8/31/2021	8/31/2020	8/31/2019	8/31/2018	8/31/2017	8/31/2016	8/31/2015
Net Income / (Loss) Attributable to Common Shareholders	420	346	384	306	248	330	350	322	291	222
Consolidated Net Income / (Loss)	423	346	384	306	248	330	350	322	291	222
Net Income / (Loss) Continuing Operations	423	346	384	306	248	330	350	322	291	222
Total Pre-Tax Income	549	447	494	396	325	425	426	493	445	344
Total Operating Income	553	473	510	428	354	463	461	528	475	376
Total Gross Profit	1,782	1,713	1,673	1,475	1,402	1,480	1,485	1,481	1,436	1,146
Total Revenue	3,841	3,952	4,006	3,461	3,326	3,673	3,680	3,505	3,291	2,707
Operating Revenue	3,841	3,952	4,006	3,461	3,326	3,673	3,680	3,505	3,291	2,707
Total Cost of Revenue	2,059	2,239	2,333	1,986	1,924	2,193	2,195	2,024	1,855	1,561
Operating Cost of Revenue	2,059	2,239	2,333	1,986	1,924	2,193	2,195	2,024	1,855	1,561
Total Operating Expenses	1,228	1,240	1,163	1,047	1,049	1,017	1,025	954	961	769
Selling, General & Admin Expense	1,228	1,213	1,163	1,044	1,029	1,015	1,019	942	946	757
Restructuring Charge	0.00	27	0.00	3.30	20	1.80	5.60	11	15	12
Total Other Income / (Expense), net	-9.40	-27	-16	-31	-29	-38	-35	-35	-31	-33
Interest & Investment Income	4.50	-19	-25	-	-	-	-	-	-	-
Other Income / (Expense), net	-14	-7.80	9.10	-8.20	-5.90	-4.70	-1.40	-2.40	1.60	-1.20
Income Tax Expense	126	101	110	90	76	95	76	171	154	122
Other Adjustments to Net Income / (Loss) Attributable to Common Shareholders)	4.60	-	-	-	-	-	-	-	-	-
Basic Earnings per Share	$13.68	$10.88	$11.23	$8.44	$6.29	$8.32	$8.54	$7.46	$6.67	$5.13
Weighted Average Basic Shares Outstanding	30.89M	31.81M	34.18M	36.28M	39.45M	39.70M	40.90M	43.10M	43.50M	43.10M
Diluted Earnings per Share	$13.44	$10.76	$11.08	$8.38	$6.27	$8.29	$8.52	$7.43	$6.63	$5.09
Weighted Average Diluted Shares Outstanding	31.45M	32.16M	34.65M	36.55M	39.60M	39.80M	41M	43.30M	43.80M	43.40M
Weighted Average Basic & Diluted Shares Outstanding	30.86M	30.95M	32.16M	34.92M	37.42M	39.70M	40.90M	43.10M	43.60M	43.30M
Cash Dividends to Common per Share	$0.58	$0.52	$0.52	$0.52	$0.52	$0.52	$0.52	$0.52	$0.52	$0.52

This table shows Acuity Brands' income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022
Period end date	2/28/2025	11/30/2024	8/31/2024	5/31/2024	2/29/2024	11/30/2023	8/31/2023	5/31/2023	2/28/2023	11/30/2022	8/31/2022
Net Income / (Loss) Attributable to Common Shareholders	78	107	116	114	91	101	86	105	82	73	115
Consolidated Net Income / (Loss)	78	107	119	114	89	101	83	105	83	75	115
Net Income / (Loss) Continuing Operations	78	107	119	114	89	101	83	105	83	75	115
Total Pre-Tax Income	102	135	153	148	118	131	105	139	110	93	149
Total Operating Income	110	133	157	145	118	133	110	143	112	109	150
Total Gross Profit	468	449	489	452	412	428	443	447	407	417	463
Total Revenue	1,006	952	1,032	968	906	935	1,010	1,000	944	998	1,110
Operating Revenue	1,006	952	1,032	968	906	935	1,010	1,000	944	998	1,110
Total Cost of Revenue	538	502	544	516	494	506	568	553	537	581	648
Operating Cost of Revenue	538	502	544	516	494	506	568	553	537	581	648
Total Operating Expenses	358	316	332	307	294	296	333	304	295	308	313
Selling, General & Admin Expense	358	316	332	307	294	296	313	304	295	301	313
Total Other Income / (Expense), net	-7.90	1.50	-9.20	2.30	-1.00	-2.00	-4.40	-4.60	-2.00	-16	-0.80
Interest & Investment Income	-6.90	4.00	-	1.80	0.10	-0.90	-	-3.90	-	-	-
Other Income / (Expense), net	-1.00	-2.50	-13	0.50	-1.10	-1.10	-1.70	-0.70	3.70	-9.10	6.00
Income Tax Expense	25	28	34	34	28	30	22	34	26	18	33
Basic Earnings per Share	$2.50	$3.45	-	$3.70	$2.89	$3.25	-	$3.31	-	-	$3.47
Weighted Average Basic Shares Outstanding	31.00M	30.93M	30.89M	30.83M	30.86M	31.01M	31.81M	31.68M	32.05M	32.31M	34.18M
Diluted Earnings per Share	$2.45	$3.35	-	$3.62	$2.84	$3.21	-	$3.28	-	-	$3.42
Weighted Average Diluted Shares Outstanding	31.70M	31.80M	31.45M	31.48M	31.40M	31.37M	32.16M	32.01M	32.39M	32.70M	34.65M
Weighted Average Basic & Diluted Shares Outstanding	30.90M	30.96M	30.86M	30.77M	30.80M	30.82M	30.95M	31.19M	31.80M	32.05M	32.16M
Cash Dividends to Common per Share	$0.17	$0.15	$0.15	$0.15	$0.15	$0.13	$0.13	$0.13	$0.13	$0.13	$0.13

This table details how cash moves in and out of Acuity Brands' business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Period end date	8/31/2024	8/31/2023	8/31/2022	8/31/2021	8/31/2020	8/31/2019	8/31/2018	8/31/2017	8/31/2016	8/31/2015
Net Change in Cash & Equivalents	448	175	-268	-69	100	332	-179	-104	-344	204
Net Cash From Operating Activities	619	578	316	409	505	495	352	337	388	289
Net Cash From Continuing Operating Activities	619	578	316	409	505	495	352	337	388	289
Net Income / (Loss) Continuing Operations	423	346	384	306	248	330	350	322	291	222
Consolidated Net Income / (Loss)	423	346	384	306	248	330	350	322	291	222
Depreciation Expense	91	93	95	100	101	88	80	75	63	46
Non-Cash Adjustments To Reconcile Net Income	50	74	37	38	47	30	28	25	32	3.90
Changes in Operating Assets and Liabilities, net	56	65	-200	-36	108	46	-106	-85	2.60	17
Net Cash From Investing Activities	-65	-91	-62	-118	-360	-53	-204	-49	-705	-72
Net Cash From Continuing Investing Activities	-65	-91	-62	-118	-360	-53	-204	-49	-705	-72
Purchase of Property, Plant & Equipment	-64	-67	-57	-44	-55	-53	-44	-67	-84	-57
Acquisitions	0.00	-36	-13	-75	-303	-2.90	-163	0.00	-623	-15
Sale of Property, Plant & Equipment	0.00	0.00	8.90	4.70	0.20	0.00	0.00	5.50	2.20	1.30
Other Investing Activities, net	-1.10	12	-1.70	-3.50	-2.10	2.90	1.70	-0.20	0.00	-2.60
Net Cash From Financing Activities	-105	-313	-512	-363	-50	-108	-327	-392	-23	-3.90
Net Cash From Continuing Financing Activities	-105	-313	-512	-363	-50	-108	-327	-392	-23	-3.90
Repayment of Debt	0.00	0.00	-1.40	-401	-356	-87	-396	0.00	0.00	-10
Repurchase of Common Equity	-89	-267	-515	-435	-69	-82	-298	-358	0.00	0.00
Payment of Dividends	-18	-17	-18	-19	-21	-21	-21	-23	-23	-23
Issuance of Debt	0.00	-18	18	494	400	87	395	1.00	2.50	0.00
Issuance of Common Equity	14	2.70	13	3.20	0.90	0.60	1.70	3.00	14	12
Other Financing Activities, net	-11	-14	-8.60	-4.50	-5.40	-6.00	-8.20	-15	-17	18
Other Net Changes in Cash	-1.70	0.20	-	-	-	-	-	-	-	-
Cash Interest Paid	24	28	26	22	30	36	37	34	33	32
Cash Income Taxes Paid	156	147	109	86	65	93	127	174	121	106

This table details how cash moves in and out of Acuity Brands' business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022
Period end date	2/28/2025	11/30/2024	8/31/2024	5/31/2024	2/29/2024	11/30/2023	8/31/2023	5/31/2023	2/28/2023	11/30/2022	8/31/2022
Net Change in Cash & Equivalents	-538	90	147	120	66	115	39	20	55	61	-95
Net Cash From Operating Activities	59	132	174	153	103	190	107	165	120	187	151
Net Cash From Continuing Operating Activities	59	132	174	153	103	190	107	165	120	187	150
Net Income / (Loss) Continuing Operations	78	107	119	114	89	101	83	105	83	75	115
Consolidated Net Income / (Loss)	78	107	119	114	89	101	83	105	83	75	115
Depreciation Expense	31	22	23	23	23	23	23	22	22	27	23
Non-Cash Adjustments To Reconcile Net Income	11	12	14	12	12	11	26	10	11	26	9.90
Changes in Operating Assets and Liabilities, net	-60	-8.20	18	3.90	-22	56	-25	28	3.30	59	1.30
Net Cash From Investing Activities	-1,172	-18	-21	-12	-18	-15	-14	-47	-15	-14	-19
Net Cash From Continuing Investing Activities	-1,172	-18	-21	-12	-18	-15	-14	-47	-15	-14	-19
Purchase of Property, Plant & Equipment	-9.70	-19	-23	-12	-14	-15	-19	-12	-17	-18	-19
Other Investing Activities, net	2.70	0.50	2.50	0.10	-3.80	0.10	4.50	0.60	2.50	3.90	0.20
Net Cash From Financing Activities	578	-19	-4.00	-22	-19	-60	-54	-99	-49	-110	-220
Net Cash From Continuing Financing Activities	578	-19	-4.00	-22	-19	-60	-54	-99	-49	-110	-220
Repurchase of Common Equity	-16	-6.70	-	-21	-20	-48	-50	-95	-45	-77	-111
Payment of Dividends	-5.50	-4.50	-4.80	-4.60	-4.70	-4.10	-4.10	-4.20	-4.20	-4.30	-4.40
Issuance of Common Equity	1.40	16	1.50	5.00	5.40	1.60	0.60	0.40	0.80	0.90	1.90
Other Financing Activities, net	-0.50	-23	-0.70	-1.00	-0.40	-9.00	-0.30	-1.00	-0.40	-13	-0.60
Effect of Exchange Rate Changes	-3.50	-5.30	-	1.00	0.50	-0.40	-	1.70	-1.00	-1.00	-6.80
Cash Interest Paid	8.80	12	5.70	0.30	5.60	13	5.60	0.40	6.60	15	6.90
Cash Income Taxes Paid	78	9.60	36	44	69	7.10	63	32	41	11	29

This table presents Acuity Brands' assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Period end date	8/31/2024	8/31/2023	8/31/2022	8/31/2021	8/31/2020	8/31/2019	8/31/2018	8/31/2017	8/31/2016	8/31/2015
Total Assets	3,815	3,409	3,480	3,575	3,492	3,172	2,989	2,900	2,948	2,407
Total Current Assets	1,872	1,395	1,466	1,544	1,440	1,442	1,211	1,246	1,323	1,413
Cash & Equivalents	846	398	223	491	561	461	129	311	413	757
Accounts Receivable	563	555	666	572	500	561	638	573	573	412
Inventories, net	388	369	486	399	320	341	412	329	295	225
Prepaid Expenses	75	74	91	83	59	79	32	33	42	20
Plant, Property, & Equipment, net	304	298	277	269	271	277	287	288	268	175
Total Noncurrent Assets	1,639	1,716	1,738	1,762	1,782	1,453	1,491	1,366	1,357	819
Goodwill	1,099	1,098	1,084	1,095	1,080	967	971	901	948	565
Intangible Assets	441	481	529	573	606	466	499	449	381	223
Noncurrent Deferred & Refundable Income Taxes	2.30	3.00	1.30	1.90	2.70	2.30	2.90	3.40	5.10	3.50
Other Noncurrent Operating Assets	98	134	123	92	93	18	19	13	23	27
Total Liabilities & Shareholders' Equity	3,815	3,409	3,480	3,575	3,492	3,172	2,989	2,900	2,948	2,407
Total Liabilities	1,436	1,393	1,568	1,531	1,364	1,254	1,272	1,234	1,288	1,047
Total Current Liabilities	688	595	734	692	618	596	683	601	673	521
Short-Term Debt	0.00	-	18	0.00	24	9.10	0.40	0.40	0.20	0.00
Accounts Payable	352	286	398	392	327	339	451	395	401	311
Accrued Expenses	206	-	214	190	161	175	164	164	176	130
Current Employee Benefit Liabilities	110	103	88	95	89	73	67	42	95	80
Other Current Liabilities	19	206	16	16	17	0.00	-	-	-	-
Total Noncurrent Liabilities	748	798	835	838	747	657	589	633	616	526
Long-Term Debt	496	496	495	494	377	348	356	357	355	352
Noncurrent Deferred & Payable Income Tax Liabilities	26	59	102	101	95	93	93	108	75	32
Noncurrent Employee Benefit Liabilities	38	38	41	60	92	100	65	97	120	84
Other Noncurrent Operating Liabilities	188	205	196	183	183	111	68	64	59	51
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	2,379	2,015	1,912	2,045	2,128	1,919	1,717	1,666	1,660	1,360
Total Preferred & Common Equity	2,379	2,015	1,912	2,045	2,128	1,919	1,717	1,666	1,660	1,360
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	2,379	2,015	1,912	2,045	2,128	1,919	1,717	1,666	1,660	1,360
Common Stock	1,116	1,067	1,037	996	964	931	907	882	857	798
Retained Earnings	3,910	3,505	3,176	2,810	2,523	2,296	1,999	1,660	1,361	1,093
Treasury Stock	-2,533	-2,445	-2,175	-1,664	-1,227	-1,156	-1,074	-776	-419	-420
Accumulated Other Comprehensive Income / (Loss)	-115	-113	-126	-98	-133	-151	-115	-100	-139	-110

This table presents Acuity Brands' assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q2 2025	Q1 2025	Q3 2024	Q2 2024	Q1 2024	Q3 2023	Q2 2023	Q1 2023	Q3 2022
Period end date	2/28/2025	11/30/2024	5/31/2024	2/29/2024	11/30/2023	5/31/2023	2/28/2023	11/30/2022	5/31/2022
Total Assets	4,582	3,864	3,643	3,526	3,464	3,439	3,384	3,437	3,616
Total Current Assets	1,559	1,937	1,674	1,547	1,474	1,408	1,394	1,456	1,609
Cash & Equivalents	398	936	699	579	513	359	339	284	318
Accounts Receivable	578	535	512	495	517	545	523	584	597
Inventories, net	472	391	372	376	365	401	436	487	581
Prepaid Expenses	111	76	90	97	78	104	95	101	113
Plant, Property, & Equipment, net	323	300	298	296	294	290	286	280	269
Total Noncurrent Assets	2,700	1,627	1,671	1,683	1,696	1,740	1,704	1,701	1,738
Goodwill	1,450	1,092	1,097	1,097	1,098	1,097	1,080	1,082	1,091
Intangible Assets	1,125	440	453	463	471	505	496	506	542
Noncurrent Deferred & Refundable Income Taxes	2.30	2.40	0.80	0.80	0.70	1.30	1.20	1.40	1.80
Other Noncurrent Operating Assets	123	93	121	122	127	137	127	112	103
Total Liabilities & Shareholders' Equity	4,582	3,864	3,643	3,526	3,464	3,439	3,384	3,437	3,616
Total Liabilities	2,061	1,401	1,388	1,376	1,400	1,469	1,436	1,533	1,697
Total Current Liabilities	801	651	605	598	601	624	596	698	867
Short-Term Debt	100	-	-	-	-	0.00	0.00	0.00	122
Accounts Payable	353	332	323	322	312	344	325	415	452
Accrued Expenses	234	228	175	172	198	178	176	198	196
Current Employee Benefit Liabilities	91	73	88	84	72	83	78	69	81
Other Current Liabilities	24	19	19	20	19	19	17	16	16
Total Noncurrent Liabilities	1,260	750	783	778	799	845	840	836	830
Long-Term Debt	997	496	496	496	496	495	495	495	495
Noncurrent Deferred & Payable Income Tax Liabilities	8.60	26	42	42	57	103	101	101	100
Noncurrent Employee Benefit Liabilities	38	38	39	39	38	42	42	42	51
Other Noncurrent Operating Liabilities	218	191	206	201	209	204	202	198	184
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	2,520	2,463	2,255	2,150	2,064	1,970	1,948	1,904	1,919
Total Preferred & Common Equity	2,520	2,463	2,255	2,150	2,064	1,970	1,948	1,904	1,919
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	2,520	2,463	2,255	2,150	2,064	1,970	1,948	1,904	1,919
Common Stock	1,133	1,121	1,104	1,088	1,071	1,057	1,048	1,036	1,026
Retained Earnings	4,084	4,012	3,796	3,686	3,602	3,427	3,326	3,247	3,065
Treasury Stock	-2,554	-2,538	-2,533	-2,512	-2,495	-2,394	-2,300	-2,253	-2,069
Accumulated Other Comprehensive Income / (Loss)	-143	-132	-112	-113	-114	-120	-126	-126	-104

This table displays calculated financial ratios and metrics derived from Acuity Brands' official financial filings.

Metric	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Period end date	8/31/2024	8/31/2023	8/31/2022	8/31/2021	8/31/2020	8/31/2019	8/31/2018	8/31/2017	8/31/2016	8/31/2015
Growth Metrics	-	-	-	-	-	-	-	-	-	-
Revenue Growth	-2.81%	-1.35%	15.75%	4.05%	-9.43%	-0.20%	4.99%	6.50%	21.60%	13.09%
EBITDA Growth	12.83%	-8.93%	18.11%	15.68%	-17.82%	1.26%	-10.01%	11.18%	28.15%	23.36%
EBIT Growth	15.85%	-10.25%	23.70%	20.52%	-24.05%	-0.26%	-12.51%	10.13%	27.11%	25.96%
NOPAT Growth	16.24%	-7.47%	19.88%	22.15%	-24.81%	-4.84%	9.80%	10.84%	27.78%	22.91%
Net Income Growth	22.14%	-9.90%	25.37%	23.36%	-24.85%	-5.49%	8.67%	10.63%	30.93%	26.34%
EPS Growth	24.91%	-2.89%	32.22%	33.65%	-24.37%	-2.70%	14.67%	12.07%	30.26%	25.68%
Operating Cash Flow Growth	7.11%	82.77%	-22.61%	-19.04%	2.04%	40.74%	4.43%	-13.23%	34.27%	23.94%
Free Cash Flow Firm Growth	12.07%	87.95%	-3.50%	114.09%	-76.07%	237.55%	-38.21%	170.04%	-233.87%	12.35%
Invested Capital Growth	-3.97%	-4.02%	7.53%	4.04%	8.45%	-6.69%	13.62%	6.84%	67.62%	-0.76%
Revenue Q/Q Growth	0.57%	-2.47%	3.02%	3.02%	-1.39%	-3.24%	2.90%	0.93%	5.31%	3.47%
EBITDA Q/Q Growth	6.07%	-7.94%	3.86%	5.89%	-4.97%	-3.03%	-0.13%	3.41%	7.39%	2.56%
EBIT Q/Q Growth	7.22%	-9.28%	4.96%	7.59%	-7.13%	-3.76%	-0.95%	3.00%	7.95%	2.77%
NOPAT Q/Q Growth	9.25%	-7.48%	3.20%	7.76%	-8.14%	-2.58%	2.68%	4.49%	5.17%	5.25%
Net Income Q/Q Growth	9.31%	-8.59%	4.72%	8.66%	-8.27%	-3.53%	5.33%	2.42%	8.51%	2.44%
EPS Q/Q Growth	0.00%	0.00%	6.95%	10.99%	-8.06%	-3.15%	6.90%	3.63%	8.33%	0.00%
Operating Cash Flow Q/Q Growth	12.23%	-7.07%	22.50%	-7.68%	-10.02%	35.98%	-19.80%	-1.58%	3.55%	10.06%
Free Cash Flow Firm Q/Q Growth	14.80%	-10.33%	118.98%	-26.55%	-47.60%	50.38%	-29.71%	0.90%	-13.90%	10.41%
Invested Capital Q/Q Growth	-1.10%	0.34%	-0.70%	5.33%	-0.55%	-4.89%	4.31%	0.54%	-0.22%	-5.88%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-
Gross Margin	46.39%	43.35%	41.75%	42.62%	42.16%	40.29%	40.36%	42.26%	43.64%	42.32%
EBITDA Margin	16.42%	14.14%	15.32%	15.01%	13.50%	14.88%	14.67%	17.11%	16.39%	15.55%
Operating Margin	14.41%	11.98%	12.72%	12.35%	10.64%	12.60%	12.52%	15.05%	14.44%	13.90%
EBIT Margin	14.04%	11.78%	12.95%	12.12%	10.46%	12.48%	12.48%	14.98%	14.49%	13.86%
Profit (Net Income) Margin	11.00%	8.75%	9.59%	8.85%	7.46%	9.00%	9.50%	9.18%	8.84%	8.21%
Tax Burden Percent	77.03%	77.46%	77.75%	77.31%	76.47%	77.76%	82.09%	65.31%	65.41%	64.64%
Interest Burden Percent	101.71%	95.94%	95.20%	94.47%	93.30%	92.73%	92.71%	93.81%	93.25%	91.60%
Effective Tax Rate	22.97%	22.54%	22.25%	22.69%	23.53%	22.24%	17.92%	34.69%	34.59%	35.36%
Return on Invested Capital (ROIC)	20.58%	17.00%	18.65%	16.47%	14.31%	19.15%	20.69%	20.80%	24.31%	25.36%
ROIC Less NNEP Spread (ROIC-NNEP)	23.45%	6.32%	10.26%	47.47%	31.23%	-28.78%	-0.26%	394.43%	32.96%	32.34%
Return on Net Nonoperating Assets (RNNOA)	-1.34%	0.62%	0.76%	-1.78%	-2.04%	-0.98%	-0.02%	-1.45%	-5.05%	-7.75%
Return on Equity (ROE)	19.23%	17.62%	19.41%	14.68%	12.27%	18.18%	20.67%	19.35%	19.26%	17.60%
Cash Return on Invested Capital (CROIC)	24.63%	21.10%	11.40%	12.50%	6.20%	26.07%	7.94%	14.18%	-26.23%	26.12%
Operating Return on Assets (OROA)	14.94%	13.52%	14.71%	11.87%	10.44%	14.87%	15.60%	17.96%	17.81%	16.40%
Return on Assets (ROA)	11.70%	10.05%	10.89%	8.67%	7.45%	10.73%	11.87%	11.00%	10.86%	9.71%
Return on Common Equity (ROCE)	19.23%	17.62%	19.41%	14.68%	12.27%	18.18%	20.67%	19.35%	19.26%	17.60%
Return on Equity Simple (ROE_SIMPLE)	17.77%	17.17%	20.09%	14.98%	11.67%	17.22%	20.36%	19.31%	17.52%	16.33%
Net Operating Profit after Tax (NOPAT)	426	367	396	331	271	360	378	344	311	243
NOPAT Margin	11.10%	9.28%	9.89%	9.55%	8.14%	9.80%	10.28%	9.83%	9.44%	8.99%
Net Nonoperating Expense Percent (NNEP)	-2.87%	10.67%	8.39%	-31.00%	-16.92%	47.93%	20.95%	-373.64%	-8.66%	-6.99%
Return On Investment Capital (ROIC_SIMPLE)	14.83%	14.60%	16.34%	13.02%	10.70%	15.82%	18.24%	17.03%	15.43%	14.20%
Cost of Revenue to Revenue	53.61%	56.65%	58.25%	57.38%	57.84%	59.71%	59.64%	57.74%	56.36%	57.68%
SG&A Expenses to Revenue	31.98%	30.69%	29.03%	30.17%	30.92%	27.64%	27.69%	26.88%	28.74%	27.96%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	31.98%	31.37%	29.03%	30.26%	31.52%	27.69%	27.84%	27.21%	29.20%	28.42%
Earnings before Interest and Taxes (EBIT)	539	466	519	419	348	458	459	525	477	375
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	631	559	614	520	449	547	540	600	539	421
Valuation Ratios	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	3.29	2.49	2.79	3.19	2.01	2.56	3.50	4.35	7.07	6.05
Price to Tangible Book Value (P/TBV)	9.32	11.49	17.86	17.33	9.68	10.12	24.26	22.95	35.50	14.39
Price to Revenue (P/Rev)	2.04	1.27	1.33	1.89	1.29	1.34	1.63	2.07	3.57	3.04
Price to Earnings (P/E)	18.63	14.49	13.87	21.31	17.21	14.87	17.18	22.54	40.35	37.04
Dividend Yield	0.23%	0.32%	0.32%	0.28%	0.48%	0.42%	0.35%	0.30%	0.19%	0.28%
Earnings Yield	5.37%	6.90%	7.21%	4.69%	5.81%	6.73%	5.82%	4.44%	2.48%	2.70%
Enterprise Value to Invested Capital (EV/IC)	3.69	2.42	2.55	3.19	2.09	2.65	3.21	4.26	7.29	8.19
Enterprise Value to Revenue (EV/Rev)	1.95	1.29	1.40	1.89	1.24	1.31	1.69	2.08	3.55	2.89
Enterprise Value to EBITDA (EV/EBITDA)	11.86	9.15	9.15	12.57	9.16	8.80	11.55	12.17	21.65	18.59
Enterprise Value to EBIT (EV/EBIT)	13.86	10.98	10.83	15.57	11.82	10.49	13.57	13.90	24.49	20.86
Enterprise Value to NOPAT (EV/NOPAT)	17.55	13.94	14.18	19.76	15.20	13.36	16.48	21.18	37.57	32.16
Enterprise Value to Operating Cash Flow (EV/OCF)	12.08	8.84	17.76	15.98	8.15	9.72	17.73	21.68	30.10	27.08
Enterprise Value to Free Cash Flow (EV/FCFF)	14.66	11.23	23.19	26.02	35.10	9.81	42.94	31.06	0.00	31.23
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.21	0.25	0.27	0.24	0.19	0.19	0.21	0.21	0.21	0.26
Long-Term Debt to Equity	0.21	0.25	0.26	0.24	0.18	0.18	0.21	0.21	0.21	0.26
Financial Leverage	-0.06	0.10	0.07	-0.04	-0.07	0.03	0.08	0.00	-0.15	-0.24
Leverage Ratio	1.64	1.75	1.78	1.69	1.65	1.69	1.74	1.76	1.77	1.81
Compound Leverage Factor	1.67	1.68	1.70	1.60	1.54	1.57	1.61	1.65	1.65	1.66
Debt to Total Capital	17.26%	19.74%	21.16%	19.47%	15.86%	15.67%	17.21%	17.65%	17.63%	20.58%
Short-Term Debt to Total Capital	0.00%	0.00%	0.74%	0.00%	0.96%	0.40%	0.02%	0.02%	0.01%	0.00%
Long-Term Debt to Total Capital	17.26%	19.74%	20.41%	19.47%	14.90%	15.27%	17.19%	17.63%	17.62%	20.58%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	82.74%	80.26%	78.84%	80.53%	84.14%	84.33%	82.79%	82.35%	82.37%	79.42%
Debt to EBITDA	0.79	0.89	0.84	0.95	0.89	0.65	0.66	0.60	0.66	0.84
Net Debt to EBITDA	-0.55	0.17	0.47	0.01	-0.36	-0.19	0.42	0.08	-0.11	-0.96
Long-Term Debt to EBITDA	0.79	0.89	0.81	0.95	0.84	0.64	0.66	0.59	0.66	0.84
Debt to NOPAT	1.16	1.35	1.29	1.50	1.48	0.99	0.94	1.04	1.14	1.45
Net Debt to NOPAT	-0.82	0.27	0.73	0.01	-0.59	-0.29	0.60	0.13	-0.19	-1.66
Long-Term Debt to NOPAT	1.16	1.35	1.25	1.50	1.39	0.97	0.94	1.03	1.14	1.45
Altman Z-Score	6.55	5.49	5.21	5.30	4.46	5.32	5.72	6.40	8.03	7.43
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-
Current Ratio	2.72	2.34	2.00	2.23	2.33	2.42	1.77	2.07	1.97	2.71
Quick Ratio	2.05	1.60	1.21	1.54	1.72	1.71	1.12	1.47	1.47	2.24
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	510	455	242	251	117	490	145	235	-335	251
Operating Cash Flow to CapEx	967.50%	866.72%	664.50%	1,045.27%	922.85%	933.40%	806.19%	544.66%	475.95%	523.37%
Free Cash Flow to Firm to Interest Expense	0.00	0.00	0.00	10.82	5.03	14.71	4.33	7.23	-10.42	7.95
Operating Cash Flow to Interest Expense	0.00	0.00	0.00	17.62	21.67	14.86	10.49	10.36	12.05	9.17
Operating Cash Flow Less CapEx to Interest Expense	0.00	0.00	0.00	15.93	19.32	13.26	9.19	8.46	9.52	7.42
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-
Asset Turnover	1.06	1.15	1.14	0.98	1.00	1.19	1.25	1.20	1.23	1.18
Accounts Receivable Turnover	6.87	6.47	6.47	6.46	6.27	6.13	6.08	6.12	6.69	6.90
Inventory Turnover	5.45	5.24	5.28	5.53	5.82	5.83	5.93	6.49	7.14	7.15
Fixed Asset Turnover	12.77	13.77	14.69	12.83	12.14	13.02	12.81	12.62	14.88	16.55
Accounts Payable Turnover	6.46	6.55	5.91	5.53	5.78	5.55	5.19	5.08	5.21	5.22
Days Sales Outstanding (DSO)	53.13	56.39	56.38	56.53	58.23	59.57	60.06	59.67	54.59	52.94
Days Inventory Outstanding (DIO)	67.01	69.63	69.17	66.05	62.69	62.63	61.57	56.25	51.16	51.06
Days Payable Outstanding (DPO)	56.54	55.71	61.73	65.98	63.11	65.74	70.37	71.78	70.05	69.97
Cash Conversion Cycle (CCC)	63.60	70.30	63.82	56.61	57.81	56.47	51.27	44.14	35.69	34.03
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-
Invested Capital	2,029	2,113	2,202	2,048	1,968	1,815	1,945	1,711	1,602	956
Invested Capital Turnover	1.85	1.83	1.89	1.72	1.76	1.95	2.01	2.12	2.57	2.82
Increase / (Decrease) in Invested Capital	-84	-89	154	80	153	-130	233	110	646	-7.30
Enterprise Value (EV)	7,479	5,111	5,617	6,531	4,115	4,808	6,233	7,297	11,677	7,823
Market Capitalization	7,828	5,013	5,328	6,528	4,274	4,912	6,005	7,251	11,735	8,228
Book Value per Share	$77.32	$64.61	$58.44	$57.26	$53.67	$48.09	$42.73	$39.57	$37.82	$31.23
Tangible Book Value per Share	$27.29	$13.99	$9.12	$10.55	$11.14	$12.17	$6.16	$7.50	$7.53	$13.13
Total Capital	2,875	2,511	2,425	2,539	2,529	2,276	2,074	2,023	2,015	1,712
Total Debt	496	496	513	494	401	357	357	357	355	352
Total Long-Term Debt	496	496	495	494	377	348	356	357	355	352
Net Debt	-350	98	290	3.00	-160	-104	228	46	-58	-404
Capital Expenditures (CapEx)	64	67	48	39	55	53	44	62	82	55
Debt-free, Cash-free Net Working Capital (DFCFNWC)	338	402	527	361	286	394	400	334	237	136
Debt-free Net Working Capital (DFNWC)	1,184	800	750	852	846	855	529	645	651	893
Net Working Capital (NWC)	1,184	800	732	852	822	846	528	645	650	893
Net Nonoperating Expense (NNE)	3.62	21	12	24	22	30	29	23	20	21
Net Nonoperating Obligations (NNO)	-350	98	290	3.00	-160	-104	228	46	-58	-404
Total Depreciation and Amortization (D&A)	91	93	95	100	101	88	80	75	63	46
Debt-free, Cash-free Net Working Capital to Revenue	8.79%	10.17%	13.16%	10.42%	8.59%	10.72%	10.86%	9.53%	7.21%	5.01%
Debt-free Net Working Capital to Revenue	30.81%	20.24%	18.73%	24.62%	25.45%	23.27%	14.37%	18.40%	19.77%	32.97%
Net Working Capital to Revenue	30.81%	20.24%	18.28%	24.62%	24.72%	23.03%	14.36%	18.39%	19.76%	32.97%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$13.68	$10.88	$11.23	$8.44	$6.29	$8.32	$8.54	$7.46	$6.67	$5.13
Adjusted Weighted Average Basic Shares Outstanding	30.89M	31.81M	34.18M	36.30M	39.50M	39.70M	40.90M	43.10M	43.50M	43.10M
Adjusted Diluted Earnings per Share	$13.44	$10.76	$11.08	$8.38	$6.27	$8.29	$8.52	$7.43	$6.63	$5.09
Adjusted Weighted Average Diluted Shares Outstanding	31.45M	32.16M	34.65M	36.60M	39.60M	39.80M	41M	43.30M	43.80M	43.40M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$8.32	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	30.86M	30.95M	32.16M	34.92M	37.42M	39.64M	40.18M	42.08M	44.08M	43.64M
Normalized Net Operating Profit after Tax (NOPAT)	426	388	396	333	286	361	383	352	321	251
Normalized NOPAT Margin	11.10%	9.81%	9.89%	9.63%	8.60%	9.84%	10.40%	10.04%	9.74%	9.28%
Pre Tax Income Margin	14.28%	11.30%	12.33%	11.45%	9.76%	11.57%	11.57%	14.05%	13.51%	12.69%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	0.00	0.00	0.00	18.08	14.94	13.76	13.71	16.16	14.81	11.91
NOPAT to Interest Expense	0.00	0.00	0.00	14.25	11.62	10.81	11.29	10.60	9.65	7.72
EBIT Less CapEx to Interest Expense	0.00	0.00	0.00	16.39	12.59	12.17	12.41	14.26	12.28	10.16
NOPAT Less CapEx to Interest Expense	0.00	0.00	0.00	12.56	9.27	9.22	9.99	8.70	7.12	5.97
Payout Ratios	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	4.31%	4.86%	4.71%	6.24%	8.38%	6.30%	6.12%	7.06%	7.87%	10.22%
Augmented Payout Ratio	25.30%	81.91%	138.78%	148.22%	36.29%	30.99%	91.48%	118.31%	7.87%	10.22%

This table displays calculated financial ratios and metrics derived from Acuity Brands' official financial filings.

Metric	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022
Period end date	2/28/2025	11/30/2024	8/31/2024	5/31/2024	2/29/2024	11/30/2023	8/31/2023	5/31/2023	2/28/2023	11/30/2022	8/31/2022
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	11.08%	1.81%	2.17%	-3.22%	-4.00%	-6.33%	-9.00%	-5.69%	3.80%	7.75%	11.85%
EBITDA Growth	-0.14%	-1.36%	27.60%	2.55%	1.97%	22.33%	-26.93%	-1.91%	7.36%	-9.20%	14.60%
EBIT Growth	-6.67%	-0.76%	33.61%	2.24%	1.56%	32.06%	-30.59%	-1.11%	10.56%	-13.07%	18.69%
NOPAT Growth	-6.80%	3.31%	41.74%	3.36%	5.74%	16.71%	-25.56%	-0.75%	8.00%	-5.48%	11.86%
Net Income Growth	-13.12%	6.06%	43.43%	8.48%	7.21%	34.31%	-28.16%	-0.66%	10.49%	-14.50%	17.64%
EPS Growth	-13.73%	4.36%	0.00%	10.37%	0.00%	0.00%	0.00%	6.84%	0.00%	0.00%	26.67%
Operating Cash Flow Growth	-42.11%	-30.42%	63.32%	-7.63%	-14.36%	1.82%	-29.22%	329.95%	174.77%	122.94%	62.81%
Free Cash Flow Firm Growth	-942.47%	-24.82%	17.98%	-24.32%	21.63%	367.19%	559.21%	233.93%	192.11%	189.01%	-257.85%
Invested Capital Growth	55.76%	-1.09%	-3.97%	-2.57%	-1.77%	-3.22%	-4.02%	-5.02%	-0.92%	2.48%	7.53%
Revenue Q/Q Growth	5.75%	-7.82%	6.63%	6.87%	-3.08%	-7.49%	1.01%	6.01%	-5.44%	-10.12%	4.69%
EBITDA Q/Q Growth	-8.33%	-8.96%	-1.07%	20.16%	-9.45%	18.12%	-20.49%	19.90%	8.63%	-29.44%	6.74%
EBIT Q/Q Growth	-16.51%	-9.67%	-1.03%	24.09%	-11.23%	22.04%	-24.26%	23.78%	15.43%	-35.86%	7.91%
NOPAT Q/Q Growth	-20.88%	-13.80%	9.17%	25.17%	-12.30%	18.26%	-20.39%	28.05%	-3.20%	-24.57%	6.15%
Net Income Q/Q Growth	-27.37%	-10.26%	4.39%	27.69%	-11.33%	21.35%	-21.05%	26.20%	11.08%	-35.10%	9.18%
EPS Q/Q Growth	-26.87%	-11.14%	0.00%	0.00%	-11.53%	0.00%	0.00%	0.00%	0.00%	0.00%	11.40%
Operating Cash Flow Q/Q Growth	-55.07%	-24.07%	14.16%	48.64%	-46.00%	78.24%	-35.43%	37.81%	-35.80%	23.90%	292.19%
Free Cash Flow Firm Q/Q Growth	-935.66%	-38.00%	24.04%	31.09%	-25.43%	-2.70%	-20.44%	110.68%	186.46%	195.63%	76.79%
Invested Capital Q/Q Growth	59.03%	-0.25%	-1.10%	-0.72%	0.98%	-3.15%	0.34%	0.10%	-0.50%	-3.96%	-0.70%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	46.51%	47.22%	47.34%	46.71%	45.52%	45.83%	43.81%	44.72%	43.10%	41.74%	41.66%
EBITDA Margin	13.88%	16.02%	16.17%	17.43%	15.44%	16.53%	12.95%	16.45%	14.54%	12.66%	16.12%
Operating Margin	10.95%	14.01%	15.21%	15.01%	13.04%	14.22%	10.86%	14.33%	11.82%	10.91%	13.47%
EBIT Margin	10.85%	13.75%	13.98%	15.06%	12.92%	14.10%	10.69%	14.26%	12.21%	10.00%	14.01%
Profit (Net Income) Margin	7.70%	11.21%	11.52%	11.77%	9.85%	10.76%	8.20%	10.50%	8.82%	7.51%	10.39%
Tax Burden Percent	75.76%	79.15%	77.97%	77.17%	75.85%	76.85%	78.73%	75.70%	75.98%	80.36%	77.55%
Interest Burden Percent	93.68%	103.06%	105.68%	101.23%	100.51%	99.32%	97.50%	97.27%	95.05%	93.39%	95.63%
Effective Tax Rate	24.24%	20.85%	22.03%	22.83%	24.15%	23.15%	21.27%	24.30%	24.02%	19.64%	22.45%
Return on Invested Capital (ROIC)	12.43%	21.02%	21.99%	21.28%	18.26%	20.43%	15.66%	20.33%	17.47%	17.12%	19.70%
ROIC Less NNEP Spread (ROIC-NNEP)	10.48%	20.50%	24.78%	15.97%	17.23%	18.84%	13.87%	18.73%	15.74%	4.60%	19.28%
Return on Net Nonoperating Assets (RNNOA)	1.38%	-2.07%	-1.42%	-0.25%	0.31%	0.92%	1.37%	2.09%	0.68%	0.23%	1.43%
Return on Equity (ROE)	13.81%	18.95%	20.57%	21.03%	18.57%	21.34%	17.03%	22.42%	18.15%	17.35%	21.13%
Cash Return on Invested Capital (CROIC)	-27.57%	22.21%	24.63%	21.38%	20.32%	21.61%	21.10%	23.48%	19.72%	16.27%	11.40%
Operating Return on Assets (OROA)	10.60%	14.47%	14.87%	16.24%	14.40%	15.89%	12.26%	16.38%	14.22%	11.58%	15.92%
Return on Assets (ROA)	7.52%	11.81%	12.25%	12.69%	10.98%	12.13%	9.41%	12.06%	10.27%	8.69%	11.80%
Return on Common Equity (ROCE)	13.81%	18.95%	20.57%	21.03%	18.57%	21.34%	17.03%	22.42%	18.15%	17.35%	21.13%
Return on Equity Simple (ROE_SIMPLE)	16.55%	17.40%	0.00%	17.15%	17.57%	18.01%	0.00%	19.22%	19.47%	19.51%	0.00%
Net Operating Profit after Tax (NOPAT)	83	106	122	112	90	102	86	108	85	88	116
NOPAT Margin	8.30%	11.09%	11.86%	11.58%	9.89%	10.93%	8.55%	10.85%	8.98%	8.77%	10.45%
Net Nonoperating Expense Percent (NNEP)	1.94%	0.52%	-2.79%	5.31%	1.03%	1.59%	1.79%	1.60%	1.73%	12.52%	0.42%
Return On Investment Capital (ROIC_SIMPLE)	2.31%	3.57%	4.26%	4.08%	3.39%	3.99%	3.44%	4.40%	3.47%	3.65%	4.78%
Cost of Revenue to Revenue	53.49%	52.78%	52.66%	53.29%	54.48%	54.17%	56.19%	55.28%	56.90%	58.26%	58.34%
SG&A Expenses to Revenue	35.56%	33.21%	32.13%	31.70%	32.49%	31.61%	30.98%	30.39%	31.28%	30.13%	28.18%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	35.56%	33.21%	32.13%	31.70%	32.49%	31.61%	32.96%	30.39%	31.28%	30.82%	28.18%
Earnings before Interest and Taxes (EBIT)	109	131	144	146	117	132	108	143	115	100	156
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	140	152	167	169	140	155	131	165	137	126	179
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	3.65	4.02	3.29	3.54	3.59	2.68	2.49	2.42	3.18	3.16	2.79
Price to Tangible Book Value (P/TBV)	0.00	10.62	9.32	11.32	13.10	11.17	11.49	12.96	16.65	19.06	17.86
Price to Revenue (P/Rev)	2.32	2.56	2.04	2.09	2.01	1.42	1.27	1.18	1.50	1.48	1.33
Price to Earnings (P/E)	22.26	23.20	18.63	20.47	20.24	14.82	14.49	12.69	16.42	16.28	13.87
Dividend Yield	0.21%	0.19%	0.23%	0.22%	0.22%	0.29%	0.32%	0.35%	0.27%	0.28%	0.32%
Earnings Yield	4.49%	4.31%	5.37%	4.88%	4.94%	6.75%	6.90%	7.88%	6.09%	6.14%	7.21%
Enterprise Value to Invested Capital (EV/IC)	3.07	4.67	3.69	3.79	3.70	2.69	2.42	2.33	3.01	2.95	2.55
Enterprise Value to Revenue (EV/Rev)	2.50	2.45	1.95	2.04	1.98	1.42	1.29	1.21	1.54	1.53	1.40
Enterprise Value to EBITDA (EV/EBITDA)	15.76	15.04	11.86	13.09	12.96	9.39	9.15	8.08	10.39	10.37	9.15
Enterprise Value to EBIT (EV/EBIT)	18.65	17.56	13.86	15.46	15.30	11.08	10.98	9.56	12.32	12.37	10.83
Enterprise Value to NOPAT (EV/NOPAT)	23.36	22.00	17.55	19.94	19.77	14.45	13.94	12.38	15.97	15.94	14.18
Enterprise Value to Operating Cash Flow (EV/OCF)	19.10	16.84	12.08	14.10	13.54	9.48	8.84	7.89	12.80	14.86	17.76
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	20.91	14.66	17.51	18.03	12.26	11.23	9.67	15.22	18.33	23.19
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.44	0.20	0.21	0.22	0.23	0.24	0.25	0.25	0.25	0.26	0.27
Long-Term Debt to Equity	0.40	0.20	0.21	0.22	0.23	0.24	0.25	0.25	0.25	0.26	0.26
Financial Leverage	0.13	-0.10	-0.06	-0.02	0.02	0.05	0.10	0.11	0.04	0.05	0.07
Leverage Ratio	1.74	1.62	1.64	1.68	1.69	1.74	1.75	1.81	1.74	1.77	1.78
Compound Leverage Factor	1.63	1.67	1.74	1.70	1.70	1.73	1.71	1.76	1.66	1.65	1.71
Debt to Total Capital	30.32%	16.77%	17.26%	18.03%	18.75%	19.36%	19.74%	20.10%	20.28%	20.64%	21.16%
Short-Term Debt to Total Capital	2.76%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.74%
Long-Term Debt to Total Capital	27.55%	16.77%	17.26%	18.03%	18.75%	19.36%	19.74%	20.10%	20.28%	20.64%	20.41%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	69.68%	83.23%	82.74%	81.97%	81.26%	80.64%	80.26%	79.90%	79.72%	79.36%	78.84%
Debt to EBITDA	1.75	0.79	0.79	0.83	0.84	0.84	0.89	0.82	0.81	0.82	0.84
Net Debt to EBITDA	1.11	-0.70	-0.55	-0.34	-0.14	-0.03	0.17	0.22	0.26	0.35	0.47
Long-Term Debt to EBITDA	1.59	0.79	0.79	0.83	0.84	0.84	0.89	0.82	0.81	0.82	0.81
Debt to NOPAT	2.59	1.16	1.16	1.27	1.28	1.30	1.35	1.25	1.25	1.27	1.29
Net Debt to NOPAT	1.65	-1.02	-0.82	-0.52	-0.21	-0.05	0.27	0.34	0.39	0.54	0.73
Long-Term Debt to NOPAT	2.35	1.16	1.16	1.27	1.28	1.30	1.35	1.25	1.25	1.27	1.25
Altman Z-Score	5.07	7.20	6.21	6.44	6.36	5.38	5.14	4.93	5.57	5.23	4.87
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.95	2.98	2.72	2.77	2.59	2.45	2.34	2.26	2.34	2.09	2.00
Quick Ratio	1.22	2.26	2.05	2.00	1.80	1.72	1.60	1.45	1.45	1.24	1.21
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-1,069	128	206	166	127	170	175	220	104	36	-38
Operating Cash Flow to CapEx	612.37%	699.47%	756.96%	1,270.83%	712.50%	1,301.37%	570.05%	1,331.45%	688.51%	1,025.27%	814.05%
Free Cash Flow to Firm to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	18.30	5.52	0.00
Operating Cash Flow to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	21.02	28.27	0.00
Operating Cash Flow Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	17.96	25.52	0.00
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.98	1.05	1.06	1.08	1.11	1.13	1.15	1.15	1.16	1.16	1.14
Accounts Receivable Turnover	7.38	7.34	6.87	7.22	7.57	7.06	6.47	7.10	7.69	7.32	6.47
Inventory Turnover	4.95	5.43	5.45	5.39	5.22	5.08	5.24	4.73	4.96	5.12	5.28
Fixed Asset Turnover	12.80	13.00	12.77	12.98	13.23	13.57	13.77	14.48	14.95	15.09	14.69
Accounts Payable Turnover	6.22	6.39	6.46	6.24	6.55	5.95	6.55	5.82	6.11	5.76	5.91
Days Sales Outstanding (DSO)	49.45	49.76	53.13	50.52	48.24	51.68	56.39	51.44	47.48	49.83	56.38
Days Inventory Outstanding (DIO)	73.67	67.16	67.01	67.70	69.90	71.88	69.63	77.21	73.63	71.22	69.17
Days Payable Outstanding (DPO)	58.66	57.12	56.54	58.48	55.70	61.31	55.71	62.68	59.73	63.36	61.73
Cash Conversion Cycle (CCC)	64.46	59.80	63.60	59.74	62.44	62.26	70.30	65.97	61.37	57.70	63.82
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	3,219	2,024	2,029	2,052	2,067	2,047	2,113	2,106	2,104	2,115	2,202
Invested Capital Turnover	1.50	1.90	1.85	1.84	1.85	1.87	1.83	1.87	1.95	1.95	1.89
Increase / (Decrease) in Invested Capital	1,152	-22	-84	-54	-37	-68	-89	-111	-20	51	154
Enterprise Value (EV)	9,898	9,453	7,479	7,780	7,643	5,515	5,111	4,907	6,341	6,231	5,617
Market Capitalization	9,199	9,893	7,828	7,983	7,726	5,532	5,013	4,771	6,185	6,020	5,328
Book Value per Share	$81.41	$79.82	$77.32	$73.21	$69.75	$66.70	$64.61	$61.95	$60.76	$59.19	$58.44
Tangible Book Value per Share	($1.78)	$30.18	$27.29	$22.89	$19.13	$16.01	$13.99	$11.58	$11.59	$9.82	$9.12
Total Capital	3,617	2,960	2,875	2,751	2,646	2,560	2,511	2,465	2,443	2,399	2,425
Total Debt	1,097	496	496	496	496	496	496	495	495	495	513
Total Long-Term Debt	997	496	496	496	496	496	496	495	495	495	495
Net Debt	699	-439	-350	-203	-83	-18	98	136	156	211	290
Capital Expenditures (CapEx)	9.70	19	23	12	14	15	19	12	17	18	19
Debt-free, Cash-free Net Working Capital (DFCFNWC)	460	351	338	370	370	360	402	425	458	474	527
Debt-free Net Working Capital (DFNWC)	858	1,287	1,184	1,069	949	874	800	784	797	758	750
Net Working Capital (NWC)	758	1,287	1,184	1,069	949	874	800	784	797	758	732
Net Nonoperating Expense (NNE)	5.98	-1.19	3.51	-1.77	0.38	1.54	3.46	3.48	1.52	13	0.62
Net Nonoperating Obligations (NNO)	699	-439	-350	-203	-83	-18	98	136	156	211	290
Total Depreciation and Amortization (D&A)	31	22	23	23	23	23	23	22	22	27	23
Debt-free, Cash-free Net Working Capital to Revenue	11.62%	9.10%	8.79%	9.68%	9.61%	9.26%	10.17%	10.49%	11.14%	11.63%	13.16%
Debt-free Net Working Capital to Revenue	21.67%	33.35%	30.81%	27.98%	24.64%	22.46%	20.24%	19.35%	19.39%	18.59%	18.73%
Net Working Capital to Revenue	19.14%	33.35%	30.81%	27.98%	24.64%	22.46%	20.24%	19.35%	19.39%	18.59%	18.28%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$2.50	$3.45	$0.00	$3.70	$0.00	$0.00	$0.00	$3.31	$2.60	$2.32	$3.47
Adjusted Weighted Average Basic Shares Outstanding	31.00M	30.93M	30.89M	30.83M	30.86M	31.01M	31.81M	31.68M	32.05M	32.31M	34.18M
Adjusted Diluted Earnings per Share	$2.45	$3.35	$0.00	$3.62	$0.00	$0.00	$0.00	$3.28	$2.57	$2.29	$3.42
Adjusted Weighted Average Diluted Shares Outstanding	31.70M	31.80M	31.45M	31.48M	31.40M	31.37M	32.16M	32.01M	32.39M	32.70M	34.65M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	30.90M	30.96M	30.86M	30.77M	30.80M	30.82M	30.95M	31.19M	31.80M	32.05M	32.16M
Normalized Net Operating Profit after Tax (NOPAT)	83	106	122	112	90	102	102	108	85	93	116
Normalized NOPAT Margin	8.30%	11.09%	11.86%	11.58%	9.89%	10.93%	10.11%	10.85%	8.98%	9.33%	10.45%
Pre Tax Income Margin	10.17%	14.17%	14.77%	15.25%	12.98%	14.00%	10.42%	13.87%	11.60%	9.34%	13.40%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	20.21	15.12	0.00
NOPAT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	14.86	13.26	0.00
EBIT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	17.16	12.36	0.00
NOPAT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	11.81	10.50	0.00
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	4.65%	4.34%	4.31%	4.53%	4.53%	4.47%	4.86%	4.52%	4.56%	4.77%	4.71%
Augmented Payout Ratio	15.08%	15.35%	25.30%	40.51%	60.84%	68.58%	81.91%	91.04%	143.93%	148.86%	138.78%

Frequently Asked Questions About Acuity Brands' Financials

When does Acuity Brands's financial year end?

According to the most recent income statement we have on file, Acuity Brands' fiscal year ends in August. Their fiscal year 2024 ended on August 31, 2024.

How has Acuity Brands' net income changed over the last 9 years?

Acuity Brands' net income appears to be on an upward trend, with a most recent value of $422.60 million in 2024, rising from $222.10 million in 2015. The previous period was $346 million in 2023. Check out Acuity Brands' forecast to explore projected trends and price targets.

What is Acuity Brands's operating income?

Acuity Brands's total operating income in 2024 was $553.30 million, based on the following breakdown:

Total Gross Profit: $1.78 billion
Total Operating Expenses: $1.23 billion

How has Acuity Brands revenue changed over the last 9 years?

Over the last 9 years, Acuity Brands' total revenue changed from $2.71 billion in 2015 to $3.84 billion in 2024, a change of 41.9%.

How much debt does Acuity Brands have?

Acuity Brands' total liabilities were at $1.44 billion at the end of 2024, a 3.1% increase from 2023, and a 37.1% increase since 2015.

How much cash does Acuity Brands have?

In the past 9 years, Acuity Brands' cash and equivalents has ranged from $129.10 million in 2018 to $845.80 million in 2024, and is currently $845.80 million as of their latest financial filing in 2024.

How has Acuity Brands' book value per share changed over the last 9 years?

Over the last 9 years, Acuity Brands' book value per share changed from 31.23 in 2015 to 77.32 in 2024, a change of 147.6%.

Related Companies

This page (NYSE:AYI) was last updated on 5/31/2025 by MarketBeat.com Staff

From Our Partners

Get 30 Days of MarketBeat All Access for Free

Start Your 30-Day Trial

In-depth profiles and analysis for 20,000 public companies.
Real-time analyst ratings, insider transactions, earnings data, and more.
Our daily ratings and market update email newsletter.

Sign In
Create Account

Your Email Address:

Your Password:

Forgot your password?

Your Email Address:

Choose a Password:

By creating a free account, you agree to our terms of service. This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Acuity Brands (AYI) Financials

Frequently Asked Questions About Acuity Brands' Financials

Best-in-Class Portfolio Monitoring

Stock Ideas and Recommendations

Advanced Stock Screeners and Research Tools

About MarketBeat

MarketBeat Products

Popular Tools

Financial Calendars

Terms & Info

Acuity Brands (AYI) Financials

Annual Income Statements for Acuity Brands

Quarterly Income Statements for Acuity Brands

Annual Cash Flow Statements for Acuity Brands

Quarterly Cash Flow Statements for Acuity Brands

Annual Balance Sheets for Acuity Brands

Quarterly Balance Sheets for Acuity Brands

Annual Metrics And Ratios for Acuity Brands

Quarterly Metrics And Ratios for Acuity Brands

Frequently Asked Questions About Acuity Brands' Financials

MarketBeat All Access Features

Best-in-Class Portfolio Monitoring

Stock Ideas and Recommendations

Advanced Stock Screeners and Research Tools