Acuity Brands (AYI) Financials

$250.05 -2.47 (-0.98%)

Closing price 05/6/2025 03:59 PM Eastern

Extended Trading

$249.91 -0.14 (-0.05%)

As of 06:37 AM 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	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	8/31/2015	8/31/2016	8/31/2017	8/31/2018	8/31/2019	8/31/2020	8/31/2021	8/31/2022	8/31/2023	8/31/2024
Net Income / (Loss) Attributable to Common Shareholders	222	291	322	350	330	248	306	384	346	420
Consolidated Net Income / (Loss)	222	291	322	350	330	248	306	384	346	423
Net Income / (Loss) Continuing Operations	222	291	322	350	330	248	306	384	346	423
Total Pre-Tax Income	344	445	493	426	425	325	396	494	447	549
Total Operating Income	376	475	528	461	463	354	428	510	473	553
Total Gross Profit	1,146	1,436	1,481	1,485	1,480	1,402	1,475	1,673	1,713	1,782
Total Revenue	2,707	3,291	3,505	3,680	3,673	3,326	3,461	4,006	3,952	3,841
Operating Revenue	2,707	3,291	3,505	3,680	3,673	3,326	3,461	4,006	3,952	3,841
Total Cost of Revenue	1,561	1,855	2,024	2,195	2,193	1,924	1,986	2,333	2,239	2,059
Operating Cost of Revenue	1,561	1,855	2,024	2,195	2,193	1,924	1,986	2,333	2,239	2,059
Total Operating Expenses	769	961	954	1,025	1,017	1,049	1,047	1,163	1,240	1,228
Selling, General & Admin Expense	757	946	942	1,019	1,015	1,029	1,044	1,163	1,213	1,228
Restructuring Charge	12	15	11	5.60	1.80	20	3.30	0.00	27	0.00
Total Other Income / (Expense), net	-33	-31	-35	-35	-38	-29	-31	-16	-27	-9.40
Interest & Investment Income	-	-	-	-	-	-	-	-25	-19	4.50
Other Income / (Expense), net	-1.20	1.60	-2.40	-1.40	-4.70	-5.90	-8.20	9.10	-7.80	-14
Income Tax Expense	122	154	171	76	95	76	90	110	101	126
Other Adjustments to Net Income / (Loss) Attributable to Common Shareholders)	-	-	-	-	-	-	-	-	-	4.60
Basic Earnings per Share	$5.13	$6.67	$7.46	$8.54	$8.32	$6.29	$8.44	$11.23	$10.88	$13.68
Weighted Average Basic Shares Outstanding	43.10M	43.50M	43.10M	40.90M	39.70M	39.45M	36.28M	34.18M	31.81M	30.89M
Diluted Earnings per Share	$5.09	$6.63	$7.43	$8.52	$8.29	$6.27	$8.38	$11.08	$10.76	$13.44
Weighted Average Diluted Shares Outstanding	43.40M	43.80M	43.30M	41M	39.80M	39.60M	36.55M	34.65M	32.16M	31.45M
Weighted Average Basic & Diluted Shares Outstanding	43.30M	43.60M	43.10M	40.90M	39.70M	37.42M	34.92M	32.16M	30.95M	30.86M
Cash Dividends to Common per Share	$0.52	$0.52	$0.52	$0.52	$0.52	$0.52	$0.52	$0.52	$0.52	$0.58

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

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

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

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

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

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

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

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

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

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

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%.

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This page (NYSE:AYI) was last updated on 5/7/2025 by MarketBeat.com Staff

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Acuity Brands (AYI) Financials

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