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Acuity Brands AYI ABL — Cost of products sold

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Other financials

Income statement

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Revenue$1.2B+1.6%
Gross profit$606.4M+6.3%
Operating income$193.3M+38.3%
Net income$141.0M+43.3%
EPS (diluted)$4.56+46.2%

Balance sheet

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Cash & equivalents$411.9M+10.8%
Total debt$804.3M-25.9%
Total equity$2.9B+10.4%
Total assets$4.6B-0.2%

Cash flow

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Operating cash flow$290.3M+40.0%
CapEx$16.7M+11.3%
Free cash flow$273.6M+42.3%

Valuation

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Market cap$10.75B+13.9%
Enterprise value$11.14B+9.7%
P/E22.8×-0.8×
P/S2.3×+0.1×

Profitability

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Gross margin49.3%+1.9pp
Operating margin14.5%+1.5pp
Net margin10.3%+0.6pp
FCF margin13.9%+1.7pp

Returns & leverage

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Return on equity17.4%+0.8pp
Debt / equity0.3×-0.1×
Current ratio2.1×+0.1×

Where this comes from

Reported directly by Acuity Brands in its filing.

Tagged under the XBRL concept us-gaap:CostOfGoodsAndServicesSold.

The source filing: Acuity Brands’s 10-Q, filed June 25, 2026.

Filed
Jun 25, 2026, 7:24 AM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q2 2026
Accession
0001144215-26-000036
Line itemABLAISCorporateEliminationsTotal
Net sales$905.2$303.5$(10.7)$1,198.0
Cost of products sold481.8120.5(10.7)591.6
Selling, distribution, and administrative expenses262.8126.523.8413.1
Operating profit$160.6$56.5$(23.8)193.3
Interest expense, net6.1
Miscellaneous expense, net2.0
Income before income taxes$185.2
Supplemental Information:

Item 1.Financial Statements

FAQ

What is Acuity Brands's ABL — cost of products sold?
Acuity Brands (AYI) reported ABL — cost of products sold of $481.8M in Q1 2026.
How has Acuity Brands's ABL — cost of products sold changed year-over-year?
Acuity Brands's ABL — cost of products sold decreased by 2.2% year-over-year, from $492.8M to $481.8M.
What is the long-term trend for Acuity Brands's ABL — cost of products sold?
Over 2 years (2023 to 2025), Acuity Brands's ABL — cost of products sold has grown at a -4.6% compound annual growth rate (CAGR), from $2.15B to $1.96B.
What does ABL — cost of products sold mean?
Includes all direct costs associated with the production and delivery of lighting products, such as raw materials, direct labor, and manufacturing overhead. It is a critical measure of production efficiency and supply chain management. Monitoring this helps assess the segment's ability to maintain margins despite fluctuations in input costs.

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