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Acuity Brands AYI ABL — Goodwill

Other segment segments

AIS
$478.9M+0.2%

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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:Goodwill.

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 itemABLAISTotal
Balance at August 31, 2025$1,016.0$479.5$1,495.5
Foreign currency translation adjustments(0.3)(0.6)(0.9)
Balance at May 31, 2026$1,015.7$478.9$1,494.6

Item 1.Financial Statements

FAQ

What is Acuity Brands's ABL — goodwill?
Acuity Brands (AYI) reported ABL — goodwill of $1.02B in Q1 2026.
How has Acuity Brands's ABL — goodwill changed year-over-year?
Acuity Brands's ABL — goodwill increased by 0.1% year-over-year, from $1.01B to $1.02B.
What is the long-term trend for Acuity Brands's ABL — goodwill?
Over 4 years (2021 to 2025), Acuity Brands's ABL — goodwill has grown at a -0.1% compound annual growth rate (CAGR), from $4.07B to $4.05B.
What does ABL — goodwill mean?
Represents the premium paid over the fair value of net identifiable assets during business acquisitions within the lighting segment. It reflects intangible value such as brand reputation, customer relationships, and intellectual property that is not separately identifiable. This asset is subject to periodic impairment testing to ensure its carrying value remains supported by future cash flows.

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