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Acuity Brands AYI AIS — 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 AIS — cost of products sold?
Acuity Brands (AYI) reported AIS — cost of products sold of $120.5M in Q1 2026.
How has Acuity Brands's AIS — cost of products sold changed year-over-year?
Acuity Brands's AIS — cost of products sold decreased by 3.1% year-over-year, from $124.3M to $120.5M.
What is the long-term trend for Acuity Brands's AIS — cost of products sold?
Over 2 years (2023 to 2025), Acuity Brands's AIS — cost of products sold has grown at a 76.0% compound annual growth rate (CAGR), from $109.8M to $340.3M.
What does AIS — cost of products sold mean?
Includes the direct costs attributable to the production of goods and services sold by the Intelligent Spaces segment, such as raw materials, direct labor, and manufacturing overhead. This metric is essential for calculating the segment's gross margin and assessing production efficiency. It reflects the direct cost structure required to support the segment's revenue generation.

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