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Acuity Inc.. (de) (AYI) Fundamental Analysis & AI Grade 2026

AYI NYSE Electric Lighting & Wiring Equipment DE CIK: 0001144215
Recently Updated • Analysis: Jul 31, 2026 • SEC Data: 2026-05-31
Combined AI Grade
A
80% Confidence
STRONG AGREEMENT
A
82% Conf
A
77% Conf

📊 AYI Key Takeaways

Revenue: $3.4B
Net Margin: 10.5%
Free Cash Flow: $461.7M
Current Ratio: 2.05x
Debt/Equity: 0.24x
EPS: $11.45
AI Grade: A with 82% confidence
Acuity Inc.. (de) (AYI) receives a A fundamental grade with 80% confidence from our AI analysis based on SEC 10-K filings. With revenue of $3.4B, net profit margin of 10.5%, and return on equity (ROE) of 12.6%, Acuity Inc.. (de) demonstrates strong fundamentals in the Utilities sector. Below is our complete AYI stock analysis for 2026.

Is Acuity Inc.. (de) (AYI) a Good Investment?

Claude

Acuity Inc. demonstrates robust fundamentals with 13.1% YoY revenue growth, exceptional gross margins of 49.5%, and outstanding free cash flow generation of $461.7M (13.6% FCF margin). The company maintains a fortress balance sheet with minimal leverage (0.24x debt-to-equity), strong cash reserves ($411.9M), and 37.7x interest coverage, providing substantial financial flexibility for continued growth and shareholder returns.

ChatGPT

Acuity shows solid core fundamentals with double-digit revenue growth, strong gross and operating margins, and healthy free cash flow generation. The balance sheet appears sound with good liquidity, manageable leverage, and strong interest coverage, although the decline in net income and EPS despite higher sales suggests some pressure on earnings quality that warrants monitoring.

Acuity Inc.. (de) Key Strengths (AYI)

Claude
  • + Strong double-digit revenue growth (13.1% YoY) with healthy operating margins (14.3%) and net profitability (10.5%)
  • + Exceptional gross margins of 49.5% indicate strong pricing power and operational efficiency in a capital equipment sector
  • + Fortress balance sheet with conservative debt/equity ratio of 0.24x, excellent liquidity (2.05x current ratio, 1.47x quick ratio), and outstanding interest coverage of 37.7x
  • + Exceptional free cash flow generation ($461.7M) with 13.6% FCF margin demonstrating high-quality earnings and cash conversion
  • + Strong ROA (7.7%) and ROE (12.6%) indicating efficient capital deployment
ChatGPT
  • + Double-digit revenue growth with strong 48.4% gross margin indicates solid competitive positioning and pricing power
  • + Healthy balance sheet with 2.07x current ratio, 1.39x quick ratio, and low 0.29x debt-to-equity supports financial flexibility
  • + Free cash flow generation remains solid at $114.8M with a 10.0% FCF margin, reinforcing underlying cash earnings quality

AYI Stock Risks: Acuity Inc.. (de) Investment Risks

Claude
  • ! EPS declined 6.8% YoY despite 13.1% revenue growth, suggesting share dilution, higher tax burden, or increased operating expenses that warrant investigation
  • ! Limited insider activity (3 Form 4 filings in 90 days) may indicate moderate insider confidence in near-term prospects
  • ! Operating margin expansion opportunity appears limited, suggesting potential headwinds or operational constraints at current scale
ChatGPT
  • ! Net income and diluted EPS declined year over year despite revenue growth, pointing to margin pressure below the gross profit line
  • ! ROE of 4.3% and ROA of 2.6% are relatively modest, suggesting limited efficiency in converting capital into returns
  • ! Long-term debt of $797.0M is manageable today but still meaningful if earnings weaken or interest costs rise

Key Metrics to Watch

Claude
  • * EPS trajectory and reconciliation with revenue growth to identify dilution or expense pressures
  • * Operating margin trend as company achieves additional scale on 13%+ growth
  • * Free cash flow sustainability and capital allocation strategy (dividends, buybacks, debt reduction)
  • * Gross margin resilience against potential input cost inflation or pricing pressure
ChatGPT
  • * Operating and net margin trend versus revenue growth
  • * Free cash flow conversion and return on equity improvement

Acuity Inc.. (de) (AYI) Financial Metrics & Key Ratios

Revenue
$3.4B
Net Income
$358.3M
EPS (Diluted)
$11.45
Free Cash Flow
$461.7M
Total Assets
$4.6B
Cash Position
$411.9M

💡 AI Analyst Insight

Strong liquidity with a 2.05x current ratio provides a solid financial cushion.

AYI Profit Margin, ROE & Profitability Analysis

Gross Margin 49.5%
Operating Margin 14.3%
Net Margin 10.5%
ROE 12.6%
ROA 7.7%
FCF Margin 13.6%

AYI vs Utilities Sector: How Acuity Inc.. (de) Compares

How Acuity Inc.. (de) compares to Utilities sector averages

Net Margin
AYI 10.5%
vs
Sector Avg 12.0%
AYI Sector
ROE
AYI 12.6%
vs
Sector Avg 10.0%
AYI Sector
Current Ratio
AYI 2.1x
vs
Sector Avg 0.8x
AYI Sector
Debt/Equity
AYI 0.2x
vs
Sector Avg 1.4x
AYI Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Acuity Inc.. (de) Stock Overvalued? AYI Valuation Analysis 2026

Based on fundamental analysis, Acuity Inc.. (de) has mixed fundamental signals relative to the Utilities sector in 2026.

Return on Equity
12.6%
Sector avg: 10%
Net Profit Margin
10.5%
Sector avg: 12%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.24x
Sector avg: 1.4x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Acuity Inc.. (de) Balance Sheet: AYI Debt, Cash & Liquidity

Current Ratio
2.05x
Quick Ratio
1.47x
Debt/Equity
0.24x
Debt/Assets
38.5%
Interest Coverage
37.73x
Long-term Debt
$697.3M

AYI Revenue & Earnings Growth: 5-Year Financial Trend

AYI 5-year financial data: Year 2021: Revenue $3.7B, Net Income $330.4M, EPS $8.29. Year 2022: Revenue $4.0B, Net Income $248.3M, EPS $6.27. Year 2023: Revenue $4.0B, Net Income $306.3M, EPS $8.38. Year 2024: Revenue $4.0B, Net Income $384.0M, EPS $11.08. Year 2025: Revenue $4.3B, Net Income $346.0M, EPS $10.76.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Acuity Inc.. (de)'s revenue has grown significantly by 18% over the 5-year period, indicating strong business expansion. The most recent EPS of $10.76 reflects profitable operations.

AYI Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
13.6%
Free cash flow / Revenue

AYI Quarterly Earnings & Performance

Quarterly financial performance data for Acuity Inc.. (de) including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q3 2026 $1.2B $77.5M $3.12
Q2 2026 $1.0B $77.5M $2.45
Q1 2026 $951.6M $106.7M $3.35
Q3 2025 $968.1M $77.5M $3.12
Q2 2025 $905.9M $77.5M $2.45
Q1 2025 $934.7M $100.6M $3.21
Q3 2024 $968.1M $74.9M $3.28
Q2 2024 $905.9M $74.9M N/A

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Acuity Inc.. (de) Dividends, Buybacks & Capital Allocation

Operating Cash Flow
$520.2M
Cash generated from operations
Stock Buybacks
$229.9M
Shares repurchased (TTM)
Capital Expenditures
$58.5M
Investment in assets
Dividends Paid
$17.7M
Returned to shareholders

AYI SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Acuity Inc.. (de) (CIK: 0001144215)

📋 Recent SEC Filings

Date Form Document Action
Jul 6, 2026 4 xslF345X06/wk-form4_1783368754.xml View →
Jun 25, 2026 8-K ayi-20260625.htm View →
Jun 25, 2026 10-Q ayi-20260531.htm View →
Jun 3, 2026 4 xslF345X06/wk-form4_1780517855.xml View →
May 13, 2026 8-K d63196d8k.htm View →

Frequently Asked Questions about AYI

What is the AI rating for AYI?

Acuity Inc.. (de) (AYI) has a Combined AI Grade of A from Claude (A) and ChatGPT (A) with 80% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are AYI's key strengths?

Claude: Strong double-digit revenue growth (13.1% YoY) with healthy operating margins (14.3%) and net profitability (10.5%). Exceptional gross margins of 49.5% indicate strong pricing power and operational efficiency in a capital equipment sector. ChatGPT: Double-digit revenue growth with strong 48.4% gross margin indicates solid competitive positioning and pricing power. Healthy balance sheet with 2.07x current ratio, 1.39x quick ratio, and low 0.29x debt-to-equity supports financial flexibility.

What are the risks of investing in AYI?

Claude: EPS declined 6.8% YoY despite 13.1% revenue growth, suggesting share dilution, higher tax burden, or increased operating expenses that warrant investigation. Limited insider activity (3 Form 4 filings in 90 days) may indicate moderate insider confidence in near-term prospects. ChatGPT: Net income and diluted EPS declined year over year despite revenue growth, pointing to margin pressure below the gross profit line. ROE of 4.3% and ROA of 2.6% are relatively modest, suggesting limited efficiency in converting capital into returns.

What is AYI's revenue and growth?

Acuity Inc.. (de) reported revenue of $3.4B.

Does AYI pay dividends?

Acuity Inc.. (de) pays dividends, with $17.7M distributed to shareholders in the trailing twelve months.

Where can I find AYI SEC filings?

Official SEC filings for Acuity Inc.. (de) (CIK: 0001144215) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is AYI's EPS?

Acuity Inc.. (de) has a diluted EPS of $11.45.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is AYI's fundamental grade?

Based on our AI fundamental analysis in August 2026, Acuity Inc.. (de) has a A grade with 80% confidence. The AI analysis suggests favorable fundamentals based on SEC filings. This is not investment advice.

Is AYI stock overvalued or undervalued?

Valuation metrics for AYI: ROE of 12.6% (sector avg: 10%), net margin of 10.5% (sector avg: 12%). Higher ROE suggests strong returns relative to peers.

What is AYI's AI grade for 2026?

Our dual AI analysis gives Acuity Inc.. (de) a combined A grade for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is AYI's free cash flow?

Acuity Inc.. (de)'s operating cash flow is $520.2M, with capital expenditures of $58.5M. FCF margin is 13.6%.

How does AYI compare to other Utilities stocks?

Vs Utilities sector averages: Net margin 10.5% (avg: 12%), ROE 12.6% (avg: 10%), current ratio 2.05 (avg: 0.8).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: Jul 31, 2026 | Data as of: 2026-05-31 | Powered by Claude AI