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AYI · 10-Q filed June 25, 2026

AYI earnings analysis

What we found in AYI's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Acuity Brands reported Q3 results showing a revenue increase of 1.6% year-over-year to $1.20 billion, exceeding estimates. EPS rose by 46.2% to $4.56, reflecting improved margins and lower interest expense. While the Intelligent Spaces segment performed well, the overall growth was partially hindered by a decline in the Lighting segment.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenues Up 1.6% YoY
Third-quarter revenue increased to $1.20 billion from $1.18 billion, driven by the Intelligent Spaces segment.
Strong EPS Growth
EPS increased by 46.2%, reaching $4.56 compared to $3.12 in the prior year.
Gross Margin Improvement
Gross margin improved to 50.6%, up from 48.4% a year prior, driven by higher sales of QSC and Distech products.
Operating Profit Climbing
Operating profit surged 38.3% to $193.3 million, totaling 16.1% of net sales for the quarter.
Cash Flow Growth
Operating cash flow rose significantly to $520.2 million from $398.9 million in the prior year.
Segment Growth in AIS
AIS segment net sales rose 14.9% to $303.5 million, significantly enhancing overall revenues.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Declining ABL Segment Sales
ABL segment revenues dropped 1.9% to $905.2 million, indicating potential ongoing weakness in that area.
Higher Income Tax Expense
Income tax expense increased by 63.7% compared to the prior year, affecting net income.
Cash Position Slightly Lower
Cash decreased by $10.6 million to $411.9 million from fiscal year-end, indicating tighter liquidity.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $49 Operating expenses $35 Left as operating profit $16
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$4.56
Gross margin
50.6%
Operating margin
16.1%
Segment
Intelligent Spaces
Segment
Lighting
Guidance

What they said about what is next.

Management did not provide specific numeric guidance for the upcoming quarters, indicating a cautious outlook.

How we read the filing overall

The filing reads better than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · April 2, 2026
Acuity reported Q2 net sales of $1,055.7 million (up $49.4M, +4.9% vs. Q2 FY2025) with gross profit of $520.4 million and operating profit of $133.0 million. Gross margin expanded to 49.3% and diluted EPS rose to $3.09…
10-K · October 26, 2023
Acuity Brands positions itself as a market-leading industrial technology company organized around two reporting segments — Acuity Brands Lighting and Lighting Controls (ABL) and the Intelligent Spaces Group (ISG) —…
10-Q · June 30, 2022
Acuity Brands reported a strong quarter with net sales of $1,060.6M (up $160.9M or ~17.9% vs $899.7M) and diluted EPS of $3.07 (up $0.70 vs $2.37). Gross profit increased to $445.1M but gross margin compressed slightly;…
10-Q · April 5, 2022
Acuity Brands reported a strong top-line quarter with net sales of $909.1 million, up from $776.6 million a year ago (+$132.5 million, ~17.1%), and diluted EPS improved to $2.13 from $1.74. Gross margin contracted…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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