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

AYI NYSE Electric Lighting & Wiring Equipment DE CIK: 0001144215
Updated This Month • Analysis: Mar 20, 2026 • SEC Data: 2025-11-30
Combined AI Rating
BUY
74% Confidence
AGREEMENT
HOLD
72% Conf
BUY
77% Conf

📊 AYI Key Takeaways

Revenue: $1.1B
Net Margin: 10.5%
Free Cash Flow: $114.8M
Current Ratio: 2.07x
Debt/Equity: 0.29x
EPS: $3.82
AI Rating: HOLD with 72% confidence
Acuity Inc.. (de) (AYI) receives a BUY rating with 74% confidence from our AI fundamental analysis based on SEC 10-K filings. With revenue of $1.1B, net profit margin of 10.5%, and return on equity (ROE) of 4.3%, 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 demonstrates solid operational fundamentals with strong revenue growth (13.1% YoY) and healthy profitability margins, supported by robust cash flow generation and a conservative capital structure. However, declining net income and EPS despite top-line growth, combined with modest return metrics (ROE 4.3%, ROA 2.6%), suggest margin pressure and capital efficiency concerns that warrant caution.

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.

Why Buy Acuity Inc.. (de) Stock? AYI Key Strengths

Claude
  • + Strong revenue growth of 13.1% YoY demonstrates market demand and business expansion
  • + Robust free cash flow of $114.8M with 10% FCF margin indicates quality earnings and cash generation ability
  • + Conservative balance sheet with 0.29x debt-to-equity ratio and 12.4x interest coverage ratio provides financial flexibility
  • + Healthy liquidity position with 2.07x current ratio and $376.1M cash
  • + Solid gross margin of 48.4% reflects pricing power and operational efficiency
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
  • ! Net income declining 6.2% YoY despite 13.1% revenue growth indicates margin compression and cost inflation concerns
  • ! Diluted EPS declined 6.8% YoY, signaling profitability deterioration and potential shareholder value concerns
  • ! Low return on equity (4.3%) and return on assets (2.6%) suggest inefficient capital deployment relative to asset base
  • ! Operating margin of 14% is moderate, leaving limited flexibility for cost pressures or competitive challenges
  • ! High insider trading activity (9 Form 4 filings in 90 days) warrants monitoring for potential adverse signaling
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
  • * Operating margin trend and gross margin stability
  • * Net income growth reconciliation with revenue growth
  • * Free cash flow sustainability and capital allocation decisions
  • * Return on equity improvement trajectory
  • * Debt levels and leverage ratios given capital-intensive industry
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
$1.1B
Net Income
$120.5M
EPS (Diluted)
$3.82
Free Cash Flow
$114.8M
Total Assets
$4.7B
Cash Position
$376.1M

💡 AI Analyst Insight

Strong liquidity with a 2.07x current ratio provides a solid financial cushion.

AYI Profit Margin, ROE & Profitability Analysis

Gross Margin 48.4%
Operating Margin 14.0%
Net Margin 10.5%
ROE 4.3%
ROA 2.6%
FCF Margin 10.0%

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 4.3%
vs
Sector Avg 10.0%
AYI Sector
Current Ratio
AYI 2.1x
vs
Sector Avg 0.8x
AYI Sector
Debt/Equity
AYI 0.3x
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
4.3%
Sector avg: 10%
Net Profit Margin
10.5%
Sector avg: 12%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.29x
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
2.07x
Quick Ratio
1.39x
Debt/Equity
0.29x
Debt/Assets
39.9%
Interest Coverage
12.43x
Long-term Debt
$797.0M

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
10.0%
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
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
Q1 2024 $934.7M $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
$140.8M
Cash generated from operations
Stock Buybacks
$27.1M
Shares repurchased (TTM)
Capital Expenditures
$26.0M
Investment in assets
Dividends Paid
$5.3M
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
Apr 10, 2026 4 xslF345X06/wk-form4_1775851440.xml View →
Apr 2, 2026 8-K ayi-20260402.htm View →
Apr 2, 2026 10-Q ayi-20260228.htm View →
Jan 30, 2026 4 xslF345X05/wk-form4_1769806953.xml View →
Jan 23, 2026 8-K ayi-20260121.htm View →

Frequently Asked Questions about AYI

What is the AI rating for AYI?

Acuity Inc.. (de) (AYI) has a Combined AI Rating of BUY from Claude (HOLD) and ChatGPT (BUY) with 74% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are AYI's key strengths?

Claude: Strong revenue growth of 13.1% YoY demonstrates market demand and business expansion. Robust free cash flow of $114.8M with 10% FCF margin indicates quality earnings and cash generation ability. 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: Net income declining 6.2% YoY despite 13.1% revenue growth indicates margin compression and cost inflation concerns. Diluted EPS declined 6.8% YoY, signaling profitability deterioration and potential shareholder value concerns. 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 $1.1B.

Does AYI pay dividends?

Acuity Inc.. (de) pays dividends, with $5.3M 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 $3.82.

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 rating reflects both perspectives for balanced insights.

Is AYI a good stock to buy right now?

Based on our AI fundamental analysis in April 2026, Acuity Inc.. (de) has a BUY rating with 74% 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 4.3% (sector avg: 10%), net margin of 10.5% (sector avg: 12%). Compare these metrics with sector averages to assess valuation.

Should I buy AYI stock in 2026?

Our dual AI analysis gives Acuity Inc.. (de) a combined BUY rating 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 $140.8M, with capital expenditures of $26.0M. FCF margin is 10.0%.

How does AYI compare to other Utilities stocks?

Vs Utilities sector averages: Net margin 10.5% (avg: 12%), ROE 4.3% (avg: 10%), current ratio 2.07 (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: Mar 20, 2026 | Data as of: 2025-11-30 | Powered by Claude AI