Acuity Financial Statements FY2022-FY2026

Acuity Inc. (AYI) Financial Statements in Beancount — Open Ledger

Acuity's income statement and balance sheet, FY2022 through FY2026, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 8-K filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/acuity

Latest analysis: Acuity FY2026: GAAP EPS Up 36% to $17.05, Adjusted EPS Up 10.5%

Key Figures

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

Fiscal years end August 31; SEC EDGAR CIK 0001144215 (NYSE: AYI). The company
was named Acuity Brands, Inc. until March 26, 2025, and the fiscal 2022–2024
reports were filed under that name. FY2022 through FY2025 come from each
year's Form 10-K as originally filed. FY2026 comes from the earnings release
furnished as Form 8-K Exhibit 99.1, which the company calls preliminary
pending completion of the audit; the Form 10-K for that year had not been
filed when the period was added. That release prints a condensed balance
sheet, so FY2026 carries goodwill, intangible assets, operating leases and the
equity components inside aggregate lines rather than as separate balances.

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MUSD; 4,641.8 MUSD means 4,641.8 million US dollars.
• Acquisition of QSC — the January 1, 2025 purchase is visible between
  FY2024 and FY2025: Assets:NonCurrent:Goodwill and
  Assets:NonCurrent:IntangibleAssets step up,
  Liabilities:NonCurrent:LongTermDebt rises with the term loan, and
  Assets:Current:Cash falls.
• FY2026 aggregates — the condensed release balance sheet has one "other
  long-term assets" caption, one "other current liabilities" caption, one
  "other long-term liabilities" caption and one stockholders' equity total.
  FY2026 therefore asserts goodwill, intangible assets, the operating lease
  accounts and the four equity components at zero and carries them inside
  Assets:NonCurrent:Other, Liabilities:Current:Other,
  Liabilities:NonCurrent:Other and Equity:UndisaggregatedParent. A zero
  there means "included in the aggregate", not "economically zero"; no
  component is estimated. The period is re-checked when the Form 10-K is filed.
• Tariff refunds — FY2026 has two Expenses:CostOfRevenue postings: cost
  of products sold before the tariff refunds, and the refunds as a labeled
  negative posting. They add to the filed cost of products sold.
• Special charges — the filing's separate operating line is a second,
  labeled Expenses:SellingGeneralAdministrative posting in the years it
  appears, never folded in unlabeled.
• Other expense — Expenses:OtherNet carries interest expense (income),
  net and miscellaneous expense (income), net as one labeled posting each.
• Research and development — expensed inside selling, distribution, and
  administrative expenses and not a line on the income statement, so
  Expenses:ResearchAndDevelopment is unposted.
• Other mapped captions — Assets:Current:Inventory is inventories;
  Assets:NonCurrent:OperatingLeaseRightOfUse and
  Liabilities:Current:OperatingLeases / Liabilities:NonCurrent:OperatingLeases
  are the operating lease captions; Equity:TreasuryStock is treasury stock at
  cost; Equity:OtherComprehensiveIncome is accumulated other comprehensive
  loss. Residual …:Other lines are itemized in each period file's comments.
• GAAP only — adjusted operating profit, adjusted earnings per share and
  their reconciling items are not ledger accounts.

Analysis

• Acuity FY2026: GAAP EPS Up 36% to $17.05, Adjusted EPS Up 10.5% — FY2026

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of Acuity Inc.'s publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Acuity Inc.; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.