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Acuity Inc. (de) key statistics and ratios

In fiscal 2026, Acuity Inc. (de) had return on equity of 18.6%, an operating margin of 15.4%, debt equal to 23.4% of equity and a current ratio of 1.70. Each ratio below is calculated from the figures on its income statement, balance sheet and cash flow pages.

Financial ratios

US$ thousands unless shown otherwise. Fiscal years, plus the last twelve months (LTM) when newer.

Fiscal year2010Aug 20102011Aug 20112012Aug 20122013Aug 20132014Aug 20142015Aug 20152016Aug 20162017Aug 20172018Aug 20182019Aug 20192020Aug 20202021Aug 20212022Aug 20222023Aug 20232024Aug 20242025Aug 20252026Aug 2026
Gross margin40.7%40.7%40.8%40.1%40.9%42.3%43.6%42.3%40.4%40.3%42.2%42.6%41.8%43.3%46.4%47.8%50.6%
Operating margin9.7%10.5%10.8%10.6%12.5%13.9%14.4%15.0%12.5%12.6%10.6%12.4%12.7%12.0%14.4%13.0%15.4%
Net margin4.9%5.9%6.0%6.1%7.3%8.2%8.8%9.2%9.5%9.0%7.5%8.8%9.6%8.8%11.0%9.1%11.4%
Free-cash-flow margin8.5%7.7%7.3%4.4%8.3%8.6%9.2%7.7%8.4%12.0%13.5%10.5%6.5%12.9%14.5%12.3%16.1%
Return on equity11.5%14.5%14.6%13.9%16.3%17.6%19.3%19.3%20.7%18.2%12.3%14.7%19.4%17.6%19.2%15.5%18.6%
Return on assets5.3%6.8%7.0%7.0%8.6%9.7%10.9%11.0%11.9%10.7%7.5%8.7%10.9%10.0%11.7%9.3%11.0%
Asset turnover1.081.161.161.151.181.181.231.201.251.191.000.981.141.151.061.010.96
Current ratio1.951.902.142.372.522.711.972.071.772.422.332.232.002.342.721.951.70
Debt to equity50.9%46.7%42.4%35.6%30.4%26.0%21.4%21.4%20.8%18.6%18.9%24.2%26.8%24.6%20.9%32.9%23.4%
Interest cover (operating income ÷ interest)5.3x6.2x6.6x6.9x9.2x11.5x14.3x15.5x13.0x12.7x13.4x17.7x18.9x17.0x21.9x13.3x19.9x
Effective tax rate33.5%33.1%35.0%34.0%33.8%35.4%34.6%34.7%17.9%22.2%23.5%22.7%22.3%22.5%23.0%20.7%21.9%
R&D as % of revenue—————1.5%1.4%1.5%1.7%2.0%2.5%2.6%2.4%2.5%2.7%3.2%3.6%
SG&A as % of revenue30.5%30.1%29.3%29.1%28.4%28.0%28.7%26.9%27.7%27.6%30.9%30.2%29.0%30.7%32.0%34.2%34.8%
Capital spending as % of revenue1.3%1.3%1.6%1.9%1.5%2.1%2.5%1.9%1.2%1.4%1.7%1.3%1.4%1.7%1.7%1.6%1.7%
Free cash flow ÷ net income174.1%130.6%121.1%72.0%112.5%104.6%104.6%83.7%88.1%133.7%181.2%119.1%67.7%147.8%131.4%134.4%140.8%
Dividends ÷ net income28.4%21.4%18.9%17.6%12.8%10.2%7.9%7.1%6.1%6.3%8.4%6.2%4.7%4.9%4.3%5.2%4.5%
Dividends and buybacks ÷ free cash flow42.4%60.7%22.2%24.4%11.4%9.8%7.5%141.3%103.9%23.2%20.0%124.4%205.1%55.4%19.3%26.1%41.6%

Returns use average equity or assets over the year. Return on equity is left blank when equity is negative or so small that the ratio says nothing (above ±200%); interest cover is left blank above 200 times. Price-based ratios such as P/E are on the valuation page.

Financial health

6 of 7 checks passed · August 31, 2026
What it owns · $4.9bn
Short-term assets $1.9bnLonger-term assets $3.0bn
What it owes, and who funded it · $4.9bn
Short-term liabilities $1.1bnLonger-term liabilities $802mShareholders' equity $3.0bn
  • Short-term assets cover short-term liabilities $1.9bn of assets due within a year against $1.1bn of liabilities due within a year.
  • Short-term assets cover long-term liabilities $1.9bn short-term assets against $802m of longer-dated liabilities.
  • More cash than debt $636m of cash against $697m of debt.
  • Debt below 40% of shareholders' equity Debt is 23% of equity.
  • Debt burden no higher than five years ago Debt to equity moved from 24% to 23% over five years.
  • A year's operating cash flow covers at least 20% of debt $826m of operating cash flow against $697m of debt.
  • Operating profit covers interest at least five times over Operating income of $714m against $36m of interest.

From Acuity Inc. (de)'s latest balance sheet as filed. Checks are fixed, documented rules (methodology), counted only where the company reports the figures — a dot means the filing doesn't break the item out. Descriptions of reported data, not advice.

Moat

81 /100

Strong moat

How hard Acuity Inc. (de)'s competitive advantage looks for rivals to wear away, judged from 10 years of its own filings: returns on capital, pricing power, profit durability, cash conversion and discipline.

  • Returns on capital 19 / 20

    Cash operating profit has been a median 14.1% of total assets over 10 years.

  • Pricing power 14 / 20

    Gross margin has been a median 42.4%, moving by 3.2 percentage points (standard deviation) across 10 years.

  • Durability 13 / 20

    Operating margin has been a median 12.7%; its worst year was 10.6%.

  • Cash conversion 16 / 20

    Free cash flow was positive in 10 of 10 years, at a median 12.1% of revenue.

  • Discipline 20 / 20

    The diluted share count fell 14.8% over five years; stock-based pay has been a median 1.0% of revenue.

AI disruption exposure: Low. In this industry, the business rests on physical assets, regulated networks or products AI itself depends on.

A rules-based reading of reported figures, not a forecast and not investment advice. How the score is built: methodology.

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Figures from Acuity Inc. (de)'s SEC filings (10-K and 10-Q), retrieved October 24, 2026. How we read and check them: methodology and data sources. Not investment advice. Back to Acuity Inc. (de).