Acuity Inc 2026年季度报告

Form 10-Q For the quarterly period ended February28, 2026. Commission file number 001-16583. Securities registered pursuant to Section 12(b) of the Act: Name of each exchange on which registered New York Stock Exchange Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12months (or for such shorter period that the registrant was required to file such reports),and (2)has been subject to such filing requirements for the past 90days.Yes☑No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuantto Rule405 of RegulationS-T (§232.405 of this chapter) during the preceding 12months (or for such shorter period that the registrantwas required to submit such files).Yes☑No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reportingcompany,” and “emerging growth company” in Rule12b-2 of the Exchange Act. Large accelerated filer☑Accelerated filer☐Non-accelerated filerSmaller reporting company☐Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act).Yes☐No☑ Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. Common stock,$0.01par value—30,315,168 shares as of March31, 2026. ACUITY INC. Table of Contents PartI. FINANCIAL INFORMATION Item1.Financial StatementsConsolidated Balance Sheets --February28, 2026(Unaudited) and August 31, 2025Consolidated Statements of Comprehensive Income (Unaudited) -- Three and six months ended February28, 2026 and February 28, 2025Consolidated Statements of Cash Flows (Unaudited) -- Six months ended February 28, 2026 and February28, 2025Notes to Consolidated Financial Statements (Unaudited)Note 1 — Description of Business and Basis of PresentationNote 2 — Significant Accounting PoliciesNote 3 — AcquisitionsNote 4 — New Accounting PronouncementsNote 5 — Fair Value MeasurementsNote 6 — InventoriesNote 7 — Property, Plant, and EquipmentNote 8 — Goodwill and Intangible AssetsNote 9 — Other Current Liabilities10Note 10 — Debt and Lines of CreditNote 11 — Commitments and Contingencies12Note 12 — Changes in Stockholders' Equity13Note 13 — Revenue14Note 14 — Share-based Payments15Note 15 — Pension Plans15Note 16 — Special Charges16Note 17 — Other Expense16Note 18 — Earnings Per Share17Note 19 — Comprehensive Income17Note 20 — Segment Information18Item 2.Management's Discussion and Analysis of Financial Condition and Results of Operations21Item 3.Quantitative and Qualitative Disclosures about Market Risk29Item4.Controls and Procedures30 PartII. OTHER INFORMATION Item 1.Legal ProceedingsItem1A.Risk FactorsItem 2.Unregistered Sales of Equity Securities and Use of ProceedsItem 5.Other InformationItem 6.Exhibits INDEX TO EXHIBITS SIGNATURES PARTI. FINANCIAL INFORMATION ACUITY INC.CONSOLIDATED BALANCE SHEETS(In millions, except per-share data) ACUITY INC.CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)(In millions) Note 1 — Description of Business and Basis of Presentation Acuity Inc. (referred to herein as “we,” “our,” “us,” the “Company,” or similar references) is a market-leading industrialtechnology company. We use technology to solve problems in spaces, light, and more things to come. Through our twobusiness segments, Acuity Brands Lighting (“ABL”) and Acuity Intelligent Spaces (“AIS”), we design, manufacture, andbring to market products and services that make a valuable difference in people’s lives. We achieve growth through thedevelopment of innovative new products and services, including lighting, lighting controls, building management solutions,and an audio, video, and control platform. We focus on customer outcomes and drive growth and productivity to increasemarket share and deliver superior returns. We look to aggressively deploy capital to grow the business and to enterattractive new verticals. Acuity Brands Lighting Segment Our mission at ABL is to provide sustainable and intelligent lighting solutions that enrich communities where people live,learn, work, and play. Our strategy is to increase product vitality, elevate service levels, use technology to improve anddifferentiate both our products and how we operate the business, and drive productivity. At ABL, our offering combinesluminaires with advanced electronics. Our luminaires deliver performance and aesthe