敏锐度2026年季度报告

Table of Contents PartI. FINANCIAL INFORMATION Item1.Financial StatementsConsolidated Balance Sheets --May 31, 2026(Unaudited) and August 31, 2025Consolidated Statements of Comprehensive Income (Unaudited) -- Three and nine months ended May 31,2026 and May 31, 2025Consolidated Statements of Cash Flows (Unaudited) -- Nine months ended May 31, 2026 and May 31,2025Notes 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 LiabilitiesNote 10 — Debt and Lines of CreditNote 11 — Commitments and ContingenciesNote 12 — Changes in Stockholders' EquityNote 13 — RevenueNote 14 — Share-based PaymentsNote 15 — Pension Plans 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 ACUITY INC.CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)(In millions) ACUITY INC.NOTESTO CONSOLIDATED FINANCIAL STATEMENTS(Unaudited) 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, 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 aesthetic appeal, while our electronics Customers of ABL are located in North America and select international markets that serve new construction, renovationand retrofit, and maintenance and repair applications. Our lighting solutions are sold primarily through a network ofindependent sales agencies, by internal sales representatives, through electrical distributors and consumer retailers, Acuity Intelligent Spaces Segment Atrius makes data in a space accessible, usable, and actionable. Our data platform and cloud applications for buildingperformance and spatial intelligence aim to maximize occupant and owner experiences. Our Distech Controls intelligentBuilding Management Systems (“BMS”) provide management of a space through controls, sensors, and software. Ouropen technology includes products for heating, ventilation, and air conditioning (“HVAC”), refrigeration, lighting, shades,and building access that prioritize end-user outcomes. Q-SYS, our full-stack audio, video, and control platform, unifiesdata, devices, and a cloud-first architecture to deliver real-time actions, experiences, and insights. QSC Audio includes AIS goes to market primarily through system integrators. Key customer verticals include retail stores, airports, universities,enterprise campuses, sports venues, themed entertainment, and hospitality, among many other broad applications throughout North America, Europe, and other select international locations. Basis of Presentation We have prepared theConsolidated Financial Statements in accordance with U.S.generally accepted accountingprinciples (“U.S.GAAP”) to present the financial position, results of operations, and cash flows of Acuity Inc. and itswholly-owned subsidiaries. These unaudited interim consolidated financial statements reflect all normal and recurring adjustments that are, in theopinionof management,necessary to present fairly our consolidated financial position as of May 31,2026,our NOTESTO CONSOLIDATED FINANCIAL STATEMENTS(Unaudited) consolidated cash flows for the nine months ended May 31, 2026 and May31, 2025. Certain information and footnotedisclosures normally included in our annual financial statements prepared in accordance with U.S. GAAP have beencondensed or omitted. However, we believe that the disclosures included herein are adequate to make the informationpresented not misleading. These financial statements should be read in conjunction with the audited consolidated financial Our business exhibits some seasonality, with net sales being affected by weather and seasonal demand on constructionand installation programs, particu