Acuity Quarterly Balance Sheet
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At close: Oct 12, 4:00 PM ET · Delayed 15 min
Acuity financial position
As of May 31, 2026, Acuity reported total assets of $4.64 billion, down 0.2% from a year earlier against total liabilities of $1.78 billion. Shareholders' equity stood at $2.85 billion, or 61.5% of assets. The company held $411.9 million in cash and equivalents against $697.3 million of debt, a net debt position of $285.4 million.
The current ratio (current assets divided by current liabilities) was 2.05, meaning short-term assets cover obligations due within a year. Debt-to-equity was 0.24.
Summary generated from market data by MetaCap's automated system. Methodology
Acuity balance sheet (quarterly)
| Quarter (USD) | Q3 20262026-05-31 | Q2 20262026-02-28 | Q1 20262025-11-30 | Q4 20252025-08-31 | Q3 20252025-05-31 | Q2 20252025-02-28 | Q1 20252024-11-30 | Q4 20242024-08-31 | Q3 20242024-05-31 | Q2 20242024-02-29 | Q1 20242023-11-30 | Q4 20232023-08-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | 411.90M | 272.50M | 376.10M | 422.50M | 371.80M | 397.90M | 935.60M | 845.80M | 699.00M | 578.90M | 513.30M | 397.90M |
| Receivables | 610.90M | 579.00M | 565.30M | 593.90M | 608.60M | 577.60M | 534.70M | 563.00M | 512.30M | 494.90M | 517.10M | 555.30M |
| Inventory | 458.30M | 515.20M | 518.10M | 526.70M | 486.00M | 471.90M | 391.10M | 387.60M | 372.30M | 375.80M | 365.30M | 368.50M |
| Total Current Assets | 1.62B | 1.51B | 1.58B | 1.65B | 1.59B | 1.56B | 1.94B | 1.87B | 1.67B | 1.55B | 1.47B | 1.40B |
| Property, Plant & Equipment | 345.90M | 350.30M | 345.00M | 343.20M | 323.80M | 322.50M | 299.80M | 303.90M | 298.00M | 296.00M | 293.60M | 297.60M |
| Goodwill | 1.49B | 1.50B | 1.49B | 1.50B | 1.49B | 1.45B | 1.09B | 1.10B | 1.10B | 1.10B | 1.10B | 1.10B |
| Intangible Assets | 1.03B | 1.06B | 1.07B | 1.10B | 1.11B | 1.13B | 440.30M | 440.50M | 452.90M | 462.90M | 471.20M | 481.20M |
| Total Assets | 4.64B | 4.56B | 4.65B | 4.76B | 4.65B | 4.58B | 3.86B | 3.81B | 3.64B | 3.53B | 3.46B | 3.41B |
| Accounts Payable | 363.90M | 354.60M | 396.20M | 454.50M | 409.00M | 352.60M | 331.50M | 352.30M | 323.30M | 322.40M | 311.80M | 285.70M |
| Short-Term Debt | — | — | — | — | — | 100.00M | — | 0 | — | — | — | 0 |
| Total Current Liabilities | 788.30M | 728.10M | 762.40M | 845.80M | 799.50M | 801.10M | 650.60M | 687.90M | 605.30M | 597.90M | 600.60M | 595.40M |
| Long-Term Debt | 697.30M | 697.10M | 797.00M | 896.80M | 996.70M | 996.50M | 496.30M | 496.20M | 496.00M | 495.90M | 495.70M | 495.60M |
| Total Liabilities | 1.78B | 1.72B | 1.86B | 2.03B | 2.06B | 2.06B | 1.40B | 1.44B | 1.39B | 1.38B | 1.40B | 1.39B |
| Shareholders' Equity | 2.85B | 2.84B | 2.79B | 2.72B | 2.58B | 2.52B | 2.46B | 2.38B | 2.25B | 2.15B | 2.06B | 2.02B |
| Retained Earnings | 4.63B | 4.49B | 4.40B | 4.29B | 4.18B | 4.08B | 4.01B | 3.91B | 3.80B | 3.69B | 3.60B | 3.51B |
| Total Debt | 697.30M | 697.10M | 797.00M | 896.80M | 996.70M | 1.10B | 496.30M | 496.20M | 496.00M | 495.90M | 495.70M | 495.60M |
| Net Cash (Debt) | -285.40M | -424.60M | -420.90M | -474.30M | -624.90M | -698.60M | 439.30M | 349.60M | 203.00M | 83.00M | 17.60M | -97.70M |
This table shows 12 quarterly periods of Acuity's balance sheet, from Q3 2026 back to Q4 2023, across 19 line items including cash & equivalents, receivables, inventory. Values in USD; B = billions, M = millions. Fiscal periods follow AYI's reporting calendar. What is a balance sheet?