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Side-by-side financial comparison of Amer Sports, Inc. (AS) and ACUITY INC. (DE) (AYI). Click either name above to swap in a different company.

ACUITY INC. (DE) is the larger business by last-quarter revenue ($1.1B vs $1.1B, roughly 1.0× Amer Sports, Inc.). ACUITY INC. (DE) runs the higher net margin — 9.2% vs 1.8%, a 7.4% gap on every dollar of revenue.

Amer Sports, Inc. is a Finnish multinational sporting equipment division based in Helsinki, Finland. Established in 1950 as an industrial conglomerate with interests as diverse as tobacco trading, ship owning and publishing, Amer has gradually evolved into a multinational firm devoted to the production and marketing of sporting goods. The company employs over 9,700 people. Since 2018, Amer has been a subsidiary of Chinese retail conglomerate Anta Sports.

Squarespace, Inc. is an American website building and hosting company based in New York City. It provides software as a service for website building and hosting, and allows users to use pre-built website templates and drag-and-drop elements to create and modify webpages.

AS vs AYI — Head-to-Head

Bigger by revenue
AYI
AYI
1.0× larger
AYI
$1.1B
$1.1B
AS
Higher net margin
AYI
AYI
7.4% more per $
AYI
9.2%
1.8%
AS

Income Statement — Q1 FY2024 vs Q3 FY2026

Metric
AS
AS
AYI
AYI
Revenue
$1.1B
$1.1B
Net Profit
$19.0M
$96.8M
Gross Margin
52.8%
49.3%
Operating Margin
12.4%
12.6%
Net Margin
1.8%
9.2%
Revenue YoY
4.9%
Net Profit YoY
24.9%
EPS (diluted)
$0.05
$3.09

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
AS
AS
AYI
AYI
Q1 26
$1.1B
Q4 25
$1.1B
Q3 25
$1.2B
Q2 25
$1.2B
Q1 25
$1.0B
Q4 24
$951.6M
Q3 24
$1.0B
Q2 24
$968.1M
Net Profit
AS
AS
AYI
AYI
Q1 26
$96.8M
Q4 25
$120.5M
Q3 25
$114.0M
Q2 25
$98.4M
Q1 25
$77.5M
Q4 24
$106.7M
Q3 24
$118.9M
Q2 24
$113.9M
Gross Margin
AS
AS
AYI
AYI
Q1 26
49.3%
Q4 25
48.4%
Q3 25
48.9%
Q2 25
48.4%
Q1 25
46.5%
Q4 24
47.2%
Q3 24
47.3%
Q2 24
46.7%
Operating Margin
AS
AS
AYI
AYI
Q1 26
12.6%
Q4 25
14.0%
Q3 25
14.9%
Q2 25
11.9%
Q1 25
11.0%
Q4 24
14.0%
Q3 24
15.2%
Q2 24
15.0%
Net Margin
AS
AS
AYI
AYI
Q1 26
9.2%
Q4 25
10.5%
Q3 25
9.4%
Q2 25
8.3%
Q1 25
7.7%
Q4 24
11.2%
Q3 24
11.5%
Q2 24
11.8%
EPS (diluted)
AS
AS
AYI
AYI
Q1 26
$3.09
Q4 25
$3.82
Q3 25
$3.61
Q2 25
$3.12
Q1 25
$2.45
Q4 24
$3.35
Q3 24
$3.77
Q2 24
$3.62

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
AS
AS
AYI
AYI
Cash + ST InvestmentsLiquidity on hand
$272.5M
Total DebtLower is stronger
$697.1M
Stockholders' EquityBook value
$2.8B
Total Assets
$4.6B
Debt / EquityLower = less leverage
0.25×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
AS
AS
AYI
AYI
Q1 26
$272.5M
Q4 25
$376.1M
Q3 25
$422.5M
Q2 25
$371.8M
Q1 25
$397.9M
Q4 24
$935.6M
Q3 24
$845.8M
Q2 24
$699.0M
Total Debt
AS
AS
AYI
AYI
Q1 26
$697.1M
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
Stockholders' Equity
AS
AS
AYI
AYI
Q1 26
$2.8B
Q4 25
$2.8B
Q3 25
$2.7B
Q2 25
$2.6B
Q1 25
$2.5B
Q4 24
$2.5B
Q3 24
$2.4B
Q2 24
$2.3B
Total Assets
AS
AS
AYI
AYI
Q1 26
$4.6B
Q4 25
$4.7B
Q3 25
$4.8B
Q2 25
$4.6B
Q1 25
$4.6B
Q4 24
$3.9B
Q3 24
$3.8B
Q2 24
$3.6B
Debt / Equity
AS
AS
AYI
AYI
Q1 26
0.25×
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
AS
AS
AYI
AYI
Operating Cash FlowLast quarter
$114.3M
$229.9M
Free Cash FlowOCF − Capex
$92.2M
FCF MarginFCF / Revenue
8.8%
Capex IntensityCapex / Revenue
2.1%
Cash ConversionOCF / Net Profit
6.02×
2.38×
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
AS
AS
AYI
AYI
Q1 26
$229.9M
Q4 25
$140.8M
Q3 25
$202.5M
Q2 25
$207.3M
Q1 25
$59.4M
Q4 24
$132.2M
Q3 24
$174.1M
Q2 24
$152.5M
Free Cash Flow
AS
AS
AYI
AYI
Q1 26
Q4 25
$114.8M
Q3 25
$177.7M
Q2 25
$192.3M
Q1 25
$49.7M
Q4 24
$113.3M
Q3 24
$151.1M
Q2 24
$140.5M
FCF Margin
AS
AS
AYI
AYI
Q1 26
Q4 25
10.0%
Q3 25
14.7%
Q2 25
16.3%
Q1 25
4.9%
Q4 24
11.9%
Q3 24
14.6%
Q2 24
14.5%
Capex Intensity
AS
AS
AYI
AYI
Q1 26
Q4 25
2.3%
Q3 25
2.1%
Q2 25
1.3%
Q1 25
1.0%
Q4 24
2.0%
Q3 24
2.2%
Q2 24
1.2%
Cash Conversion
AS
AS
AYI
AYI
Q1 26
2.38×
Q4 25
1.17×
Q3 25
1.78×
Q2 25
2.11×
Q1 25
0.77×
Q4 24
1.24×
Q3 24
1.46×
Q2 24
1.34×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

AS
AS

Americas2$409.6M39%
EMEA1$356.9M34%
Greater China3$205.6M20%
Asia Pacific4$78.2M7%

AYI
AYI

Segment breakdown not available.

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