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Side-by-side financial comparison of ACUITY INC. (DE) (AYI) and BRUNSWICK CORP (BC). Click either name above to swap in a different company.
BRUNSWICK CORP is the larger business by last-quarter revenue ($1.4B vs $1.1B, roughly 1.2× ACUITY INC. (DE)). ACUITY INC. (DE) runs the higher net margin — 10.5% vs 1.5%, a 9.0% gap on every dollar of revenue. On growth, ACUITY INC. (DE) posted the faster year-over-year revenue change (20.2% vs 17.3%). ACUITY INC. (DE) produced more free cash flow last quarter ($114.8M vs $-116.8M). Over the past eight quarters, ACUITY INC. (DE)'s revenue compounded faster (12.4% CAGR vs -2.3%).
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Brunswick Corporation, formerly known as the Brunswick-Balke-Collender Company, is an American corporation that has been developing, manufacturing and marketing a wide variety of products since 1845. Brunswick has more than 13,000 employees in 24 countries. Brunswick owns a number of brands, including Mercury Marine. In 2024, Brunswick reported sales of US$5.2 billion. Brunswick's global headquarters is in the northern Chicago suburb of Mettawa, Illinois.
AYI vs BC — Head-to-Head
Income Statement — Q1 FY2026 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $1.1B | $1.4B |
| Net Profit | $120.5M | $21.0M |
| Gross Margin | 48.4% | 24.9% |
| Operating Margin | 14.0% | 3.6% |
| Net Margin | 10.5% | 1.5% |
| Revenue YoY | 20.2% | 17.3% |
| Net Profit YoY | 12.9% | — |
| EPS (diluted) | $3.82 | $0.32 |
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.
| Q1 26 | — | $1.4B | ||
| Q4 25 | $1.1B | $1.3B | ||
| Q3 25 | $1.2B | $1.4B | ||
| Q2 25 | $1.2B | $1.4B | ||
| Q1 25 | $1.0B | $1.2B | ||
| Q4 24 | $951.6M | $1.2B | ||
| Q3 24 | $1.0B | $1.3B | ||
| Q2 24 | $968.1M | $1.4B |
| Q1 26 | — | $21.0M | ||
| Q4 25 | $120.5M | $18.7M | ||
| Q3 25 | $114.0M | $-235.5M | ||
| Q2 25 | $98.4M | $59.3M | ||
| Q1 25 | $77.5M | $20.2M | ||
| Q4 24 | $106.7M | $-82.5M | ||
| Q3 24 | $118.9M | $44.6M | ||
| Q2 24 | $113.9M | $100.0M |
| Q1 26 | — | 24.9% | ||
| Q4 25 | 48.4% | 23.1% | ||
| Q3 25 | 48.9% | 25.8% | ||
| Q2 25 | 48.4% | 25.5% | ||
| Q1 25 | 46.5% | 24.9% | ||
| Q4 24 | 47.2% | 21.9% | ||
| Q3 24 | 47.3% | 26.2% | ||
| Q2 24 | 46.7% | 27.1% |
| Q1 26 | — | 3.6% | ||
| Q4 25 | 14.0% | 3.1% | ||
| Q3 25 | 14.9% | -17.8% | ||
| Q2 25 | 11.9% | 7.1% | ||
| Q1 25 | 11.0% | 4.6% | ||
| Q4 24 | 14.0% | -4.8% | ||
| Q3 24 | 15.2% | 7.7% | ||
| Q2 24 | 15.0% | 11.0% |
| Q1 26 | — | 1.5% | ||
| Q4 25 | 10.5% | 1.4% | ||
| Q3 25 | 9.4% | -17.3% | ||
| Q2 25 | 8.3% | 4.1% | ||
| Q1 25 | 7.7% | 1.7% | ||
| Q4 24 | 11.2% | -7.1% | ||
| Q3 24 | 11.5% | 3.5% | ||
| Q2 24 | 11.8% | 6.9% |
| Q1 26 | — | $0.32 | ||
| Q4 25 | $3.82 | $0.32 | ||
| Q3 25 | $3.61 | $-3.59 | ||
| Q2 25 | $3.12 | $0.89 | ||
| Q1 25 | $2.45 | $0.30 | ||
| Q4 24 | $3.35 | $-1.21 | ||
| Q3 24 | $3.77 | $0.67 | ||
| Q2 24 | $3.62 | $1.48 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $376.1M | $277.8M |
| Total DebtLower is stronger | — | $490.2M |
| Stockholders' EquityBook value | $2.8B | $1.6B |
| Total Assets | $4.7B | $5.5B |
| Debt / EquityLower = less leverage | — | 0.31× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $277.8M | ||
| Q4 25 | $376.1M | $256.8M | ||
| Q3 25 | $422.5M | $297.7M | ||
| Q2 25 | $371.8M | $315.7M | ||
| Q1 25 | $397.9M | $286.7M | ||
| Q4 24 | $935.6M | $269.0M | ||
| Q3 24 | $845.8M | $284.1M | ||
| Q2 24 | $699.0M | $494.5M |
| Q1 26 | — | $490.2M | ||
| Q4 25 | — | $2.1B | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $2.4B | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
| Q1 26 | — | $1.6B | ||
| Q4 25 | $2.8B | $1.6B | ||
| Q3 25 | $2.7B | $1.6B | ||
| Q2 25 | $2.6B | $1.9B | ||
| Q1 25 | $2.5B | $1.9B | ||
| Q4 24 | $2.5B | $1.9B | ||
| Q3 24 | $2.4B | $2.0B | ||
| Q2 24 | $2.3B | $2.0B |
| Q1 26 | — | $5.5B | ||
| Q4 25 | $4.7B | $5.3B | ||
| Q3 25 | $4.8B | $5.4B | ||
| Q2 25 | $4.6B | $5.8B | ||
| Q1 25 | $4.6B | $5.9B | ||
| Q4 24 | $3.9B | $5.7B | ||
| Q3 24 | $3.8B | $6.0B | ||
| Q2 24 | $3.6B | $6.4B |
| Q1 26 | — | 0.31× | ||
| Q4 25 | — | 1.30× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 1.25× | ||
| 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 | | |
|---|---|---|
| Operating Cash FlowLast quarter | $140.8M | — |
| Free Cash FlowOCF − Capex | $114.8M | $-116.8M |
| FCF MarginFCF / Revenue | 10.0% | -8.5% |
| Capex IntensityCapex / Revenue | 2.3% | 4.2% |
| Cash ConversionOCF / Net Profit | 1.17× | — |
| TTM Free Cash FlowTrailing 4 quarters | $534.5M | $344.6M |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $140.8M | $132.9M | ||
| Q3 25 | $202.5M | $140.4M | ||
| Q2 25 | $207.3M | $316.2M | ||
| Q1 25 | $59.4M | $-27.4M | ||
| Q4 24 | $132.2M | $306.4M | ||
| Q3 24 | $174.1M | $67.4M | ||
| Q2 24 | $152.5M | $211.0M |
| Q1 26 | — | $-116.8M | ||
| Q4 25 | $114.8M | $83.6M | ||
| Q3 25 | $177.7M | $106.5M | ||
| Q2 25 | $192.3M | $271.3M | ||
| Q1 25 | $49.7M | $-65.1M | ||
| Q4 24 | $113.3M | $276.1M | ||
| Q3 24 | $151.1M | $31.4M | ||
| Q2 24 | $140.5M | $163.9M |
| Q1 26 | — | -8.5% | ||
| Q4 25 | 10.0% | 6.3% | ||
| Q3 25 | 14.7% | 7.8% | ||
| Q2 25 | 16.3% | 18.7% | ||
| Q1 25 | 4.9% | -5.3% | ||
| Q4 24 | 11.9% | 23.9% | ||
| Q3 24 | 14.6% | 2.5% | ||
| Q2 24 | 14.5% | 11.4% |
| Q1 26 | — | 4.2% | ||
| Q4 25 | 2.3% | 3.7% | ||
| Q3 25 | 2.1% | 2.5% | ||
| Q2 25 | 1.3% | 3.1% | ||
| Q1 25 | 1.0% | 3.1% | ||
| Q4 24 | 2.0% | 2.6% | ||
| Q3 24 | 2.2% | 2.8% | ||
| Q2 24 | 1.2% | 3.3% |
| Q1 26 | — | — | ||
| Q4 25 | 1.17× | 7.11× | ||
| Q3 25 | 1.78× | — | ||
| Q2 25 | 2.11× | 5.33× | ||
| Q1 25 | 0.77× | -1.36× | ||
| Q4 24 | 1.24× | — | ||
| Q3 24 | 1.46× | 1.51× | ||
| Q2 24 | 1.34× | 2.11× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
AYI
| Sales Channel Through Independent Sales Network | $616.7M | 54% |
| Acuity Intelligent Spaces | $248.1M | 22% |
| QSCLLC | $95.1M | 8% |
| Sales Channel Through Direct Sales Network | $70.6M | 6% |
| Sales Channel Through Original Equipment Manufacturer And Other | $49.1M | 4% |
| Sales Channel Through Corporate Accounts Network | $40.7M | 4% |
| Sales Channel Through Retail | $40.3M | 4% |
BC
Segment breakdown not available.
