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Side-by-side financial comparison of ACUITY INC. (DE) (AYI) and CMB.TECH NV (CMBT). Click either name above to swap in a different company.

ACUITY INC. (DE) is the larger business by last-quarter revenue ($1.1B vs $592.8M, roughly 1.9× CMB.TECH NV). CMB.TECH NV runs the higher net margin — 32.3% vs 10.5%, a 21.7% gap on every dollar of revenue. On growth, ACUITY INC. (DE) posted the faster year-over-year revenue change (20.2% vs -34.6%).

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.

CMB.TECH, before October 2024 known as Euronav, is a crude oil tanker transport company, which consists of VLCCs, Suezmaxes and FSOs.

AYI vs CMBT — Head-to-Head

Bigger by revenue
AYI
AYI
1.9× larger
AYI
$1.1B
$592.8M
CMBT
Growing faster (revenue YoY)
AYI
AYI
+54.8% gap
AYI
20.2%
-34.6%
CMBT
Higher net margin
CMBT
CMBT
21.7% more per $
CMBT
32.3%
10.5%
AYI

Income Statement — Q1 FY2026 vs Q4 FY2024

Metric
AYI
AYI
CMBT
CMBT
Revenue
$1.1B
$592.8M
Net Profit
$120.5M
$191.2M
Gross Margin
48.4%
Operating Margin
14.0%
46.4%
Net Margin
10.5%
32.3%
Revenue YoY
20.2%
-34.6%
Net Profit YoY
12.9%
-63.3%
EPS (diluted)
$3.82
$1.01

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
AYI
AYI
CMBT
CMBT
Q4 25
$1.1B
Q3 25
$1.2B
Q2 25
$1.2B
Q1 25
$1.0B
Q4 24
$951.6M
$592.8M
Q3 24
$1.0B
Q2 24
$968.1M
Q1 24
$905.9M
Net Profit
AYI
AYI
CMBT
CMBT
Q4 25
$120.5M
Q3 25
$114.0M
Q2 25
$98.4M
Q1 25
$77.5M
Q4 24
$106.7M
$191.2M
Q3 24
$118.9M
Q2 24
$113.9M
Q1 24
$89.2M
Gross Margin
AYI
AYI
CMBT
CMBT
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%
Q1 24
45.5%
Operating Margin
AYI
AYI
CMBT
CMBT
Q4 25
14.0%
Q3 25
14.9%
Q2 25
11.9%
Q1 25
11.0%
Q4 24
14.0%
46.4%
Q3 24
15.2%
Q2 24
15.0%
Q1 24
13.0%
Net Margin
AYI
AYI
CMBT
CMBT
Q4 25
10.5%
Q3 25
9.4%
Q2 25
8.3%
Q1 25
7.7%
Q4 24
11.2%
32.3%
Q3 24
11.5%
Q2 24
11.8%
Q1 24
9.8%
EPS (diluted)
AYI
AYI
CMBT
CMBT
Q4 25
$3.82
Q3 25
$3.61
Q2 25
$3.12
Q1 25
$2.45
Q4 24
$3.35
$1.01
Q3 24
$3.77
Q2 24
$3.62
Q1 24
$2.84

Balance Sheet & Financial Strength

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

Metric
AYI
AYI
CMBT
CMBT
Cash + ST InvestmentsLiquidity on hand
$376.1M
$38.9M
Total DebtLower is stronger
$2.6B
Stockholders' EquityBook value
$2.8B
$1.2B
Total Assets
$4.7B
$3.9B
Debt / EquityLower = less leverage
2.20×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
AYI
AYI
CMBT
CMBT
Q4 25
$376.1M
Q3 25
$422.5M
Q2 25
$371.8M
Q1 25
$397.9M
Q4 24
$935.6M
$38.9M
Q3 24
$845.8M
Q2 24
$699.0M
Q1 24
$578.9M
Total Debt
AYI
AYI
CMBT
CMBT
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
$2.6B
Q3 24
Q2 24
Q1 24
Stockholders' Equity
AYI
AYI
CMBT
CMBT
Q4 25
$2.8B
Q3 25
$2.7B
Q2 25
$2.6B
Q1 25
$2.5B
Q4 24
$2.5B
$1.2B
Q3 24
$2.4B
Q2 24
$2.3B
Q1 24
$2.1B
Total Assets
AYI
AYI
CMBT
CMBT
Q4 25
$4.7B
Q3 25
$4.8B
Q2 25
$4.6B
Q1 25
$4.6B
Q4 24
$3.9B
$3.9B
Q3 24
$3.8B
Q2 24
$3.6B
Q1 24
$3.5B
Debt / Equity
AYI
AYI
CMBT
CMBT
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
2.20×
Q3 24
Q2 24
Q1 24

Cash Flow & Capital Efficiency

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

Metric
AYI
AYI
CMBT
CMBT
Operating Cash FlowLast quarter
$140.8M
$204.4M
Free Cash FlowOCF − Capex
$114.8M
FCF MarginFCF / Revenue
10.0%
Capex IntensityCapex / Revenue
2.3%
Cash ConversionOCF / Net Profit
1.17×
1.07×
TTM Free Cash FlowTrailing 4 quarters
$534.5M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
AYI
AYI
CMBT
CMBT
Q4 25
$140.8M
Q3 25
$202.5M
Q2 25
$207.3M
Q1 25
$59.4M
Q4 24
$132.2M
$204.4M
Q3 24
$174.1M
Q2 24
$152.5M
Q1 24
$102.6M
Free Cash Flow
AYI
AYI
CMBT
CMBT
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
Q1 24
$88.2M
FCF Margin
AYI
AYI
CMBT
CMBT
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%
Q1 24
9.7%
Capex Intensity
AYI
AYI
CMBT
CMBT
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%
Q1 24
1.6%
Cash Conversion
AYI
AYI
CMBT
CMBT
Q4 25
1.17×
Q3 25
1.78×
Q2 25
2.11×
Q1 25
0.77×
Q4 24
1.24×
1.07×
Q3 24
1.46×
Q2 24
1.34×
Q1 24
1.15×

Financial Flow Comparison

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

Revenue Breakdown by Segment

AYI
AYI

Sales Channel Through Independent Sales Network$616.7M54%
Acuity Intelligent Spaces$248.1M22%
QSCLLC$95.1M8%
Sales Channel Through Direct Sales Network$70.6M6%
Sales Channel Through Original Equipment Manufacturer And Other$49.1M4%
Sales Channel Through Corporate Accounts Network$40.7M4%
Sales Channel Through Retail$40.3M4%

CMBT
CMBT

Segment breakdown not available.

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