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

DANA Inc is the larger business by last-quarter revenue ($1.3B vs $1.1B, roughly 1.2× ACUITY INC. (DE)). ACUITY INC. (DE) runs the higher net margin — 9.2% vs -3.9%, a 13.0% gap on every dollar of revenue. On growth, ACUITY INC. (DE) posted the faster year-over-year revenue change (4.9% vs -44.5%). Over the past eight quarters, ACUITY INC. (DE)'s revenue compounded faster (4.4% CAGR vs -31.2%).

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Dana Incorporated is an American supplier of axles, driveshafts, and electrodynamic, thermal, sealing, and digital equipment for conventional, hybrid, and electric-powered vehicles. The company's products and services are aimed at the light vehicle and commercial vehicle equipment markets. Founded in 1904 and based in Maumee, Ohio, the company employs nearly 28,000 people in 33 countries. In 2022, Dana generated sales of $10.2 billion. The company is included in the Fortune 500.

AYI vs DAN — Head-to-Head

Bigger by revenue
DAN
DAN
1.2× larger
DAN
$1.3B
$1.1B
AYI
Growing faster (revenue YoY)
AYI
AYI
+49.4% gap
AYI
4.9%
-44.5%
DAN
Higher net margin
AYI
AYI
13.0% more per $
AYI
9.2%
-3.9%
DAN
Faster 2-yr revenue CAGR
AYI
AYI
Annualised
AYI
4.4%
-31.2%
DAN

Income Statement — Q3 FY2026 vs Q4 FY2025

Metric
AYI
AYI
DAN
DAN
Revenue
$1.1B
$1.3B
Net Profit
$96.8M
$-50.0M
Gross Margin
49.3%
6.0%
Operating Margin
12.6%
-0.2%
Net Margin
9.2%
-3.9%
Revenue YoY
4.9%
-44.5%
Net Profit YoY
24.9%
37.5%
EPS (diluted)
$3.09
$-0.36

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
DAN
DAN
Q1 26
$1.1B
Q4 25
$1.1B
$1.3B
Q3 25
$1.2B
$1.9B
Q2 25
$1.2B
$1.9B
Q1 25
$1.0B
$2.4B
Q4 24
$951.6M
$2.3B
Q3 24
$1.0B
$2.5B
Q2 24
$968.1M
$2.7B
Net Profit
AYI
AYI
DAN
DAN
Q1 26
$96.8M
Q4 25
$120.5M
$-50.0M
Q3 25
$114.0M
$83.0M
Q2 25
$98.4M
$27.0M
Q1 25
$77.5M
$25.0M
Q4 24
$106.7M
$-80.0M
Q3 24
$118.9M
$4.0M
Q2 24
$113.9M
$16.0M
Gross Margin
AYI
AYI
DAN
DAN
Q1 26
49.3%
Q4 25
48.4%
6.0%
Q3 25
48.9%
8.7%
Q2 25
48.4%
7.1%
Q1 25
46.5%
9.4%
Q4 24
47.2%
5.7%
Q3 24
47.3%
9.9%
Q2 24
46.7%
9.3%
Operating Margin
AYI
AYI
DAN
DAN
Q1 26
12.6%
Q4 25
14.0%
-0.2%
Q3 25
14.9%
2.8%
Q2 25
11.9%
0.8%
Q1 25
11.0%
3.1%
Q4 24
14.0%
-1.5%
Q3 24
15.2%
3.6%
Q2 24
15.0%
3.8%
Net Margin
AYI
AYI
DAN
DAN
Q1 26
9.2%
Q4 25
10.5%
-3.9%
Q3 25
9.4%
4.3%
Q2 25
8.3%
1.4%
Q1 25
7.7%
1.1%
Q4 24
11.2%
-3.4%
Q3 24
11.5%
0.2%
Q2 24
11.8%
0.6%
EPS (diluted)
AYI
AYI
DAN
DAN
Q1 26
$3.09
Q4 25
$3.82
$-0.36
Q3 25
$3.61
$0.64
Q2 25
$3.12
$0.19
Q1 25
$2.45
$0.17
Q4 24
$3.35
$-0.55
Q3 24
$3.77
$0.03
Q2 24
$3.62
$0.11

Balance Sheet & Financial Strength

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

Metric
AYI
AYI
DAN
DAN
Cash + ST InvestmentsLiquidity on hand
$272.5M
$469.0M
Total DebtLower is stronger
$697.1M
$2.6B
Stockholders' EquityBook value
$2.8B
$840.0M
Total Assets
$4.6B
$7.8B
Debt / EquityLower = less leverage
0.25×
3.05×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
AYI
AYI
DAN
DAN
Q1 26
$272.5M
Q4 25
$376.1M
$469.0M
Q3 25
$422.5M
$414.0M
Q2 25
$371.8M
$486.0M
Q1 25
$397.9M
$507.0M
Q4 24
$935.6M
$494.0M
Q3 24
$845.8M
$419.0M
Q2 24
$699.0M
$419.0M
Total Debt
AYI
AYI
DAN
DAN
Q1 26
$697.1M
Q4 25
$2.6B
Q3 25
$2.6B
Q2 25
$2.6B
Q1 25
$2.4B
Q4 24
$2.4B
Q3 24
$2.4B
Q2 24
$2.4B
Stockholders' Equity
AYI
AYI
DAN
DAN
Q1 26
$2.8B
Q4 25
$2.8B
$840.0M
Q3 25
$2.7B
$1.1B
Q2 25
$2.6B
$1.2B
Q1 25
$2.5B
$1.4B
Q4 24
$2.5B
$1.3B
Q3 24
$2.4B
$1.5B
Q2 24
$2.3B
$1.5B
Total Assets
AYI
AYI
DAN
DAN
Q1 26
$4.6B
Q4 25
$4.7B
$7.8B
Q3 25
$4.8B
$8.1B
Q2 25
$4.6B
$8.1B
Q1 25
$4.6B
$7.8B
Q4 24
$3.9B
$7.5B
Q3 24
$3.8B
$7.9B
Q2 24
$3.6B
$7.8B
Debt / Equity
AYI
AYI
DAN
DAN
Q1 26
0.25×
Q4 25
3.05×
Q3 25
2.35×
Q2 25
2.13×
Q1 25
1.76×
Q4 24
1.79×
Q3 24
1.65×
Q2 24
1.62×

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
DAN
DAN
Operating Cash FlowLast quarter
$229.9M
$406.0M
Free Cash FlowOCF − Capex
$345.0M
FCF MarginFCF / Revenue
26.6%
Capex IntensityCapex / Revenue
4.7%
Cash ConversionOCF / Net Profit
2.38×
TTM Free Cash FlowTrailing 4 quarters
$298.0M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
AYI
AYI
DAN
DAN
Q1 26
$229.9M
Q4 25
$140.8M
$406.0M
Q3 25
$202.5M
$111.0M
Q2 25
$207.3M
$32.0M
Q1 25
$59.4M
$-37.0M
Q4 24
$132.2M
$302.0M
Q3 24
$174.1M
$35.0M
Q2 24
$152.5M
$215.0M
Free Cash Flow
AYI
AYI
DAN
DAN
Q1 26
Q4 25
$114.8M
$345.0M
Q3 25
$177.7M
$62.0M
Q2 25
$192.3M
$3.0M
Q1 25
$49.7M
$-112.0M
Q4 24
$113.3M
$149.0M
Q3 24
$151.1M
$-11.0M
Q2 24
$140.5M
$104.0M
FCF Margin
AYI
AYI
DAN
DAN
Q1 26
Q4 25
10.0%
26.6%
Q3 25
14.7%
3.2%
Q2 25
16.3%
0.2%
Q1 25
4.9%
-4.8%
Q4 24
11.9%
6.4%
Q3 24
14.6%
-0.4%
Q2 24
14.5%
3.8%
Capex Intensity
AYI
AYI
DAN
DAN
Q1 26
Q4 25
2.3%
4.7%
Q3 25
2.1%
2.6%
Q2 25
1.3%
1.5%
Q1 25
1.0%
3.2%
Q4 24
2.0%
6.6%
Q3 24
2.2%
1.9%
Q2 24
1.2%
4.1%
Cash Conversion
AYI
AYI
DAN
DAN
Q1 26
2.38×
Q4 25
1.17×
Q3 25
1.78×
1.34×
Q2 25
2.11×
1.19×
Q1 25
0.77×
-1.48×
Q4 24
1.24×
Q3 24
1.46×
8.75×
Q2 24
1.34×
13.44×

Financial Flow Comparison

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

Revenue Breakdown by Segment

AYI
AYI

Segment breakdown not available.

DAN
DAN

Light Vehicle Segment$912.0M70%
Commercial Vehicle Segment$218.0M17%
Other$166.0M13%

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