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Side-by-side financial comparison of ACUITY INC. (DE) (AYI) and Fabrinet (FN). 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× Fabrinet). ACUITY INC. (DE) runs the higher net margin — 10.5% vs 9.9%, a 0.6% gap on every dollar of revenue. On growth, Fabrinet posted the faster year-over-year revenue change (35.9% vs 20.2%). ACUITY INC. (DE) produced more free cash flow last quarter ($114.8M vs $-5.3M). Over the past eight quarters, Fabrinet's revenue compounded faster (24.4% CAGR vs 12.4%).
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.
FabrinetFNEarnings & Financial Report
Below is a list of companies having stocks that are included in the S&P MidCap 400 stock market index. The index, maintained by S&P Dow Jones Indices, comprises the common stocks of 400 mid-cap, mostly American, companies. Although called the S&P 400, the index sometimes contains more than 400 stocks when it includes two or more share classes of stock from one of its component companies.
AYI vs FN — Head-to-Head
Income Statement — Q1 FY2026 vs Q2 FY2026
| Metric | | |
|---|---|---|
| Revenue | $1.1B | $1.1B |
| Net Profit | $120.5M | $112.6M |
| Gross Margin | 48.4% | 12.2% |
| Operating Margin | 14.0% | 10.1% |
| Net Margin | 10.5% | 9.9% |
| Revenue YoY | 20.2% | 35.9% |
| Net Profit YoY | 12.9% | 30.0% |
| EPS (diluted) | $3.82 | $3.11 |
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.
| Q4 25 | $1.1B | $1.1B | ||
| Q3 25 | $1.2B | $978.1M | ||
| Q2 25 | $1.2B | $909.7M | ||
| Q1 25 | $1.0B | $871.8M | ||
| Q4 24 | $951.6M | $833.6M | ||
| Q3 24 | $1.0B | $804.2M | ||
| Q2 24 | $968.1M | $753.3M | ||
| Q1 24 | $905.9M | $731.5M |
| Q4 25 | $120.5M | $112.6M | ||
| Q3 25 | $114.0M | $95.9M | ||
| Q2 25 | $98.4M | $87.2M | ||
| Q1 25 | $77.5M | $81.3M | ||
| Q4 24 | $106.7M | $86.6M | ||
| Q3 24 | $118.9M | $77.4M | ||
| Q2 24 | $113.9M | $81.1M | ||
| Q1 24 | $89.2M | $80.9M |
| Q4 25 | 48.4% | 12.2% | ||
| Q3 25 | 48.9% | 11.9% | ||
| Q2 25 | 48.4% | 12.2% | ||
| Q1 25 | 46.5% | 11.7% | ||
| Q4 24 | 47.2% | 12.1% | ||
| Q3 24 | 47.3% | 12.3% | ||
| Q2 24 | 46.7% | 12.3% | ||
| Q1 24 | 45.5% | 12.4% |
| Q4 25 | 14.0% | 10.1% | ||
| Q3 25 | 14.9% | 9.6% | ||
| Q2 25 | 11.9% | 9.8% | ||
| Q1 25 | 11.0% | 9.0% | ||
| Q4 24 | 14.0% | 9.5% | ||
| Q3 24 | 15.2% | 9.6% | ||
| Q2 24 | 15.0% | 9.7% | ||
| Q1 24 | 13.0% | 9.7% |
| Q4 25 | 10.5% | 9.9% | ||
| Q3 25 | 9.4% | 9.8% | ||
| Q2 25 | 8.3% | 9.6% | ||
| Q1 25 | 7.7% | 9.3% | ||
| Q4 24 | 11.2% | 10.4% | ||
| Q3 24 | 11.5% | 9.6% | ||
| Q2 24 | 11.8% | 10.8% | ||
| Q1 24 | 9.8% | 11.1% |
| Q4 25 | $3.82 | $3.11 | ||
| Q3 25 | $3.61 | $2.66 | ||
| Q2 25 | $3.12 | $2.41 | ||
| Q1 25 | $2.45 | $2.25 | ||
| Q4 24 | $3.35 | $2.38 | ||
| Q3 24 | $3.77 | $2.13 | ||
| Q2 24 | $3.62 | $2.22 | ||
| Q1 24 | $2.84 | $2.21 |
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 | $960.8M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $2.8B | $2.2B |
| Total Assets | $4.7B | $3.3B |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $376.1M | $960.8M | ||
| Q3 25 | $422.5M | $968.8M | ||
| Q2 25 | $371.8M | $934.2M | ||
| Q1 25 | $397.9M | $950.7M | ||
| Q4 24 | $935.6M | $934.6M | ||
| Q3 24 | $845.8M | $908.9M | ||
| Q2 24 | $699.0M | $858.6M | ||
| Q1 24 | $578.9M | $794.0M |
| Q4 25 | $2.8B | $2.2B | ||
| Q3 25 | $2.7B | $2.1B | ||
| Q2 25 | $2.6B | $2.0B | ||
| Q1 25 | $2.5B | $1.9B | ||
| Q4 24 | $2.5B | $1.8B | ||
| Q3 24 | $2.4B | $1.8B | ||
| Q2 24 | $2.3B | $1.7B | ||
| Q1 24 | $2.1B | $1.7B |
| Q4 25 | $4.7B | $3.3B | ||
| Q3 25 | $4.8B | $3.0B | ||
| Q2 25 | $4.6B | $2.8B | ||
| Q1 25 | $4.6B | $2.6B | ||
| Q4 24 | $3.9B | $2.5B | ||
| Q3 24 | $3.8B | $2.4B | ||
| Q2 24 | $3.6B | $2.3B | ||
| Q1 24 | $3.5B | $2.2B |
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 | $46.3M |
| Free Cash FlowOCF − Capex | $114.8M | $-5.3M |
| FCF MarginFCF / Revenue | 10.0% | -0.5% |
| Capex IntensityCapex / Revenue | 2.3% | 4.6% |
| Cash ConversionOCF / Net Profit | 1.17× | 0.41× |
| TTM Free Cash FlowTrailing 4 quarters | $534.5M | $102.3M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $140.8M | $46.3M | ||
| Q3 25 | $202.5M | $102.6M | ||
| Q2 25 | $207.3M | $55.1M | ||
| Q1 25 | $59.4M | $74.2M | ||
| Q4 24 | $132.2M | $115.9M | ||
| Q3 24 | $174.1M | $83.2M | ||
| Q2 24 | $152.5M | $83.1M | ||
| Q1 24 | $102.6M | $100.9M |
| Q4 25 | $114.8M | $-5.3M | ||
| Q3 25 | $177.7M | $57.3M | ||
| Q2 25 | $192.3M | $4.7M | ||
| Q1 25 | $49.7M | $45.7M | ||
| Q4 24 | $113.3M | $94.0M | ||
| Q3 24 | $151.1M | $62.9M | ||
| Q2 24 | $140.5M | $70.4M | ||
| Q1 24 | $88.2M | $87.3M |
| Q4 25 | 10.0% | -0.5% | ||
| Q3 25 | 14.7% | 5.9% | ||
| Q2 25 | 16.3% | 0.5% | ||
| Q1 25 | 4.9% | 5.2% | ||
| Q4 24 | 11.9% | 11.3% | ||
| Q3 24 | 14.6% | 7.8% | ||
| Q2 24 | 14.5% | 9.3% | ||
| Q1 24 | 9.7% | 11.9% |
| Q4 25 | 2.3% | 4.6% | ||
| Q3 25 | 2.1% | 4.6% | ||
| Q2 25 | 1.3% | 5.5% | ||
| Q1 25 | 1.0% | 3.3% | ||
| Q4 24 | 2.0% | 2.6% | ||
| Q3 24 | 2.2% | 2.5% | ||
| Q2 24 | 1.2% | 1.7% | ||
| Q1 24 | 1.6% | 1.9% |
| Q4 25 | 1.17× | 0.41× | ||
| Q3 25 | 1.78× | 1.07× | ||
| Q2 25 | 2.11× | 0.63× | ||
| Q1 25 | 0.77× | 0.91× | ||
| Q4 24 | 1.24× | 1.34× | ||
| Q3 24 | 1.46× | 1.07× | ||
| Q2 24 | 1.34× | 1.02× | ||
| Q1 24 | 1.15× | 1.25× |
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% |
FN
| Optical Communications | $832.6M | 73% |
| Non Optical Communications | $300.3M | 27% |
