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Side-by-side financial comparison of ACUITY INC. (DE) (AYI) and GRIFFON CORP (GFF). Click either name above to swap in a different company.
ACUITY INC. (DE) is the larger business by last-quarter revenue ($1.1B vs $649.1M, roughly 1.8× GRIFFON CORP). ACUITY INC. (DE) runs the higher net margin — 10.5% vs 9.9%, a 0.6% gap on every dollar of revenue. On growth, ACUITY INC. (DE) posted the faster year-over-year revenue change (20.2% vs 2.6%). ACUITY INC. (DE) produced more free cash flow last quarter ($114.8M vs $99.3M). Over the past eight quarters, ACUITY INC. (DE)'s revenue compounded faster (12.4% CAGR vs -1.8%).
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.
Griffon Corporation is a multinational conglomerate headquartered in New York City. It operates as a diversified management and holding company. The company has four subsidiaries: Ames True Temper, ClosetMaid, Clopay Building Products, and CornellCookson. Griffon has been publicly traded since 1961 and is listed on the New York Stock Exchange as a component stock of the S&P SmallCap 600, S&P Composite 1500, and Russell 2000 indices.
AYI vs GFF — Head-to-Head
Income Statement — Q1 FY2026 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $1.1B | $649.1M |
| Net Profit | $120.5M | $64.4M |
| Gross Margin | 48.4% | 41.1% |
| Operating Margin | 14.0% | 17.5% |
| Net Margin | 10.5% | 9.9% |
| Revenue YoY | 20.2% | 2.6% |
| Net Profit YoY | 12.9% | -9.1% |
| EPS (diluted) | $3.82 | $1.41 |
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 | $649.1M | ||
| Q3 25 | $1.2B | $662.2M | ||
| Q2 25 | $1.2B | $613.6M | ||
| Q1 25 | $1.0B | $611.7M | ||
| Q4 24 | $951.6M | $632.4M | ||
| Q3 24 | $1.0B | $659.7M | ||
| Q2 24 | $968.1M | $647.8M | ||
| Q1 24 | $905.9M | $672.9M |
| Q4 25 | $120.5M | $64.4M | ||
| Q3 25 | $114.0M | $43.6M | ||
| Q2 25 | $98.4M | $-120.1M | ||
| Q1 25 | $77.5M | $56.8M | ||
| Q4 24 | $106.7M | $70.9M | ||
| Q3 24 | $118.9M | $62.5M | ||
| Q2 24 | $113.9M | $41.1M | ||
| Q1 24 | $89.2M | $64.1M |
| Q4 25 | 48.4% | 41.1% | ||
| Q3 25 | 48.9% | 41.7% | ||
| Q2 25 | 48.4% | 43.2% | ||
| Q1 25 | 46.5% | 41.2% | ||
| Q4 24 | 47.2% | 41.8% | ||
| Q3 24 | 47.3% | 39.9% | ||
| Q2 24 | 46.7% | 38.5% | ||
| Q1 24 | 45.5% | 40.2% |
| Q4 25 | 14.0% | 17.5% | ||
| Q3 25 | 14.9% | 18.0% | ||
| Q2 25 | 11.9% | -20.5% | ||
| Q1 25 | 11.0% | 16.5% | ||
| Q4 24 | 14.0% | 17.7% | ||
| Q3 24 | 15.2% | 16.9% | ||
| Q2 24 | 15.0% | 13.8% | ||
| Q1 24 | 13.0% | 16.9% |
| Q4 25 | 10.5% | 9.9% | ||
| Q3 25 | 9.4% | 6.6% | ||
| Q2 25 | 8.3% | -19.6% | ||
| Q1 25 | 7.7% | 9.3% | ||
| Q4 24 | 11.2% | 11.2% | ||
| Q3 24 | 11.5% | 9.5% | ||
| Q2 24 | 11.8% | 6.3% | ||
| Q1 24 | 9.8% | 9.5% |
| Q4 25 | $3.82 | $1.41 | ||
| Q3 25 | $3.61 | $1.04 | ||
| Q2 25 | $3.12 | $-2.65 | ||
| Q1 25 | $2.45 | $1.21 | ||
| Q4 24 | $3.35 | $1.49 | ||
| Q3 24 | $3.77 | $1.29 | ||
| Q2 24 | $3.62 | $0.84 | ||
| Q1 24 | $2.84 | $1.28 |
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 | $95.3M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $2.8B | $108.9M |
| Total Assets | $4.7B | $2.1B |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $376.1M | $95.3M | ||
| Q3 25 | $422.5M | $99.0M | ||
| Q2 25 | $371.8M | $107.3M | ||
| Q1 25 | $397.9M | $127.8M | ||
| Q4 24 | $935.6M | $152.0M | ||
| Q3 24 | $845.8M | $114.4M | ||
| Q2 24 | $699.0M | $133.5M | ||
| Q1 24 | $578.9M | $123.0M |
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | $1.5B | ||
| Q1 25 | — | $1.5B | ||
| Q4 24 | — | $1.5B | ||
| Q3 24 | — | $1.5B | ||
| Q2 24 | — | $1.5B | ||
| Q1 24 | — | $1.6B |
| Q4 25 | $2.8B | $108.9M | ||
| Q3 25 | $2.7B | $74.0M | ||
| Q2 25 | $2.6B | $63.9M | ||
| Q1 25 | $2.5B | $214.7M | ||
| Q4 24 | $2.5B | $227.8M | ||
| Q3 24 | $2.4B | $224.9M | ||
| Q2 24 | $2.3B | $223.5M | ||
| Q1 24 | $2.1B | $202.2M |
| Q4 25 | $4.7B | $2.1B | ||
| Q3 25 | $4.8B | $2.1B | ||
| Q2 25 | $4.6B | $2.1B | ||
| Q1 25 | $4.6B | $2.3B | ||
| Q4 24 | $3.9B | $2.3B | ||
| Q3 24 | $3.8B | $2.4B | ||
| Q2 24 | $3.6B | $2.4B | ||
| Q1 24 | $3.5B | $2.4B |
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 22.71× | ||
| Q1 25 | — | 7.16× | ||
| Q4 24 | — | 6.48× | ||
| Q3 24 | — | 6.78× | ||
| Q2 24 | — | 6.74× | ||
| Q1 24 | — | 7.84× |
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 | $107.0M |
| Free Cash FlowOCF − Capex | $114.8M | $99.3M |
| FCF MarginFCF / Revenue | 10.0% | 15.3% |
| Capex IntensityCapex / Revenue | 2.3% | 1.2% |
| Cash ConversionOCF / Net Profit | 1.17× | 1.66× |
| TTM Free Cash FlowTrailing 4 quarters | $534.5M | $278.9M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $140.8M | $107.0M | ||
| Q3 25 | $202.5M | $75.0M | ||
| Q2 25 | $207.3M | $123.1M | ||
| Q1 25 | $59.4M | $16.5M | ||
| Q4 24 | $132.2M | $142.9M | ||
| Q3 24 | $174.1M | $72.1M | ||
| Q2 24 | $152.5M | $122.1M | ||
| Q1 24 | $102.6M | $39.8M |
| Q4 25 | $114.8M | $99.3M | ||
| Q3 25 | $177.7M | $62.4M | ||
| Q2 25 | $192.3M | $114.4M | ||
| Q1 25 | $49.7M | $2.8M | ||
| Q4 24 | $113.3M | $125.5M | ||
| Q3 24 | $151.1M | $51.6M | ||
| Q2 24 | $140.5M | $107.5M | ||
| Q1 24 | $88.2M | $20.8M |
| Q4 25 | 10.0% | 15.3% | ||
| Q3 25 | 14.7% | 9.4% | ||
| Q2 25 | 16.3% | 18.6% | ||
| Q1 25 | 4.9% | 0.5% | ||
| Q4 24 | 11.9% | 19.8% | ||
| Q3 24 | 14.6% | 7.8% | ||
| Q2 24 | 14.5% | 16.6% | ||
| Q1 24 | 9.7% | 3.1% |
| Q4 25 | 2.3% | 1.2% | ||
| Q3 25 | 2.1% | 1.9% | ||
| Q2 25 | 1.3% | 1.4% | ||
| Q1 25 | 1.0% | 2.2% | ||
| Q4 24 | 2.0% | 2.8% | ||
| Q3 24 | 2.2% | 3.1% | ||
| Q2 24 | 1.2% | 2.2% | ||
| Q1 24 | 1.6% | 2.8% |
| Q4 25 | 1.17× | 1.66× | ||
| Q3 25 | 1.78× | 1.72× | ||
| Q2 25 | 2.11× | — | ||
| Q1 25 | 0.77× | 0.29× | ||
| Q4 24 | 1.24× | 2.02× | ||
| Q3 24 | 1.46× | 1.15× | ||
| Q2 24 | 1.34× | 2.97× | ||
| Q1 24 | 1.15× | 0.62× |
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% |
GFF
| Consumer And Professional Products | $241.1M | 37% |
| Residential Repairand Remodel | $202.1M | 31% |
| International Excluding North America | $97.8M | 15% |
| Retail | $47.3M | 7% |
| Residential New Construction | $32.5M | 5% |
| Other | $14.2M | 2% |
| Industrial | $14.1M | 2% |
