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Side-by-side financial comparison of ACUITY INC. (DE) (AYI) and Liberty Energy Inc. (LBRT). Click either name above to swap in a different company.
ACUITY INC. (DE) is the larger business by last-quarter revenue ($1.1B vs $1.0B, roughly 1.1× Liberty Energy Inc.). ACUITY INC. (DE) runs the higher net margin — 10.5% vs 2.2%, a 8.3% gap on every dollar of revenue. On growth, ACUITY INC. (DE) posted the faster year-over-year revenue change (20.2% vs 4.5%). Over the past eight quarters, ACUITY INC. (DE)'s revenue compounded faster (12.4% CAGR vs -6.2%).
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.
Liberty Energy Inc. is a North American energy services provider specializing in hydraulic fracturing and well completion solutions for oil and gas operators. It serves clients across major U.S. shale basins, offering low-emission equipment and tailored support to optimize well productivity.
AYI vs LBRT — Head-to-Head
Income Statement — Q1 FY2026 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $1.1B | $1.0B |
| Net Profit | $120.5M | $22.6M |
| Gross Margin | 48.4% | — |
| Operating Margin | 14.0% | 2.2% |
| Net Margin | 10.5% | 2.2% |
| Revenue YoY | 20.2% | 4.5% |
| Net Profit YoY | 12.9% | — |
| EPS (diluted) | $3.82 | $0.14 |
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 | — | $1.0B | ||
| Q4 25 | $1.1B | $1.0B | ||
| Q3 25 | $1.2B | $947.4M | ||
| Q2 25 | $1.2B | $1.0B | ||
| Q1 25 | $1.0B | $977.5M | ||
| Q4 24 | $951.6M | $943.6M | ||
| Q3 24 | $1.0B | $1.1B | ||
| Q2 24 | $968.1M | $1.2B |
| Q1 26 | — | $22.6M | ||
| Q4 25 | $120.5M | $13.7M | ||
| Q3 25 | $114.0M | $43.1M | ||
| Q2 25 | $98.4M | $71.0M | ||
| Q1 25 | $77.5M | $20.1M | ||
| Q4 24 | $106.7M | $51.9M | ||
| Q3 24 | $118.9M | $73.8M | ||
| Q2 24 | $113.9M | $108.4M |
| Q1 26 | — | — | ||
| Q4 25 | 48.4% | 20.6% | ||
| Q3 25 | 48.9% | 18.7% | ||
| Q2 25 | 48.4% | 22.1% | ||
| Q1 25 | 46.5% | 22.1% | ||
| Q4 24 | 47.2% | 21.4% | ||
| Q3 24 | 47.3% | 26.2% | ||
| Q2 24 | 46.7% | 27.9% |
| Q1 26 | — | 2.2% | ||
| Q4 25 | 14.0% | 1.9% | ||
| Q3 25 | 14.9% | -0.3% | ||
| Q2 25 | 11.9% | 3.6% | ||
| Q1 25 | 11.0% | 1.9% | ||
| Q4 24 | 14.0% | 2.6% | ||
| Q3 24 | 15.2% | 9.4% | ||
| Q2 24 | 15.0% | 12.2% |
| Q1 26 | — | 2.2% | ||
| Q4 25 | 10.5% | 1.3% | ||
| Q3 25 | 9.4% | 4.5% | ||
| Q2 25 | 8.3% | 6.8% | ||
| Q1 25 | 7.7% | 2.1% | ||
| Q4 24 | 11.2% | 5.5% | ||
| Q3 24 | 11.5% | 6.5% | ||
| Q2 24 | 11.8% | 9.3% |
| Q1 26 | — | $0.14 | ||
| Q4 25 | $3.82 | $0.08 | ||
| Q3 25 | $3.61 | $0.26 | ||
| Q2 25 | $3.12 | $0.43 | ||
| Q1 25 | $2.45 | $0.12 | ||
| Q4 24 | $3.35 | $0.31 | ||
| Q3 24 | $3.77 | $0.44 | ||
| Q2 24 | $3.62 | $0.64 |
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 | $699.1M |
| Total DebtLower is stronger | — | $7.1M |
| Stockholders' EquityBook value | $2.8B | $1.9B |
| Total Assets | $4.7B | $4.4B |
| Debt / EquityLower = less leverage | — | 0.00× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $699.1M | ||
| Q4 25 | $376.1M | $27.6M | ||
| Q3 25 | $422.5M | $13.5M | ||
| Q2 25 | $371.8M | $19.6M | ||
| Q1 25 | $397.9M | $24.1M | ||
| Q4 24 | $935.6M | $20.0M | ||
| Q3 24 | $845.8M | $23.0M | ||
| Q2 24 | $699.0M | $30.0M |
| Q1 26 | — | $7.1M | ||
| Q4 25 | — | $246.6M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $190.5M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
| Q1 26 | — | $1.9B | ||
| Q4 25 | $2.8B | $2.1B | ||
| Q3 25 | $2.7B | $2.1B | ||
| Q2 25 | $2.6B | $2.0B | ||
| Q1 25 | $2.5B | $2.0B | ||
| Q4 24 | $2.5B | $2.0B | ||
| Q3 24 | $2.4B | $2.0B | ||
| Q2 24 | $2.3B | $1.9B |
| Q1 26 | — | $4.4B | ||
| Q4 25 | $4.7B | $3.6B | ||
| Q3 25 | $4.8B | $3.5B | ||
| Q2 25 | $4.6B | $3.4B | ||
| Q1 25 | $4.6B | $3.4B | ||
| Q4 24 | $3.9B | $3.3B | ||
| Q3 24 | $3.8B | $3.3B | ||
| Q2 24 | $3.6B | $3.2B |
| Q1 26 | — | 0.00× | ||
| Q4 25 | — | 0.12× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 0.10× | ||
| 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 | — |
| FCF MarginFCF / Revenue | 10.0% | — |
| Capex IntensityCapex / Revenue | 2.3% | 13.1% |
| Cash ConversionOCF / Net Profit | 1.17× | — |
| TTM Free Cash FlowTrailing 4 quarters | $534.5M | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $140.8M | $195.4M | ||
| Q3 25 | $202.5M | $51.5M | ||
| Q2 25 | $207.3M | $170.6M | ||
| Q1 25 | $59.4M | $192.1M | ||
| Q4 24 | $132.2M | $177.3M | ||
| Q3 24 | $174.1M | $244.5M | ||
| Q2 24 | $152.5M | $248.2M |
| Q1 26 | — | — | ||
| Q4 25 | $114.8M | $-10.0M | ||
| Q3 25 | $177.7M | $-67.2M | ||
| Q2 25 | $192.3M | $33.1M | ||
| Q1 25 | $49.7M | $58.2M | ||
| Q4 24 | $113.3M | $-26.2M | ||
| Q3 24 | $151.1M | $77.9M | ||
| Q2 24 | $140.5M | $112.2M |
| Q1 26 | — | — | ||
| Q4 25 | 10.0% | -1.0% | ||
| Q3 25 | 14.7% | -7.1% | ||
| Q2 25 | 16.3% | 3.2% | ||
| Q1 25 | 4.9% | 6.0% | ||
| Q4 24 | 11.9% | -2.8% | ||
| Q3 24 | 14.6% | 6.8% | ||
| Q2 24 | 14.5% | 9.7% |
| Q1 26 | — | 13.1% | ||
| Q4 25 | 2.3% | 19.8% | ||
| Q3 25 | 2.1% | 12.5% | ||
| Q2 25 | 1.3% | 13.2% | ||
| Q1 25 | 1.0% | 13.7% | ||
| Q4 24 | 2.0% | 21.6% | ||
| Q3 24 | 2.2% | 14.6% | ||
| Q2 24 | 1.2% | 11.7% |
| Q1 26 | — | — | ||
| Q4 25 | 1.17× | 14.28× | ||
| Q3 25 | 1.78× | 1.20× | ||
| Q2 25 | 2.11× | 2.40× | ||
| Q1 25 | 0.77× | 9.55× | ||
| Q4 24 | 1.24× | 3.42× | ||
| Q3 24 | 1.46× | 3.31× | ||
| Q2 24 | 1.34× | 2.29× |
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% |
LBRT
Segment breakdown not available.
