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Side-by-side financial comparison of ACUITY INC. (DE) (AYI) and OCEANEERING INTERNATIONAL INC (OII). Click either name above to swap in a different company.
ACUITY INC. (DE) is the larger business by last-quarter revenue ($1.1B vs $692.4M, roughly 1.7× OCEANEERING INTERNATIONAL INC). ACUITY INC. (DE) runs the higher net margin — 10.5% vs 5.2%, a 5.3% gap on every dollar of revenue. On growth, ACUITY INC. (DE) posted the faster year-over-year revenue change (20.2% vs 3.6%). ACUITY INC. (DE) produced more free cash flow last quarter ($114.8M vs $-76.5M). 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.
Oceaneering International, Inc. is a subsea engineering and applied technology company based in Houston, Texas, U.S. that provides engineered services and hardware to customers who operate in marine, space, and other environments.
AYI vs OII — Head-to-Head
Income Statement — Q1 FY2026 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $1.1B | $692.4M |
| Net Profit | $120.5M | $36.1M |
| Gross Margin | 48.4% | — |
| Operating Margin | 14.0% | — |
| Net Margin | 10.5% | 5.2% |
| Revenue YoY | 20.2% | 3.6% |
| Net Profit YoY | 12.9% | -28.3% |
| EPS (diluted) | $3.82 | $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.
| Q1 26 | — | $692.4M | ||
| Q4 25 | $1.1B | $668.6M | ||
| Q3 25 | $1.2B | $742.9M | ||
| Q2 25 | $1.2B | $698.2M | ||
| Q1 25 | $1.0B | $674.5M | ||
| Q4 24 | $951.6M | $713.5M | ||
| Q3 24 | $1.0B | $679.8M | ||
| Q2 24 | $968.1M | $668.8M |
| Q1 26 | — | $36.1M | ||
| Q4 25 | $120.5M | $177.7M | ||
| Q3 25 | $114.0M | $71.3M | ||
| Q2 25 | $98.4M | $54.4M | ||
| Q1 25 | $77.5M | $50.4M | ||
| Q4 24 | $106.7M | $56.1M | ||
| Q3 24 | $118.9M | $41.2M | ||
| Q2 24 | $113.9M | $35.0M |
| Q1 26 | — | — | ||
| Q4 25 | 48.4% | 19.8% | ||
| Q3 25 | 48.9% | 20.6% | ||
| Q2 25 | 48.4% | 21.3% | ||
| Q1 25 | 46.5% | 20.0% | ||
| Q4 24 | 47.2% | 19.9% | ||
| Q3 24 | 47.3% | 19.3% | ||
| Q2 24 | 46.7% | 18.0% |
| Q1 26 | — | — | ||
| Q4 25 | 14.0% | 9.8% | ||
| Q3 25 | 14.9% | 11.6% | ||
| Q2 25 | 11.9% | 11.3% | ||
| Q1 25 | 11.0% | 10.9% | ||
| Q4 24 | 14.0% | 10.9% | ||
| Q3 24 | 15.2% | 10.5% | ||
| Q2 24 | 15.0% | 9.0% |
| Q1 26 | — | 5.2% | ||
| Q4 25 | 10.5% | 26.6% | ||
| Q3 25 | 9.4% | 9.6% | ||
| Q2 25 | 8.3% | 7.8% | ||
| Q1 25 | 7.7% | 7.5% | ||
| Q4 24 | 11.2% | 7.9% | ||
| Q3 24 | 11.5% | 6.1% | ||
| Q2 24 | 11.8% | 5.2% |
| Q1 26 | — | $0.36 | ||
| Q4 25 | $3.82 | $1.75 | ||
| Q3 25 | $3.61 | $0.71 | ||
| Q2 25 | $3.12 | $0.54 | ||
| Q1 25 | $2.45 | $0.49 | ||
| Q4 24 | $3.35 | $0.55 | ||
| Q3 24 | $3.77 | $0.40 | ||
| Q2 24 | $3.62 | $0.34 |
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 | — |
| Total DebtLower is stronger | — | $488.8M |
| Stockholders' EquityBook value | $2.8B | $1.1B |
| Total Assets | $4.7B | $2.6B |
| Debt / EquityLower = less leverage | — | 0.44× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $376.1M | $695.9M | ||
| Q3 25 | $422.5M | $7.0M | ||
| Q2 25 | $371.8M | $7.0M | ||
| Q1 25 | $397.9M | $7.0M | ||
| Q4 24 | $935.6M | $504.5M | ||
| Q3 24 | $845.8M | — | ||
| Q2 24 | $699.0M | — |
| Q1 26 | — | $488.8M | ||
| Q4 25 | — | $487.4M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $482.0M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
| Q1 26 | — | $1.1B | ||
| Q4 25 | $2.8B | $1.1B | ||
| Q3 25 | $2.7B | $907.7M | ||
| Q2 25 | $2.6B | $842.1M | ||
| Q1 25 | $2.5B | $773.1M | ||
| Q4 24 | $2.5B | $714.3M | ||
| Q3 24 | $2.4B | $698.0M | ||
| Q2 24 | $2.3B | $651.0M |
| Q1 26 | — | $2.6B | ||
| Q4 25 | $4.7B | $2.7B | ||
| Q3 25 | $4.8B | $2.5B | ||
| Q2 25 | $4.6B | $2.3B | ||
| Q1 25 | $4.6B | $2.3B | ||
| Q4 24 | $3.9B | $2.3B | ||
| Q3 24 | $3.8B | $2.4B | ||
| Q2 24 | $3.6B | $2.3B |
| Q1 26 | — | 0.44× | ||
| Q4 25 | — | 0.46× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 0.67× | ||
| 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 | $-76.5M |
| FCF MarginFCF / Revenue | 10.0% | -11.1% |
| Capex IntensityCapex / Revenue | 2.3% | 2.5% |
| Cash ConversionOCF / Net Profit | 1.17× | — |
| TTM Free Cash FlowTrailing 4 quarters | $534.5M | $238.1M |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $140.8M | $221.1M | ||
| Q3 25 | $202.5M | $101.3M | ||
| Q2 25 | $207.3M | $77.2M | ||
| Q1 25 | $59.4M | $-80.7M | ||
| Q4 24 | $132.2M | $128.4M | ||
| Q3 24 | $174.1M | $91.9M | ||
| Q2 24 | $152.5M | $52.6M |
| Q1 26 | — | $-76.5M | ||
| Q4 25 | $114.8M | $190.7M | ||
| Q3 25 | $177.7M | $77.0M | ||
| Q2 25 | $192.3M | $46.9M | ||
| Q1 25 | $49.7M | $-106.8M | ||
| Q4 24 | $113.3M | $94.5M | ||
| Q3 24 | $151.1M | $67.0M | ||
| Q2 24 | $140.5M | $29.8M |
| Q1 26 | — | -11.1% | ||
| Q4 25 | 10.0% | 28.5% | ||
| Q3 25 | 14.7% | 10.4% | ||
| Q2 25 | 16.3% | 6.7% | ||
| Q1 25 | 4.9% | -15.8% | ||
| Q4 24 | 11.9% | 13.2% | ||
| Q3 24 | 14.6% | 9.9% | ||
| Q2 24 | 14.5% | 4.5% |
| Q1 26 | — | 2.5% | ||
| Q4 25 | 2.3% | 4.6% | ||
| Q3 25 | 2.1% | 3.3% | ||
| Q2 25 | 1.3% | 4.3% | ||
| Q1 25 | 1.0% | 3.9% | ||
| Q4 24 | 2.0% | 4.7% | ||
| Q3 24 | 2.2% | 3.7% | ||
| Q2 24 | 1.2% | 3.4% |
| Q1 26 | — | — | ||
| Q4 25 | 1.17× | 1.24× | ||
| Q3 25 | 1.78× | 1.42× | ||
| Q2 25 | 2.11× | 1.42× | ||
| Q1 25 | 0.77× | -1.60× | ||
| Q4 24 | 1.24× | 2.29× | ||
| Q3 24 | 1.46× | 2.23× | ||
| Q2 24 | 1.34× | 1.50× |
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% |
OII
Segment breakdown not available.
