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Side-by-side financial comparison of ACUITY INC. (DE) (AYI) and PHINIA INC. (PHIN). Click either name above to swap in a different company.
ACUITY INC. (DE) is the larger business by last-quarter revenue ($1.1B vs $889.0M, roughly 1.3× PHINIA INC.). On growth, ACUITY INC. (DE) posted the faster year-over-year revenue change (20.2% vs 6.7%). ACUITY INC. (DE) produced more free cash flow last quarter ($114.8M vs $67.0M). Over the past eight quarters, ACUITY INC. (DE)'s revenue compounded faster (12.4% CAGR vs 1.5%).
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.
PHINIA Inc. is a global automotive technology provider specializing in fuel injection systems, starters, alternators, and hybrid/electric vehicle components. It serves OEMs and aftermarket customers across North America, Europe, Asia Pacific and key markets, covering passenger car, commercial vehicle and industrial mobility segments.
AYI vs PHIN — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $1.1B | $889.0M |
| Net Profit | $120.5M | — |
| Gross Margin | 48.4% | 21.7% |
| Operating Margin | 14.0% | 7.8% |
| Net Margin | 10.5% | — |
| Revenue YoY | 20.2% | 6.7% |
| Net Profit YoY | 12.9% | — |
| EPS (diluted) | $3.82 | $1.14 |
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.
| Q4 25 | $1.1B | $889.0M | ||
| Q3 25 | $1.2B | $908.0M | ||
| Q2 25 | $1.2B | $890.0M | ||
| Q1 25 | $1.0B | $796.0M | ||
| Q4 24 | $951.6M | $833.0M | ||
| Q3 24 | $1.0B | $839.0M | ||
| Q2 24 | $968.1M | $868.0M | ||
| Q1 24 | $905.9M | $863.0M |
| Q4 25 | $120.5M | — | ||
| Q3 25 | $114.0M | $13.0M | ||
| Q2 25 | $98.4M | $46.0M | ||
| Q1 25 | $77.5M | $26.0M | ||
| Q4 24 | $106.7M | — | ||
| Q3 24 | $118.9M | $31.0M | ||
| Q2 24 | $113.9M | $14.0M | ||
| Q1 24 | $89.2M | $29.0M |
| Q4 25 | 48.4% | 21.7% | ||
| Q3 25 | 48.9% | 22.0% | ||
| Q2 25 | 48.4% | 22.1% | ||
| Q1 25 | 46.5% | 21.6% | ||
| Q4 24 | 47.2% | 22.7% | ||
| Q3 24 | 47.3% | 22.3% | ||
| Q2 24 | 46.7% | 21.7% | ||
| Q1 24 | 45.5% | 22.2% |
| Q4 25 | 14.0% | 7.8% | ||
| Q3 25 | 14.9% | 3.7% | ||
| Q2 25 | 11.9% | 10.0% | ||
| Q1 25 | 11.0% | 7.8% | ||
| Q4 24 | 14.0% | 6.1% | ||
| Q3 24 | 15.2% | 7.9% | ||
| Q2 24 | 15.0% | 8.2% | ||
| Q1 24 | 13.0% | 8.2% |
| Q4 25 | 10.5% | — | ||
| Q3 25 | 9.4% | 1.4% | ||
| Q2 25 | 8.3% | 5.2% | ||
| Q1 25 | 7.7% | 3.3% | ||
| Q4 24 | 11.2% | — | ||
| Q3 24 | 11.5% | 3.7% | ||
| Q2 24 | 11.8% | 1.6% | ||
| Q1 24 | 9.8% | 3.4% |
| Q4 25 | $3.82 | $1.14 | ||
| Q3 25 | $3.61 | $0.33 | ||
| Q2 25 | $3.12 | $1.14 | ||
| Q1 25 | $2.45 | $0.63 | ||
| Q4 24 | $3.35 | $0.13 | ||
| Q3 24 | $3.77 | $0.70 | ||
| Q2 24 | $3.62 | $0.31 | ||
| Q1 24 | $2.84 | $0.62 |
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 | $359.0M |
| Total DebtLower is stronger | — | $970.0M |
| Stockholders' EquityBook value | $2.8B | $1.6B |
| Total Assets | $4.7B | $3.8B |
| Debt / EquityLower = less leverage | — | 0.61× |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $376.1M | $359.0M | ||
| Q3 25 | $422.5M | $349.0M | ||
| Q2 25 | $371.8M | $347.0M | ||
| Q1 25 | $397.9M | $373.0M | ||
| Q4 24 | $935.6M | $484.0M | ||
| Q3 24 | $845.8M | $477.0M | ||
| Q2 24 | $699.0M | $339.0M | ||
| Q1 24 | $578.9M | $325.0M |
| Q4 25 | — | $970.0M | ||
| Q3 25 | — | $990.0M | ||
| Q2 25 | — | $990.0M | ||
| Q1 25 | — | $989.0M | ||
| Q4 24 | — | $988.0M | ||
| Q3 24 | — | $987.0M | ||
| Q2 24 | — | $821.0M | ||
| Q1 24 | — | $706.0M |
| Q4 25 | $2.8B | $1.6B | ||
| Q3 25 | $2.7B | $1.6B | ||
| Q2 25 | $2.6B | $1.6B | ||
| Q1 25 | $2.5B | $1.5B | ||
| Q4 24 | $2.5B | $1.6B | ||
| Q3 24 | $2.4B | $1.7B | ||
| Q2 24 | $2.3B | $1.7B | ||
| Q1 24 | $2.1B | $1.9B |
| Q4 25 | $4.7B | $3.8B | ||
| Q3 25 | $4.8B | $4.0B | ||
| Q2 25 | $4.6B | $3.9B | ||
| Q1 25 | $4.6B | $3.7B | ||
| Q4 24 | $3.9B | $3.8B | ||
| Q3 24 | $3.8B | $4.0B | ||
| Q2 24 | $3.6B | $3.9B | ||
| Q1 24 | $3.5B | $4.0B |
| Q4 25 | — | 0.61× | ||
| Q3 25 | — | 0.62× | ||
| Q2 25 | — | 0.61× | ||
| Q1 25 | — | 0.64× | ||
| Q4 24 | — | 0.63× | ||
| Q3 24 | — | 0.58× | ||
| Q2 24 | — | 0.47× | ||
| Q1 24 | — | 0.38× |
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 | $96.0M |
| Free Cash FlowOCF − Capex | $114.8M | $67.0M |
| FCF MarginFCF / Revenue | 10.0% | 7.5% |
| Capex IntensityCapex / Revenue | 2.3% | 3.3% |
| Cash ConversionOCF / Net Profit | 1.17× | — |
| TTM Free Cash FlowTrailing 4 quarters | $534.5M | $188.0M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $140.8M | $96.0M | ||
| Q3 25 | $202.5M | $119.0M | ||
| Q2 25 | $207.3M | $57.0M | ||
| Q1 25 | $59.4M | $40.0M | ||
| Q4 24 | $132.2M | $73.0M | ||
| Q3 24 | $174.1M | $95.0M | ||
| Q2 24 | $152.5M | $109.0M | ||
| Q1 24 | $102.6M | $31.0M |
| Q4 25 | $114.8M | $67.0M | ||
| Q3 25 | $177.7M | $93.0M | ||
| Q2 25 | $192.3M | $23.0M | ||
| Q1 25 | $49.7M | $5.0M | ||
| Q4 24 | $113.3M | $53.0M | ||
| Q3 24 | $151.1M | $70.0M | ||
| Q2 24 | $140.5M | $92.0M | ||
| Q1 24 | $88.2M | $-12.0M |
| Q4 25 | 10.0% | 7.5% | ||
| Q3 25 | 14.7% | 10.2% | ||
| Q2 25 | 16.3% | 2.6% | ||
| Q1 25 | 4.9% | 0.6% | ||
| Q4 24 | 11.9% | 6.4% | ||
| Q3 24 | 14.6% | 8.3% | ||
| Q2 24 | 14.5% | 10.6% | ||
| Q1 24 | 9.7% | -1.4% |
| Q4 25 | 2.3% | 3.3% | ||
| Q3 25 | 2.1% | 2.9% | ||
| Q2 25 | 1.3% | 3.8% | ||
| Q1 25 | 1.0% | 4.4% | ||
| Q4 24 | 2.0% | 2.4% | ||
| Q3 24 | 2.2% | 3.0% | ||
| Q2 24 | 1.2% | 2.0% | ||
| Q1 24 | 1.6% | 5.0% |
| Q4 25 | 1.17× | — | ||
| Q3 25 | 1.78× | 9.15× | ||
| Q2 25 | 2.11× | 1.24× | ||
| Q1 25 | 0.77× | 1.54× | ||
| Q4 24 | 1.24× | — | ||
| Q3 24 | 1.46× | 3.06× | ||
| Q2 24 | 1.34× | 7.79× | ||
| Q1 24 | 1.15× | 1.07× |
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% |
PHIN
| Customer | $618.0M | 70% |
| Fuel Systems | $194.0M | 22% |
| Other | $77.0M | 9% |
