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Side-by-side financial comparison of ACUITY INC. (DE) (AYI) and Sinclair, Inc. (SBGI). Click either name above to swap in a different company.
ACUITY INC. (DE) is the larger business by last-quarter revenue ($1.1B vs $807.0M, roughly 1.3× Sinclair, Inc.). ACUITY INC. (DE) runs the higher net margin — 9.2% vs 2.5%, a 6.7% gap on every dollar of revenue. On growth, ACUITY INC. (DE) posted the faster year-over-year revenue change (4.9% vs 4.0%). Over the past eight quarters, ACUITY INC. (DE)'s revenue compounded faster (4.4% CAGR vs -1.3%).
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.
Sinclair, Inc., doing business as Sinclair Broadcast Group, is a publicly traded American telecommunications conglomerate that is controlled by the descendants of company founder Julian Sinclair Smith. Headquartered in the Baltimore suburb of Cockeysville, Maryland, the company is the second-largest television station operator in the United States by number of stations after Nexstar Media Group, owning or operating 193 stations across the country in over 100 markets, covering 40% of American ...
AYI vs SBGI — Head-to-Head
Income Statement — Q3 FY2026 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $1.1B | $807.0M |
| Net Profit | $96.8M | $20.0M |
| Gross Margin | 49.3% | — |
| Operating Margin | 12.6% | 0.0% |
| Net Margin | 9.2% | 2.5% |
| Revenue YoY | 4.9% | 4.0% |
| Net Profit YoY | 24.9% | — |
| EPS (diluted) | $3.09 | $0.28 |
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 | $1.1B | $807.0M | ||
| Q4 25 | $1.1B | $836.0M | ||
| Q3 25 | $1.2B | $773.0M | ||
| Q2 25 | $1.2B | $784.0M | ||
| Q1 25 | $1.0B | $776.0M | ||
| Q4 24 | $951.6M | $1.0B | ||
| Q3 24 | $1.0B | $917.0M | ||
| Q2 24 | $968.1M | $829.0M |
| Q1 26 | $96.8M | $20.0M | ||
| Q4 25 | $120.5M | $109.0M | ||
| Q3 25 | $114.0M | $-1.0M | ||
| Q2 25 | $98.4M | $-64.0M | ||
| Q1 25 | $77.5M | $-156.0M | ||
| Q4 24 | $106.7M | $176.0M | ||
| Q3 24 | $118.9M | $94.0M | ||
| Q2 24 | $113.9M | $17.0M |
| Q1 26 | 49.3% | — | ||
| Q4 25 | 48.4% | — | ||
| Q3 25 | 48.9% | — | ||
| Q2 25 | 48.4% | — | ||
| Q1 25 | 46.5% | — | ||
| Q4 24 | 47.2% | — | ||
| Q3 24 | 47.3% | — | ||
| Q2 24 | 46.7% | — |
| Q1 26 | 12.6% | 0.0% | ||
| Q4 25 | 14.0% | 9.6% | ||
| Q3 25 | 14.9% | 7.5% | ||
| Q2 25 | 11.9% | 2.7% | ||
| Q1 25 | 11.0% | 1.8% | ||
| Q4 24 | 14.0% | 26.5% | ||
| Q3 24 | 15.2% | 19.5% | ||
| Q2 24 | 15.0% | 7.7% |
| Q1 26 | 9.2% | 2.5% | ||
| Q4 25 | 10.5% | 13.0% | ||
| Q3 25 | 9.4% | -0.1% | ||
| Q2 25 | 8.3% | -8.2% | ||
| Q1 25 | 7.7% | -20.1% | ||
| Q4 24 | 11.2% | 17.5% | ||
| Q3 24 | 11.5% | 10.3% | ||
| Q2 24 | 11.8% | 2.1% |
| Q1 26 | $3.09 | $0.28 | ||
| Q4 25 | $3.82 | $1.62 | ||
| Q3 25 | $3.61 | $-0.02 | ||
| Q2 25 | $3.12 | $-0.91 | ||
| Q1 25 | $2.45 | $-2.30 | ||
| Q4 24 | $3.35 | $2.64 | ||
| Q3 24 | $3.77 | $1.43 | ||
| Q2 24 | $3.62 | $0.27 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $272.5M | — |
| Total DebtLower is stronger | $697.1M | — |
| Stockholders' EquityBook value | $2.8B | — |
| Total Assets | $4.6B | — |
| Debt / EquityLower = less leverage | 0.25× | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $272.5M | — | ||
| Q4 25 | $376.1M | $866.0M | ||
| Q3 25 | $422.5M | $526.0M | ||
| Q2 25 | $371.8M | $616.0M | ||
| Q1 25 | $397.9M | $631.0M | ||
| Q4 24 | $935.6M | $697.0M | ||
| Q3 24 | $845.8M | $536.0M | ||
| Q2 24 | $699.0M | $378.0M |
| Q1 26 | $697.1M | — | ||
| Q4 25 | — | $4.4B | ||
| Q3 25 | — | $4.1B | ||
| Q2 25 | — | $4.1B | ||
| Q1 25 | — | $4.2B | ||
| Q4 24 | — | $4.1B | ||
| Q3 24 | — | $4.1B | ||
| Q2 24 | — | $4.1B |
| Q1 26 | $2.8B | — | ||
| Q4 25 | $2.8B | $443.0M | ||
| Q3 25 | $2.7B | $347.0M | ||
| Q2 25 | $2.6B | $361.0M | ||
| Q1 25 | $2.5B | $436.0M | ||
| Q4 24 | $2.5B | $583.0M | ||
| Q3 24 | $2.4B | $415.0M | ||
| Q2 24 | $2.3B | $340.0M |
| Q1 26 | $4.6B | — | ||
| Q4 25 | $4.7B | $5.9B | ||
| Q3 25 | $4.8B | $5.6B | ||
| Q2 25 | $4.6B | $5.7B | ||
| Q1 25 | $4.6B | $5.8B | ||
| Q4 24 | $3.9B | $5.9B | ||
| Q3 24 | $3.8B | $5.8B | ||
| Q2 24 | $3.6B | $5.7B |
| Q1 26 | 0.25× | — | ||
| Q4 25 | — | 9.84× | ||
| Q3 25 | — | 11.75× | ||
| Q2 25 | — | 11.30× | ||
| Q1 25 | — | 9.56× | ||
| Q4 24 | — | 7.02× | ||
| Q3 24 | — | 9.86× | ||
| Q2 24 | — | 12.08× |
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 | $229.9M | — |
| Free Cash FlowOCF − Capex | — | — |
| FCF MarginFCF / Revenue | — | — |
| Capex IntensityCapex / Revenue | — | 1.7% |
| Cash ConversionOCF / Net Profit | 2.38× | — |
| TTM Free Cash FlowTrailing 4 quarters | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $229.9M | — | ||
| Q4 25 | $140.8M | $98.0M | ||
| Q3 25 | $202.5M | $-36.0M | ||
| Q2 25 | $207.3M | $122.0M | ||
| Q1 25 | $59.4M | $5.0M | ||
| Q4 24 | $132.2M | $198.0M | ||
| Q3 24 | $174.1M | $210.0M | ||
| Q2 24 | $152.5M | $-306.0M |
| Q1 26 | — | — | ||
| Q4 25 | $114.8M | $79.0M | ||
| Q3 25 | $177.7M | $-58.0M | ||
| Q2 25 | $192.3M | $105.0M | ||
| Q1 25 | $49.7M | $-11.0M | ||
| Q4 24 | $113.3M | $175.0M | ||
| Q3 24 | $151.1M | $193.0M | ||
| Q2 24 | $140.5M | $-329.0M |
| Q1 26 | — | — | ||
| Q4 25 | 10.0% | 9.4% | ||
| Q3 25 | 14.7% | -7.5% | ||
| Q2 25 | 16.3% | 13.4% | ||
| Q1 25 | 4.9% | -1.4% | ||
| Q4 24 | 11.9% | 17.4% | ||
| Q3 24 | 14.6% | 21.0% | ||
| Q2 24 | 14.5% | -39.7% |
| Q1 26 | — | 1.7% | ||
| Q4 25 | 2.3% | 2.3% | ||
| Q3 25 | 2.1% | 2.8% | ||
| Q2 25 | 1.3% | 2.2% | ||
| Q1 25 | 1.0% | 2.1% | ||
| Q4 24 | 2.0% | 2.3% | ||
| Q3 24 | 2.2% | 1.9% | ||
| Q2 24 | 1.2% | 2.8% |
| Q1 26 | 2.38× | — | ||
| Q4 25 | 1.17× | 0.90× | ||
| Q3 25 | 1.78× | — | ||
| Q2 25 | 2.11× | — | ||
| Q1 25 | 0.77× | — | ||
| Q4 24 | 1.24× | 1.13× | ||
| Q3 24 | 1.46× | 2.23× | ||
| Q2 24 | 1.34× | -18.00× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
AYI
Segment breakdown not available.
SBGI
| Media revenue | $701.0M | 87% |
| Other | $82.0M | 10% |
| Political advertising revenue | $18.0M | 2% |
| Non-media revenue | $6.0M | 1% |
