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Side-by-side financial comparison of ACUITY INC. (DE) (AYI) and SM Energy Co (SM). Click either name above to swap in a different company.

ACUITY INC. (DE) is the larger business by last-quarter revenue ($1.1B vs $704.9M, roughly 1.5× SM Energy Co). On growth, ACUITY INC. (DE) posted the faster year-over-year revenue change (4.9% vs -17.3%). Over the past eight quarters, SM Energy Co's revenue compounded faster (12.2% CAGR vs 4.4%).

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.

SM Energy Company is a company engaged in hydrocarbon exploration. It is organized in Delaware and headquartered in Denver, Colorado.

AYI vs SM — Head-to-Head

Bigger by revenue
AYI
AYI
1.5× larger
AYI
$1.1B
$704.9M
SM
Growing faster (revenue YoY)
AYI
AYI
+22.2% gap
AYI
4.9%
-17.3%
SM
Faster 2-yr revenue CAGR
SM
SM
Annualised
SM
12.2%
4.4%
AYI

Income Statement — Q3 FY2026 vs Q4 FY2025

Metric
AYI
AYI
SM
SM
Revenue
$1.1B
$704.9M
Net Profit
$96.8M
Gross Margin
49.3%
Operating Margin
12.6%
25.9%
Net Margin
9.2%
Revenue YoY
4.9%
-17.3%
Net Profit YoY
24.9%
EPS (diluted)
$3.09
$0.94

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.

Revenue
AYI
AYI
SM
SM
Q1 26
$1.1B
Q4 25
$1.1B
$704.9M
Q3 25
$1.2B
$811.6M
Q2 25
$1.2B
$792.9M
Q1 25
$1.0B
$844.5M
Q4 24
$951.6M
$852.0M
Q3 24
$1.0B
$643.6M
Q2 24
$968.1M
$634.6M
Net Profit
AYI
AYI
SM
SM
Q1 26
$96.8M
Q4 25
$120.5M
Q3 25
$114.0M
$155.1M
Q2 25
$98.4M
$201.7M
Q1 25
$77.5M
$182.3M
Q4 24
$106.7M
Q3 24
$118.9M
$240.5M
Q2 24
$113.9M
$210.3M
Gross Margin
AYI
AYI
SM
SM
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%
Operating Margin
AYI
AYI
SM
SM
Q1 26
12.6%
Q4 25
14.0%
25.9%
Q3 25
14.9%
30.4%
Q2 25
11.9%
37.2%
Q1 25
11.0%
32.7%
Q4 24
14.0%
33.7%
Q3 24
15.2%
51.4%
Q2 24
15.0%
44.0%
Net Margin
AYI
AYI
SM
SM
Q1 26
9.2%
Q4 25
10.5%
Q3 25
9.4%
19.1%
Q2 25
8.3%
25.4%
Q1 25
7.7%
21.6%
Q4 24
11.2%
Q3 24
11.5%
37.4%
Q2 24
11.8%
33.1%
EPS (diluted)
AYI
AYI
SM
SM
Q1 26
$3.09
Q4 25
$3.82
$0.94
Q3 25
$3.61
$1.35
Q2 25
$3.12
$1.76
Q1 25
$2.45
$1.59
Q4 24
$3.35
$1.63
Q3 24
$3.77
$2.09
Q2 24
$3.62
$1.82

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
AYI
AYI
SM
SM
Cash + ST InvestmentsLiquidity on hand
$272.5M
$368.0M
Total DebtLower is stronger
$697.1M
Stockholders' EquityBook value
$2.8B
$4.8B
Total Assets
$4.6B
$9.3B
Debt / EquityLower = less leverage
0.25×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
AYI
AYI
SM
SM
Q1 26
$272.5M
Q4 25
$376.1M
$368.0M
Q3 25
$422.5M
$162.3M
Q2 25
$371.8M
$101.9M
Q1 25
$397.9M
$54.0K
Q4 24
$935.6M
Q3 24
$845.8M
$1.7B
Q2 24
$699.0M
$487.9M
Total Debt
AYI
AYI
SM
SM
Q1 26
$697.1M
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
Stockholders' Equity
AYI
AYI
SM
SM
Q1 26
$2.8B
Q4 25
$2.8B
$4.8B
Q3 25
$2.7B
$4.7B
Q2 25
$2.6B
$4.6B
Q1 25
$2.5B
$4.4B
Q4 24
$2.5B
$4.2B
Q3 24
$2.4B
$4.1B
Q2 24
$2.3B
$3.8B
Total Assets
AYI
AYI
SM
SM
Q1 26
$4.6B
Q4 25
$4.7B
$9.3B
Q3 25
$4.8B
$9.1B
Q2 25
$4.6B
$9.0B
Q1 25
$4.6B
$8.8B
Q4 24
$3.9B
$8.6B
Q3 24
$3.8B
$8.0B
Q2 24
$3.6B
$6.7B
Debt / Equity
AYI
AYI
SM
SM
Q1 26
0.25×
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
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
AYI
AYI
SM
SM
Operating Cash FlowLast quarter
$229.9M
$451.9M
Free Cash FlowOCF − Capex
FCF MarginFCF / Revenue
Capex IntensityCapex / Revenue
Cash ConversionOCF / Net Profit
2.38×
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
AYI
AYI
SM
SM
Q1 26
$229.9M
Q4 25
$140.8M
$451.9M
Q3 25
$202.5M
$505.0M
Q2 25
$207.3M
$571.1M
Q1 25
$59.4M
$483.0M
Q4 24
$132.2M
$578.4M
Q3 24
$174.1M
$452.3M
Q2 24
$152.5M
$476.4M
Free Cash Flow
AYI
AYI
SM
SM
Q1 26
Q4 25
$114.8M
Q3 25
$177.7M
Q2 25
$192.3M
Q1 25
$49.7M
Q4 24
$113.3M
Q3 24
$151.1M
Q2 24
$140.5M
FCF Margin
AYI
AYI
SM
SM
Q1 26
Q4 25
10.0%
Q3 25
14.7%
Q2 25
16.3%
Q1 25
4.9%
Q4 24
11.9%
Q3 24
14.6%
Q2 24
14.5%
Capex Intensity
AYI
AYI
SM
SM
Q1 26
Q4 25
2.3%
Q3 25
2.1%
Q2 25
1.3%
Q1 25
1.0%
Q4 24
2.0%
Q3 24
2.2%
Q2 24
1.2%
Cash Conversion
AYI
AYI
SM
SM
Q1 26
2.38×
Q4 25
1.17×
Q3 25
1.78×
3.26×
Q2 25
2.11×
2.83×
Q1 25
0.77×
2.65×
Q4 24
1.24×
Q3 24
1.46×
1.88×
Q2 24
1.34×
2.27×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

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