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Side-by-side financial comparison of ACUITY INC. (DE) (AYI) and Simpson Manufacturing Co., Inc. (SSD). Click either name above to swap in a different company.
ACUITY INC. (DE) is the larger business by last-quarter revenue ($1.1B vs $588.0M, roughly 1.9× Simpson Manufacturing Co., Inc.). Simpson Manufacturing Co., Inc. runs the higher net margin — 15.0% vs 10.5%, a 4.5% gap on every dollar of revenue. On growth, ACUITY INC. (DE) posted the faster year-over-year revenue change (20.2% vs 9.1%). Over the past eight quarters, ACUITY INC. (DE)'s revenue compounded faster (12.4% CAGR vs -0.8%).
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.
Simpson Manufacturing Company is a leading building materials manufacturer in the United States that produces structural connectors, fasteners, anchors, and products for new construction and retrofitting.
AYI vs SSD — Head-to-Head
Income Statement — Q1 FY2026 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $1.1B | $588.0M |
| Net Profit | $120.5M | $88.2M |
| Gross Margin | 48.4% | 45.2% |
| Operating Margin | 14.0% | 19.5% |
| Net Margin | 10.5% | 15.0% |
| Revenue YoY | 20.2% | 9.1% |
| Net Profit YoY | 12.9% | 13.3% |
| EPS (diluted) | $3.82 | $2.13 |
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 | — | $588.0M | ||
| Q4 25 | $1.1B | $539.3M | ||
| Q3 25 | $1.2B | $623.5M | ||
| Q2 25 | $1.2B | $631.1M | ||
| Q1 25 | $1.0B | $538.9M | ||
| Q4 24 | $951.6M | $517.4M | ||
| Q3 24 | $1.0B | $587.2M | ||
| Q2 24 | $968.1M | $597.0M |
| Q1 26 | — | $88.2M | ||
| Q4 25 | $120.5M | $56.2M | ||
| Q3 25 | $114.0M | $107.4M | ||
| Q2 25 | $98.4M | $103.5M | ||
| Q1 25 | $77.5M | $77.9M | ||
| Q4 24 | $106.7M | $55.4M | ||
| Q3 24 | $118.9M | $93.5M | ||
| Q2 24 | $113.9M | $97.8M |
| Q1 26 | — | 45.2% | ||
| Q4 25 | 48.4% | 43.4% | ||
| Q3 25 | 48.9% | 46.4% | ||
| Q2 25 | 48.4% | 46.7% | ||
| Q1 25 | 46.5% | 46.8% | ||
| Q4 24 | 47.2% | 44.0% | ||
| Q3 24 | 47.3% | 46.8% | ||
| Q2 24 | 46.7% | 46.7% |
| Q1 26 | — | 19.5% | ||
| Q4 25 | 14.0% | 13.9% | ||
| Q3 25 | 14.9% | 22.6% | ||
| Q2 25 | 11.9% | 22.2% | ||
| Q1 25 | 11.0% | 19.0% | ||
| Q4 24 | 14.0% | 14.8% | ||
| Q3 24 | 15.2% | 21.3% | ||
| Q2 24 | 15.0% | 22.1% |
| Q1 26 | — | 15.0% | ||
| Q4 25 | 10.5% | 10.4% | ||
| Q3 25 | 9.4% | 17.2% | ||
| Q2 25 | 8.3% | 16.4% | ||
| Q1 25 | 7.7% | 14.5% | ||
| Q4 24 | 11.2% | 10.7% | ||
| Q3 24 | 11.5% | 15.9% | ||
| Q2 24 | 11.8% | 16.4% |
| Q1 26 | — | $2.13 | ||
| Q4 25 | $3.82 | $1.34 | ||
| Q3 25 | $3.61 | $2.58 | ||
| Q2 25 | $3.12 | $2.47 | ||
| Q1 25 | $2.45 | $1.85 | ||
| Q4 24 | $3.35 | $1.31 | ||
| Q3 24 | $3.77 | $2.21 | ||
| Q2 24 | $3.62 | $2.31 |
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 | $341.0M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $2.8B | $2.1B |
| Total Assets | $4.7B | $3.0B |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $341.0M | ||
| Q4 25 | $376.1M | $384.1M | ||
| Q3 25 | $422.5M | $297.3M | ||
| Q2 25 | $371.8M | $190.4M | ||
| Q1 25 | $397.9M | $150.3M | ||
| Q4 24 | $935.6M | $239.4M | ||
| Q3 24 | $845.8M | $339.4M | ||
| Q2 24 | $699.0M | $354.9M |
| Q1 26 | — | — | ||
| Q4 25 | — | $300.0M | ||
| Q3 25 | — | $371.3M | ||
| Q2 25 | — | $376.9M | ||
| Q1 25 | — | $382.5M | ||
| Q4 24 | — | $388.1M | ||
| Q3 24 | — | $393.8M | ||
| Q2 24 | — | $399.4M |
| Q1 26 | — | $2.1B | ||
| Q4 25 | $2.8B | $2.0B | ||
| Q3 25 | $2.7B | $2.0B | ||
| Q2 25 | $2.6B | $1.9B | ||
| Q1 25 | $2.5B | $1.9B | ||
| Q4 24 | $2.5B | $1.8B | ||
| Q3 24 | $2.4B | $1.9B | ||
| Q2 24 | $2.3B | $1.8B |
| Q1 26 | — | $3.0B | ||
| Q4 25 | $4.7B | $3.1B | ||
| Q3 25 | $4.8B | $3.0B | ||
| Q2 25 | $4.6B | $3.0B | ||
| Q1 25 | $4.6B | $2.8B | ||
| Q4 24 | $3.9B | $2.7B | ||
| Q3 24 | $3.8B | $2.9B | ||
| Q2 24 | $3.6B | $2.8B |
| Q1 26 | — | — | ||
| Q4 25 | — | 0.15× | ||
| Q3 25 | — | 0.19× | ||
| Q2 25 | — | 0.20× | ||
| Q1 25 | — | 0.21× | ||
| Q4 24 | — | 0.21× | ||
| Q3 24 | — | 0.21× | ||
| Q2 24 | — | 0.23× |
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% | — |
| 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 | $155.7M | ||
| Q3 25 | $202.5M | $170.2M | ||
| Q2 25 | $207.3M | $125.2M | ||
| Q1 25 | $59.4M | $7.6M | ||
| Q4 24 | $132.2M | $115.8M | ||
| Q3 24 | $174.1M | $103.3M | ||
| Q2 24 | $152.5M | $111.1M |
| Q1 26 | — | — | ||
| Q4 25 | $114.8M | $119.0M | ||
| Q3 25 | $177.7M | $133.9M | ||
| Q2 25 | $192.3M | $87.3M | ||
| Q1 25 | $49.7M | $-42.6M | ||
| Q4 24 | $113.3M | $60.3M | ||
| Q3 24 | $151.1M | $58.1M | ||
| Q2 24 | $140.5M | $70.9M |
| Q1 26 | — | — | ||
| Q4 25 | 10.0% | 22.1% | ||
| Q3 25 | 14.7% | 21.5% | ||
| Q2 25 | 16.3% | 13.8% | ||
| Q1 25 | 4.9% | -7.9% | ||
| Q4 24 | 11.9% | 11.7% | ||
| Q3 24 | 14.6% | 9.9% | ||
| Q2 24 | 14.5% | 11.9% |
| Q1 26 | — | — | ||
| Q4 25 | 2.3% | 6.8% | ||
| Q3 25 | 2.1% | 5.8% | ||
| Q2 25 | 1.3% | 6.0% | ||
| Q1 25 | 1.0% | 9.3% | ||
| Q4 24 | 2.0% | 10.7% | ||
| Q3 24 | 2.2% | 7.7% | ||
| Q2 24 | 1.2% | 6.7% |
| Q1 26 | — | — | ||
| Q4 25 | 1.17× | 2.77× | ||
| Q3 25 | 1.78× | 1.58× | ||
| Q2 25 | 2.11× | 1.21× | ||
| Q1 25 | 0.77× | 0.10× | ||
| Q4 24 | 1.24× | 2.09× | ||
| Q3 24 | 1.46× | 1.10× | ||
| Q2 24 | 1.34× | 1.14× |
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% |
SSD
Segment breakdown not available.
