Acuity Brands Inc (AYI) - Net Assets
Based on the latest financial reports, Acuity Brands Inc (AYI) has net assets worth $2.79 Billion USD as of November 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($4.65 Billion) and total liabilities ($1.86 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check AYI asset liquidity ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $2.79 Billion |
| % of Total Assets | 60.06% |
| Annual Growth Rate | 7.54% |
| 5-Year Change | 33.28% |
| 10-Year Change | 64.17% |
| Growth Volatility | 10.23 |
Acuity Brands Inc - Net Assets Trend (2000–2025)
This chart illustrates how Acuity Brands Inc's net assets have evolved over time, based on quarterly financial data. Also explore Acuity Brands Inc total assets for the complete picture of this company's asset base.
Annual Net Assets for Acuity Brands Inc (2000–2025)
The table below shows the annual net assets of Acuity Brands Inc from 2000 to 2025. For live valuation and market cap data, see market value of Acuity Brands Inc.
| Year | Net Assets | Change |
|---|---|---|
| 2025-08-31 | $2.72 Billion | +14.55% |
| 2024-08-31 | $2.38 Billion | +18.03% |
| 2023-08-31 | $2.02 Billion | +5.42% |
| 2022-08-31 | $1.91 Billion | -6.49% |
| 2021-08-31 | $2.04 Billion | -3.90% |
| 2020-08-31 | $2.13 Billion | +10.87% |
| 2019-08-31 | $1.92 Billion | +11.77% |
| 2018-08-31 | $1.72 Billion | +3.07% |
| 2017-08-31 | $1.67 Billion | +0.35% |
| 2016-08-31 | $1.66 Billion | +22.04% |
| 2015-08-31 | $1.36 Billion | +16.89% |
| 2014-08-31 | $1.16 Billion | +17.11% |
| 2013-08-31 | $993.50 Million | +19.12% |
| 2012-08-31 | $834.00 Million | +10.17% |
| 2011-08-31 | $757.00 Million | +9.01% |
| 2010-08-31 | $694.40 Million | +3.84% |
| 2009-08-31 | $668.71 Million | +16.19% |
| 2008-08-31 | $575.55 Million | -14.35% |
| 2007-08-31 | $671.97 Million | +23.92% |
| 2006-08-31 | $542.26 Million | +0.09% |
| 2005-08-31 | $541.79 Million | +13.35% |
| 2004-08-31 | $477.98 Million | +17.07% |
| 2003-08-31 | $408.29 Million | +1.58% |
| 2002-08-31 | $401.95 Million | +4.87% |
| 2001-08-31 | $383.30 Million | -13.44% |
| 2000-08-31 | $442.80 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Acuity Brands Inc's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 428580000000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (August 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $4.29 Billion | 157.28% |
| Common Stock | $500.00K | 0.02% |
| Other Comprehensive Income | $-76.50 Million | -2.81% |
| Total Equity | $2.72 Billion | 100.00% |
Acuity Brands Inc Competitors by Market Cap
The table below lists competitors of Acuity Brands Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Beijing YanDong MicroElectronic Co. Ltd. A
SHG:688172
|
$8.88 Billion |
|
Zhejiang Dahua Technology Co Ltd
SHE:002236
|
$8.89 Billion |
|
ENN ENERGY HLD.UNS.ADR/25
F:XGH0
|
$8.90 Billion |
|
Procore Technologies Inc
NYSE:PCOR
|
$8.90 Billion |
|
Jazz Pharmaceuticals plc
F:J7Z
|
$8.86 Billion |
|
Sofina Société Anonyme
BR:SOF
|
$8.86 Billion |
|
Baxter International Inc
NYSE:BAX
|
$8.85 Billion |
|
Itissalat Al-Maghrib
PA:IAM
|
$8.85 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Acuity Brands Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 2,378,800,000 to 2,724,900,000, a change of 346,100,000 (14.5%).
- Net income of 396,600,000 contributed positively to equity growth.
- Dividend payments of 20,600,000 reduced retained earnings.
- Share repurchases of 118,500,000 reduced equity.
- Other comprehensive income increased equity by 38,400,000.
- Other factors increased equity by 50,200,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $396.60 Million | +14.55% |
| Dividends Paid | $20.60 Million | -0.76% |
| Share Repurchases | $118.50 Million | -4.35% |
| Other Comprehensive Income | $38.40 Million | +1.41% |
| Other Changes | $50.20 Million | +1.84% |
| Total Change | $- | 14.55% |
Book Value vs Market Value Analysis
This analysis compares Acuity Brands Inc's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 3.36x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 31.00x to 3.36x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2001-08-31 | $9.33 | $289.29 | x |
| 2002-08-31 | $9.74 | $289.29 | x |
| 2003-08-31 | $9.79 | $289.29 | x |
| 2004-08-31 | $11.09 | $289.29 | x |
| 2005-08-31 | $12.14 | $289.29 | x |
| 2006-08-31 | $11.90 | $289.29 | x |
| 2007-08-31 | $15.31 | $289.29 | x |
| 2008-08-31 | $13.83 | $289.29 | x |
| 2009-08-31 | $16.09 | $289.29 | x |
| 2010-08-31 | $16.04 | $289.29 | x |
| 2011-08-31 | $17.69 | $289.29 | x |
| 2012-08-31 | $19.90 | $289.29 | x |
| 2013-08-31 | $23.38 | $289.29 | x |
| 2014-08-31 | $27.06 | $289.29 | x |
| 2015-08-31 | $31.34 | $289.29 | x |
| 2016-08-31 | $37.89 | $289.29 | x |
| 2017-08-31 | $38.47 | $289.29 | x |
| 2018-08-31 | $41.87 | $289.29 | x |
| 2019-08-31 | $48.21 | $289.29 | x |
| 2020-08-31 | $53.72 | $289.29 | x |
| 2021-08-31 | $55.86 | $289.29 | x |
| 2022-08-31 | $55.18 | $289.29 | x |
| 2023-08-31 | $62.66 | $289.29 | x |
| 2024-08-31 | $75.65 | $289.29 | x |
| 2025-08-31 | $86.12 | $289.29 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Acuity Brands Inc utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 14.55%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 9.13%
- • Asset Turnover: 0.91x
- • Equity Multiplier: 1.75x
- Recent ROE (14.55%) is below the historical average (15.85%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2000 | 18.90% | 4.14% | 1.42x | 3.21x | $39.41 Million |
| 2001 | 10.57% | 2.04% | 1.49x | 3.47x | $2.17 Million |
| 2002 | 12.94% | 2.64% | 1.45x | 3.38x | $11.83 Million |
| 2003 | 11.70% | 2.33% | 1.59x | 3.16x | $6.95 Million |
| 2004 | 14.06% | 3.19% | 1.54x | 2.85x | $19.42 Million |
| 2005 | 9.64% | 2.40% | 1.51x | 2.66x | $-1.95 Million |
| 2006 | 19.65% | 5.79% | 1.27x | 2.66x | $52.34 Million |
| 2007 | 22.03% | 7.54% | 1.22x | 2.40x | $80.86 Million |
| 2008 | 25.76% | 7.32% | 1.44x | 2.45x | $90.70 Million |
| 2009 | 12.70% | 5.12% | 1.29x | 1.92x | $18.04 Million |
| 2010 | 11.46% | 4.89% | 1.08x | 2.16x | $10.16 Million |
| 2011 | 13.94% | 5.88% | 1.12x | 2.11x | $29.80 Million |
| 2012 | 13.94% | 6.01% | 1.11x | 2.08x | $32.90 Million |
| 2013 | 12.82% | 6.10% | 1.10x | 1.92x | $28.05 Million |
| 2014 | 15.11% | 7.34% | 1.10x | 1.86x | $59.45 Million |
| 2015 | 16.33% | 8.21% | 1.11x | 1.79x | $86.10 Million |
| 2016 | 17.52% | 8.84% | 1.12x | 1.78x | $124.82 Million |
| 2017 | 19.31% | 9.18% | 1.21x | 1.74x | $155.14 Million |
| 2018 | 20.36% | 9.50% | 1.23x | 1.74x | $177.92 Million |
| 2019 | 17.22% | 9.00% | 1.16x | 1.65x | $138.51 Million |
| 2020 | 11.67% | 7.46% | 0.95x | 1.64x | $35.55 Million |
| 2021 | 14.98% | 8.85% | 0.97x | 1.75x | $101.85 Million |
| 2022 | 20.09% | 9.59% | 1.15x | 1.82x | $192.82 Million |
| 2023 | 17.17% | 8.75% | 1.16x | 1.69x | $144.46 Million |
| 2024 | 17.77% | 11.00% | 1.01x | 1.60x | $184.72 Million |
| 2025 | 14.55% | 9.13% | 0.91x | 1.75x | $124.11 Million |
Industry Comparison
This section compares Acuity Brands Inc's net assets metrics with peer companies in the Electrical Equipment & Parts industry.
Industry Context
- Industry: Electrical Equipment & Parts
- Average net assets among peers: $198,945,919
- Average return on equity (ROE) among peers: -66.29%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Acuity Brands Inc (AYI) | $2.79 Billion | 18.90% | 0.67x | $8.87 Billion |
| Advent Technologies Holdings Inc (ADN) | $214.11 Million | -0.26% | 0.04x | $1.38 Million |
| Ads Tec Energy PLC (ADSE) | $13.74 Million | 0.00% | 2.67x | $642.11 Million |
| Advanced Energy Industries Inc (AEIS) | $257.43 Million | 4.98% | 0.20x | $14.26 Billion |
| Amprius Technologies Inc. (AMPX) | $1.17 Million | -634.56% | 4.70x | $1.30 Billion |
| Asia Pacific Wire & Cable Corp Ltd (APWC) | $228.44 Million | -0.71% | 0.31x | $63.09 Million |
| Atkore International Group Inc (ATKR) | $156.28 Million | -3.17% | 6.13x | $2.02 Billion |
| Bloom Energy Corp (BE) | $792.96 Million | -11.15% | 4.54x | $39.20 Billion |
| CBAK Energy Technology Inc (CBAT) | $120.07 Million | 9.82% | 1.52x | $70.95 Million |
| CCSC Technology International Holdings Limited Ordinary Shares (CCTG) | $6.32 Million | 38.44% | 1.02x | $2.10 Million |
About Acuity Brands Inc
Acuity Inc. provides lighting, lighting controls, building management system, and an audio, video, and control platform in the United States and internationally. It operates in two segments, Acuity Brands Lighting (ABL); and the Acuity Intelligent Spaces (AIS). The ABL segment provides lighting solutions and luminaires with advanced electronics under the Aculux, American Electric Lighting, Cyclon… Read more