Acuity Brands Inc (AYI) — Working Capital to Net Assets Ratio
Acuity Brands Inc (AYI) has a Working Capital to Net Assets ratio of 27.4% as of February 2026. Working capital of $777.10 Million (current assets of $1.51 Billion minus current liabilities of $728.10 Million) is measured against net assets of $2.84 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See operational self-sufficiency of Acuity Brands Inc to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Acuity Brands Inc Working Capital to Net Assets (2001–2025)
This chart shows how Acuity Brands Inc's Working Capital to Net Assets ratio has evolved across 25 annual periods from 2001 to 2025. As of February 2026, the ratio stands at 27.4%, reflecting working capital of $777.10 Million against net assets of $2.84 Billion USD. For the complete balance sheet picture, see AYI asset base.
Annual Working Capital to Net Assets for Acuity Brands Inc (2001–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Acuity Brands Inc from 2001 to 2025, covering 25 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. Check AYI asset resilience ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 29.6% | $805.70 Million | $2.72 Billion | $1.65 Billion | $845.80 Million | ▼ -20.2 pp |
| 2024 | 49.8% | $1.18 Billion | $2.38 Billion | $1.87 Billion | $687.90 Million | ▲ +10.1 pp |
| 2023 | 39.7% | $799.80 Million | $2.02 Billion | $1.40 Billion | $595.40 Million | ▲ +1.5 pp |
| 2022 | 38.1% | $729.10 Million | $1.91 Billion | $1.46 Billion | $733.60 Million | ▼ -3.5 pp |
| 2021 | 41.7% | $852.10 Million | $2.04 Billion | $1.54 Billion | $692.20 Million | ▲ +3.0 pp |
| 2020 | 38.6% | $822.10 Million | $2.13 Billion | $1.44 Billion | $617.60 Million | ▼ -5.4 pp |
| 2019 | 44.1% | $845.70 Million | $1.92 Billion | $1.44 Billion | $596.10 Million | ▲ +13.3 pp |
| 2018 | 30.8% | $528.40 Million | $1.72 Billion | $1.21 Billion | $682.70 Million | ▼ -7.9 pp |
| 2017 | 38.7% | $644.70 Million | $1.67 Billion | $1.25 Billion | $600.90 Million | ▼ -0.5 pp |
| 2016 | 39.2% | $650.40 Million | $1.66 Billion | $1.32 Billion | $672.50 Million | ▼ -28.1 pp |
| 2015 | 67.3% | $915.60 Million | $1.36 Billion | $1.44 Billion | $520.90 Million | ▲ +5.8 pp |
| 2014 | 61.6% | $716.20 Million | $1.16 Billion | $1.19 Billion | $470.50 Million | ▲ +8.5 pp |
| 2013 | 53.1% | $527.30 Million | $993.50 Million | $913.50 Million | $386.20 Million | ▲ +3.4 pp |
| 2012 | 49.7% | $414.20 Million | $834.00 Million | $779.00 Million | $364.80 Million | ▲ +10.2 pp |
| 2011 | 39.5% | $299.10 Million | $757.00 Million | $630.50 Million | $331.40 Million | ▼ -4.4 pp |
| 2010 | 43.9% | $305.00 Million | $694.40 Million | $626.30 Million | $321.30 Million | ▲ +51.9 pp |
| 2009 | -8.0% | $-53.19 Million | $668.71 Million | $422.90 Million | $476.09 Million | ▼ -48.5 pp |
| 2008 | 40.6% | $233.58 Million | $575.55 Million | $756.15 Million | $522.57 Million | ▼ -18.6 pp |
| 2007 | 59.2% | $397.59 Million | $671.97 Million | $867.99 Million | $470.40 Million | ▲ +2.0 pp |
| 2006 | 57.1% | $309.85 Million | $542.26 Million | $737.64 Million | $427.79 Million | ▼ -1.6 pp |
| 2005 | 58.7% | $318.30 Million | $541.79 Million | $717.77 Million | $399.47 Million | ▲ +2.0 pp |
| 2004 | 56.8% | $271.35 Million | $477.98 Million | $633.59 Million | $362.24 Million | ▲ +8.0 pp |
| 2003 | 48.8% | $199.10 Million | $408.29 Million | $558.55 Million | $359.45 Million | ▲ +8.9 pp |
| 2002 | 39.9% | $160.19 Million | $401.95 Million | $591.00 Million | $430.81 Million | ▲ +9.3 pp |
| 2001 | 30.5% | $117.05 Million | $383.30 Million | $559.12 Million | $442.07 Million | — |