ACUITY BRANDS INC
For the period ended Feb 29, 2024. Filed Apr 3, 2024.
View on SEC.govAbout this filing
A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Feb 29, 2024 · Filed Apr 3, 2024
AYI$334.50+3.5%Stored close · as of Nov 9, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
See the whole filing, with its images and exhibitsContents
Table of Contents
| Page No. | ||
|---|---|---|
| Part I. FINANCIAL INFORMATION | ||
| Item 1. · Financial Statements | ||
| Consolidated Balance Sheets -- February 29, 2024 (Unaudited) and August 31, 2023 | 1 | |
| Consolidated Statements of Comprehensive Income (Unaudited) -- Three months and six months ended February 29, 2024 and February 28, 2023 | 2 | |
| Consolidated Statements of Cash Flows (Unaudited) -- Six months ended February 29, 2024 and February 28, 2023 | 3 | |
| Notes to Consolidated Financial Statements (Unaudited) | 4 | |
| Note 1 — Description of Business and Basis of Presentation | 4 | |
| Note 2 — Significant Accounting Policies | 5 | |
| Note 3 — Acquisitions and Divestitures | 5 | |
| Note 4 — New Accounting Pronouncements | 6 | |
| Note 5 — Fair Value Measurements | 7 | |
| Note 6 — Inventories | 8 | |
| Note 7 — Property, Plant, and Equipment | 8 | |
| Note 8 — Goodwill and Intangible Assets | 8 | |
| Note 9 — Other Current Liabilities | 9 | |
| Note 10 — Debt and Lines of Credit | 10 | |
| Note 11 — Commitments and Contingencies | 10 | |
| Note 12 — Changes in Stockholders' Equity | 12 | |
| Note 13 — Revenue Recognition | 13 | |
| Note 14 — Share-based Payments | 14 | |
| Note 15 — Pension Plans | 14 | |
| Note 16 — Special Charges | 15 | |
| Note 17 — Other Expense | 15 | |
| Note 18 — Earnings Per Share | 16 | |
| Note 19 — Comprehensive Income | 16 | |
| Note 20 — Segment Information | 17 | |
| Item 2. | Management's Discussion and Analysis of Financial Condition and Results of Operations | 19 |
| Item 3. | Quantitative and Qualitative Disclosures about Market Risk | 26 |
| Item 4. | Controls and Procedures | 27 |
| Part II. OTHER INFORMATION | ||
| Item 1. | Legal Proceedings | 28 |
| Item 1A. | Risk Factors | 28 |
| Item 2. | Unregistered Sales of Equity Securities and Use of Proceeds | 28 |
| Item 5. | Other Information | 28 |
| Item 6. | Exhibits | 28 |
| INDEX TO EXHIBITS | 29 | |
| SIGNATURES | 30 | |
PART I. FINANCIAL INFORMATION
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.