ACUITY INC. (DE)
For the period ended Aug 31, 2026. Filed Oct 23, 2026.
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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2026 · Filed Oct 23, 2026
AYI$331.94-0.8%Stored close · as of Nov 10, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Item 8. Financial Statements and Supplementary Data
Index to Consolidated Financial Statements
| Page | |
|---|---|
| Management’s Report on Internal Control over Financial Reporting | 32 |
| Reports of Independent Registered Public Accounting Firm | 33 |
| Consolidated Balance Sheets as of August 31, 2026 and 2025 | 36 |
| Consolidated Statements of Comprehensive Income for the years ended August 31, 2026, 2025, and 2024 | 37 |
| Consolidated Statements of Cash Flows for the years ended August 31, 2026, 2025, and 2024 | 38 |
| Consolidated Statements of Stockholders’ Equity for the years ended August 31, 2026, 2025, and 2024 | 39 |
| Notes to Consolidated Financial Statements | 40 |
| Note 1 — Description of Business and Basis of Presentation | 40 |
| Note 2 — Significant Accounting Policies | 41 |
| Note 3 — New Accounting Pronouncements | 49 |
| Note 4 — Acquisitions and Divestitures | 50 |
| Note 5 — Fair Value Measurements | 52 |
| Note 6 — Leases | 53 |
| Note 7 — Debt and Lines of Credit | 55 |
| Note 8 — Commitments and Contingencies | 56 |
| Note 9 — Segment Information | 58 |
| Note 10 — Revenue Recognition | 60 |
| Note 11 — Share-based Payments | 62 |
| Note 12 — Pension and Defined Contribution Plans | 66 |
| Note 13 — Special Charges | 72 |
| Note 14 — Common Stock and Related Matters | 73 |
| Note 15 — Income Taxes | 74 |
| Note 16 — Supplemental Disaggregated Information | 78 |
| Note 17 — Subsequent Event | 78 |
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