Acuity Inc. (LON:0H90)

Acuity Balance Sheet

Financials in millions USD. Fiscal year is September - August.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021
Cash & Equivalents	422.5	845.8	397.9	223.2	491.3
Cash & Short-Term Investments	422.5	845.8	397.9	223.2	491.3
Cash Growth	-50.05%	112.57%	78.27%	-54.57%	-12.38%
Receivables	593.9	563	555.3	665.9	571.8
Inventory	526.7	387.6	368.5	485.7	398.7
Prepaid Expenses	99.5	70.6	68.6	87.5	69.5
Other Current Assets	8.9	4.5	4.9	3.7	13
Total Current Assets	1,652	1,872	1,395	1,466	1,544
Property, Plant & Equipment	440.6	369.5	381.7	351.4	327.1
Long-Term Investments	5.1	6.7	7.2	11.9	5.3
Goodwill	1,496	1,099	1,098	1,084	1,095
Other Intangible Assets	1,099	440.5	481.2	529.2	573.2
Long-Term Deferred Tax Assets	23.4	2.3	3	1.3	1.9
Long-Term Deferred Charges	30.4	12.1	29.9	28.1	12.9
Other Long-Term Assets	9.7	13.3	12.4	8	15.7
Total Assets	4,755	3,815	3,409	3,480	3,575
Accounts Payable	454.5	352.3	285.7	397.8	391.5
Accrued Expenses	204.4	201.1	187.9	226.4	220.5
Current Portion of Long-Term Debt	-	-	-	18	-
Current Portion of Leases	23.3	19.2	19.7	15.7	15.9
Current Income Taxes Payable	25.3	7.1	9.2	13.9	11.7
Current Unearned Revenue	21.4	17.4	14.1	11.4	7.7
Other Current Liabilities	116.9	90.8	78.8	50.4	44.9
Total Current Liabilities	845.8	687.9	595.4	733.6	692.2
Long-Term Debt	896.8	496.2	495.6	495	494.3
Long-Term Leases	84.3	58.1	75.5	67.4	46.7
Long-Term Unearned Revenue	38	41.5	47.6	53.1	56.7
Pension & Post-Retirement Benefits	39.2	37.5	38.4	41.4	60.2
Long-Term Deferred Tax Liabilities	24.9	26	59	102.1	101
Other Long-Term Liabilities	101.3	88.6	81.6	75.8	79.5
Total Liabilities	2,030	1,436	1,393	1,568	1,531
Common Stock	0.5	0.5	0.5	0.5	0.5
Additional Paid-In Capital	1,165	1,116	1,067	1,036	995.6
Retained Earnings	4,286	3,910	3,505	3,176	2,810
Treasury Stock	-2,650	-2,533	-2,445	-2,175	-1,664
Comprehensive Income & Other	-76.5	-114.9	-112.6	-125.8	-98.2
Shareholders' Equity	2,725	2,379	2,015	1,912	2,045
Total Liabilities & Equity	4,755	3,815	3,409	3,480	3,575
Total Debt	1,004	573.5	590.8	596.1	556.9
Net Cash (Debt)	-581.9	272.3	-192.9	-372.9	-65.6
Net Cash Per Share	-18.39	8.66	-6.00	-10.76	-1.79
Filing Date Shares Outstanding	30.41	30.56	30.65	31.76	34.52
Total Common Shares Outstanding	30.5	30.5	30.75	32.09	34.79
Working Capital	805.7	1,184	799.8	732.4	852.1
Book Value Per Share	89.34	77.99	65.54	59.58	58.76
Tangible Book Value	130.4	839.6	436.3	298.3	376.6
Tangible Book Value Per Share	4.28	27.53	14.19	9.30	10.82
Land	22.2	22.3	23	22	22.4
Buildings	235.3	218.7	210.9	202.3	198
Machinery	839.4	758.7	727.9	667.6	624.9

Source: S&P Global Market Intelligence. Standard template. Financial Sources.