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
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Item 15. Exhibits and Financial Statement Schedules
(a) The following documents are filed as a part of this report:
| (1) | 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 | |
| (2) | Financial Statement Schedules: | |
| Any of Schedules I through V not listed above have been omitted because they are not applicable or the required information is included in the consolidated financial statements or notes thereto | ||
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| (3) | Exhibits filed with this report (begins on next page): | |
| Copies of exhibits will be furnished to stockholders upon request at a nominal fee. Requests should be sent to Acuity Inc., Investor Relations Department, 1170 Peachtree Street, N.E., Suite 1200, Atlanta, Georgia 30309 | ||
INDEX TO EXHIBITS
| EXHIBIT 3 | (a) | Restated Certificate of Incorporation of Acuity Brands, Inc., dated as of January 25, 2024. | Reference is made to Exhibit 3.2 of registrant’s Form 8-K as filed with the Commission on January 26, 2024, which is incorporated herein by reference. |
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| (b) | Certificate of Amendment to the Restated Certificate of Incorporation of Acuity Inc., effective as of March 26, 2025. | Reference is made to Exhibit 3.1 of registrant’s Form 8-K as filed with the Commission on March 12, 2025, which is incorporated herein by reference. | |
| (c) | Amended and Restated Bylaws of Acuity Inc., effective as of March 26, 2025. | Reference is made to Exhibit 3.3 of registrant’s Form 8-K as filed with the Commission on March 12, 2025, which is incorporated herein by reference. | |
| EXHIBIT 4 | (a) | Description of Securities. | Reference is made to Exhibit 4(a) of registrant’s Form 10-K as filed with the Commission on October 27, 2025, which is incorporated herein by reference. |
| (b) | Indenture, dated as of November 10, 2020, between Acuity Brands Lighting, Inc. and U.S. Bank National Association, as trustee. | Reference is made to Exhibit 4.1 of registrant’s Form 8-K as filed with the Commission on November 10, 2020, which is incorporated herein by reference. | |
| (c) | First Supplemental Indenture, dated as of November 10, 2020, among Acuity Brands Lighting, Inc., Acuity Brands, Inc. and ABL IP Holding, LLC, and U.S. Bank National Association, as trustee. | Reference is made to Exhibit 4.2 of registrant’s Form 8-K as filed with the Commission on November 10, 2020, which is incorporated herein by reference. | |
| (d) | Officer’s Certificate, dated as of November 10, 2020, pursuant to Sections 3.01 and 3.03 of the Indenture, dated November 10, 2020, setting forth the terms of the 2.150% Senior Notes due 2030. | Reference is made to Exhibit 4.3 of registrant’s Form 8-K as filed with the Commission on November 10, 2020, which is incorporated herein by reference. | |
| (e) | Form of 2.150% Senior Notes due 2030 (included in Exhibit 4.3). | Reference is made to Exhibit 4.3 of registrant’s Form 8-K as filed with the Commission on November 10, 2020, which is incorporated herein by reference. | |
| (f) | Indenture, dated as of July 28, 2025, among Acuity Inc., Acuity Brands Lighting, Inc., ABL IP Holding LLC, Acuity Intelligent Spaces Inc., QSC, LLC and U.S. Bank Trust Company, National Association, as trustee. | Reference is made to Exhibit 4.10 of registrant’s Post-Effective Amendment No. 1 to Form S-3 Registration Statement as filed with the Commission on July 28, 2025, which is incorporated herein by reference. | |
| EXHIBIT 10(i) | (1) | Credit Agreement, dated as of May 8, 2026, among Acuity Inc., the subsidiary borrowers from time to time party thereto, the various lenders from time to time party thereto, and JPMorgan Chase Bank, N.A., as administrative agent. | Reference is made to Exhibit 10.1 of registrant’s Form 8-K as filed with the Commission on May 13, 2026, which is incorporated herein by reference. |
| EXHIBIT 10(iii)A · Management Contracts and Compensatory Arrangements: | ||
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| (1) | Acuity Inc. 2005 Supplemental Deferred Savings Plan, as amended and restated effective as of March 26, 2025. | Reference is made to Exhibit 10(a) of registrant’s Form 10-Q as filed with the Commission on June 26, 2025, which is incorporated herein by reference. |
| (2) | Acuity Brands, Inc. Compensation for Non-Employee Directors. | Reference is made to Exhibit 10(iii)A(12) of registrant’s Form 10-K as filed with the Commission on October 26, 2022, which is incorporated herein by reference. |
| (3) | Acuity Brands, Inc. Senior Management Benefit Plan. | Reference is made to Exhibit 10.16 of registrant’s Form 8-K as filed with the Commission on December 14, 2001, which is incorporated herein by reference. |
| (4) | Amendment No. 1 to Acuity Brands, Inc. Senior Management Benefit Plan. | Reference is made to Exhibit 10(iii)A(5) of registrant’s Form 10-Q as filed with the Commission on July 10, 2007, which is incorporated herein by reference. |
| (5) | Acuity Brands, Inc. Executive Benefits Trust. | Reference is made to Exhibit 10.18 of registrant’s Form 8-K as filed with the Commission on December 14, 2001, which is incorporated herein by reference. |
| (6) | Acuity Brands, Inc. Supplemental Retirement Plan for Executives. | Reference is made to Exhibit 10.19 of registrant’s Form 8-K as filed with the Commission on December 14, 2001, which is incorporated herein by reference. |
| (7) | Amendment No. 1 to Acuity Brands, Inc. Supplemental Retirement Plan for Executives. | Reference is made to Exhibit 10(iii)A(2) of registrant’s Form 10-Q as filed with the Commission on April 14, 2003, which is incorporated by reference. |
| (8) | Acuity Brands, Inc. Benefits Protection Trust. | Reference is made to Exhibit 10.21 of registrant’s Form 8-K as filed with the Commission on December 14, 2001, which is incorporated herein by reference. |
| (9) | Acuity Brands, Inc. 2002 Supplemental Executive Retirement Plan, As Amended and Restated Effective As of July 1, 2019. | Reference is made to Exhibit 10(c) of registrant’s Form 10-Q as filed with the Commission on July 2, 2019, which is incorporated herein by reference. |
| (10) | Amendment No. 1 to Acuity Brands, Inc. 2002 Supplemental Executive Retirement Plan. | Reference is made to Exhibit 10(a) of registrant’s Form 10-Q as filed with the Commission on January 7, 2020, which is incorporated herein by reference. |
| (11) | Form of Amended and Restated Change in Control Agreement entered into as of April 21, 2006. | Reference is made to Exhibit 99.1 of registrant’s Form 8-K filed with the Commission on April 27, 2006, which is incorporated herein by reference. |
| (12) | Employment Letter between Acuity Brands, Inc. and Neil M. Ashe, dated January 9, 2020. | Reference is made to Exhibit 10.1 of registrant’s Form 8-K as filed with the Commission on January 9, 2020, which is incorporated herein by reference. |
| (13) | Form of Nonqualified Stock Option Award Agreement (options subject only to time-based conditions). | Reference is made to Exhibit 10.2 of registrant’s Form 8-K as filed with the Commission on January 9, 2020, which is incorporated herein by reference. |
| (14) | Form of Nonqualified Stock Option Award Agreement (options subject to time-based and share price performance conditions). | Reference is made to Exhibit 10.3 of registrant’s Form 8-K as filed with the Commission on January 9, 2020, which is incorporated herein by reference. |
| (15) | Form of Severance Agreement between Acuity Brands, Inc. and Neil M. Ashe. | Reference is made to Exhibit 10.4 of registrant’s Form 8-K as filed with the Commission on January 9, 2020, which is incorporated herein by reference. |
| (16) | Amendment No. 1 to Severance Agreement between Acuity Brands, Inc. and Neil M. Ashe. | Reference is made to Exhibit 10(iii)A(26) of registrant’s Form 10-K as filed with the Commission on October 26, 2023, which is incorporated herein by reference. |
| (17) | Form of Change in Control Agreement between Acuity Brands, Inc. and Neil M. Ashe. | Reference is made to Exhibit 10.5 of registrant’s Form 8-K as filed with the Commission on January 9, 2020, which is incorporated herein by reference. |
| (18) | Acuity Inc. Matching Gift Program. | Reference is made to Exhibit 10(c) of registrant’s Form 10-Q as filed with the Commission on June 26, 2025, which is incorporated herein by reference. |
| (19) | Employment Letter dated November 16, 2005 between Acuity Brands, Inc. and Richard K. Reece. | Reference is made to Exhibit 10.1 of registrant’s Form 8-K filed with the Commission on November 18, 2005, which is incorporated herein by reference. |
| (20) | Acuity Brands Lighting, Inc. Severance Agreement, entered into as of March 28, 2018, by and between Acuity Brands Lighting, Inc. and Karen J. Holcom. | Reference is made to Exhibit 10(iii)A(51) of registrant’s Form 10-K as filed with the Commission on October 29, 2019, which is incorporated herein by reference. |
| (21) | Amendment No. 1 to Acuity Brands Lighting, Inc. Severance Agreement between Acuity Brands Lighting, Inc. and Karen J. Holcom. | Reference is made to Exhibit 10(iii)A(52) of registrant’s Form 10-K as filed with the Commission on October 29, 2019, which is incorporated herein by reference. |
| (22) | Amendment No. 2 to Acuity Brands Lighting, Inc. Severance Agreement between Acuity Brands Lighting, Inc. and Karen J. Holcom. | Reference is made to Exhibit 10(iii)A(53) of registrant’s Form 10-K as filed with the Commission on October 29, 2019, which is incorporated herein by reference. |
| (23) | Amendment No. 3 to Acuity Brands Lighting, Inc. Severance Agreement between Acuity Brands Lighting, Inc. and Karen J. Holcom. | Reference is made to Exhibit 10(b) of registrant’s Form 10-Q as filed with the Commission on January 7, 2020, which is incorporated herein by reference. |
| (24) | Amendment No. 4 to Acuity Brands Lighting, Inc. Severance Agreement between Acuity Brands Lighting, Inc. and Karen J. Holcom. | Reference is made to Exhibit 10(iii)A(43) of registrant’s Form 10-K as filed with the Commission on October 28, 2024, which is incorporated herein by reference. |
| (25) | Change in Control Agreement, entered into as of March 28, 2018, by and between Acuity Brands, Inc. and Karen J. Holcom. | Reference is made to Exhibit 10(iii)A(54) of registrant’s Form 10-K as filed with the Commission on October 29, 2019, which is incorporated herein by reference. |
| (26) | Amendment No.1 to Acuity Brands, Inc. Change in Control Agreement between Acuity Brands, Inc. and Karen J. Holcom. | Reference is made to Exhibit 10(iii)A(55) of registrant’s Form 10-K as filed with the Commission on October 29, 2019, which is incorporated herein by reference. |
| (27) | Change in Control Agreement dated March 28, 2018, by and between Acuity Brands, Inc. and Barry R. Goldman. | Reference is made to Exhibit 10(iii)A(81) of registrant’s Form 10-K as filed with the Commission on October 23, 2020, which is incorporated herein by reference. |
| (28) | Amendment No. 1 to Acuity Brands, Inc. Change in Control Agreement between Acuity Brands, Inc. and Barry R. Goldman. | Reference is made to Exhibit 10(iii)A(82) of registrant’s Form 10-K as filed with the Commission on October 23, 2020, which is incorporated herein by reference. |
| (29) | Severance Agreement dated March 28, 2020, by and between Acuity Brands, Inc. and Barry R. Goldman. | Reference is made to Exhibit 10(iii)A(83) of registrant’s Form 10-K as filed with the Commission on October 23, 2020, which is incorporated herein by reference. |
| (30) | Amendment No. 1 to Acuity Brands, Inc. Severance Agreement between Acuity Brands, Inc. and Barry R. Goldman. | Reference is made to Exhibit 10(iii)A(84) of registrant’s Form 10-K as filed with the Commission on October 23, 2020, which is incorporated herein by reference. |
| (31) | Amendment No. 2 to Acuity Brands, Inc. Severance Agreement between Acuity Brands, Inc. and Barry R. Goldman. | Reference is made to Exhibit 10(iii)A(85) of registrant’s Form 10-K as filed with the Commission on October 23, 2020, which is incorporated herein by reference. |
| (32) | Amendment No. 3 to Acuity Brands, Inc. Severance Agreement between Acuity Brands, Inc. and Barry R. Goldman. | Reference is made to Exhibit 10(iii)A(86) of registrant’s Form 10-K as filed with the Commission on October 23, 2020, which is incorporated herein by reference. |
| (33) | Amendment No. 4 to Acuity Brands, Inc. Severance Agreement between Acuity Brands, Inc. and Barry R. Goldman. | Reference is made to Exhibit 10(iii)A(80) of registrant’s Form 10-K as filed with the Commission on October 27, 2021, which is incorporated herein by reference. |
| (34) | Change in Control Agreement dated March 2, 2020, by and between Acuity Brands, Inc. and Dianne S. Mills. | Reference is made to Exhibit 10(iii)A(87) of registrant’s Form 10-K as filed with the Commission on October 23, 2020, which is incorporated herein by reference. |
| (35) | Severance Agreement dated March 2, 2020, by and between Acuity Brands, Inc. and Dianne S. Mills. | Reference is made to Exhibit 10(iii)A(88) of registrant’s Form 10-K as filed with the Commission on October 23, 2020, which is incorporated herein by reference. |
| (36) | Amendment No. 1 to Acuity Brands, Inc. Severance Agreement between Acuity Brands, Inc. and Dianne S. Mills. | Reference is made to Exhibit 10(iii)A(83) of registrant’s Form 10-K as filed with the Commission on October 27, 2021, which is incorporated herein by reference. |
| (37) | Form of Indemnification Agreement. | Reference is made to Exhibit 10.1 of registrant’s Form 8-K as filed with the Commission on February 9, 2010, which is incorporated herein by reference. |
| (38) | Form of Restricted Stock Award Agreement for U.S. Grantees. | Reference is made to Exhibit 10(iii)A(70) of registrant’s Form 10-K as filed with the Commission on October 27, 2016, which is incorporated herein by reference. |
| (39) | Form of Restricted Stock Unit Award Agreement for Non-U.S. Grantees. | Reference is made to Exhibit 10(iii)A(72) of registrant’s Form 10-K as filed with the Commission on October 26, 2017, which is incorporated herein by reference. |
| (40) | Form of Nonqualified Stock Option Award Agreement. | Reference is made to Exhibit 10(iii)A(72) of registrant’s Form 10-K as filed with the Commission on October 27, 2016, which is incorporated herein by reference. |
| (41) | Form of Nonqualified Stock Option Award Agreement for Named Executive Officers. | Reference is made to Exhibit 10(iii)A(73) of registrant’s Form 10-K as filed with the Commission on October 27, 2016, which is incorporated herein by reference. |
| (42) | Acuity Brands, Inc. 2017 Management Cash Incentive Plan. | Reference is made to Annex B of registrant’s Proxy Statement as filed with the Commission on November 21, 2017, which is incorporated herein by reference. |
| (43) | Form of Restricted Stock Award Agreement for U.S. Employees. | Reference is made to Exhibit 10(iii)A(1) of registrant’s Form 10-Q as filed with the Commission on April 4, 2018, which is incorporated herein by reference. |
| (44) | Form of Restricted Stock Award Agreement for Directors. | Reference is made to Exhibit 10(iii)A(3) of registrant’s Form 10-Q as filed with the Commission on April 4, 2018, which is incorporated herein by reference. |
| (45) | Restricted Stock Award Agreement for Non-Employee Directors. | Reference is made to Exhibit 10(a) of registrant’s Form 10-Q as filed with the Commission on January 7, 2022, which is incorporated herein by reference. |
| (46) | Deferred Stock Unit Award Agreement Non-Employee Directors. | Reference is made to Exhibit 10(b) of registrant’s Form 10-Q as filed with the Commission on January 7, 2022, which is incorporated herein by reference. |
| (47) | Acuity Inc. Non-Employee Director Compensation Schedule. | Reference is made to Exhibit 10(a) of registrant’s Form 10-Q as filed with the Commission on April 3, 2025, which is incorporated herein by reference. |
| (48) | Acuity Brands, Inc. Amended and Restated 2012 Omnibus Stock Incentive Compensation Plan Global Performance Unit Notification and Award Agreement (ROIC Performance Award). | Reference is made to Exhibit 10(iii)A(76) of registrant’s Form 10-K as filed with the Commission on October 26, 2023, which is incorporated herein by reference. |
| (49) | Acuity Brands, Inc. Amended and Restated 2012 Omnibus Stock Incentive Compensation Plan Global Performance Unit Notification and Award Agreement (rTSR Performance Award). | Reference is made to Exhibit 10(iii)A(77) of registrant’s Form 10-K as filed with the Commission on October 26, 2023, which is incorporated herein by reference. | |
| (50) | Acuity Brands, Inc. Amended and Restated 2012 Omnibus Stock Incentive Compensation Plan Global Restricted Stock Unit Notification and Award Agreement. | Reference is made to Exhibit 10(iii)A(78) of registrant’s Form 10-K as filed with the Commission on October 26, 2023, which is incorporated herein by reference. | |
| (51) | Acuity Inc. Short-Term Incentive Plan, as Amended and Restated Effective as of March 26, 2025. | Reference is made to Exhibit 10(e) of registrant’s Form 10-Q as filed with the Commission on June 26, 2025, which is incorporated herein by reference. | |
| (52) | Acuity Inc. 2011 Nonemployee Director Deferred Compensation Plan, (Amended and Restated Effective as of March 26, 2025). | Reference is made to Exhibit 10(b) of registrant’s Form 10-Q as filed with the Commission on June 26, 2025, which is incorporated herein by reference. | |
| (53) | Amended and Restated Acuity Inc. 2012 Omnibus Stock Incentive Compensation Plan. | Reference is made to Exhibit 10(d) of registrant’s Form 10-Q as filed with the Commission on June 26, 2025, which is incorporated herein by reference | |
| (54) | Acuity Inc. Amended and Restated 2012 Omnibus Stock Incentive Compensation Plan Global Performance Unit Notification and Award Agreement (ROIC Performance Award). | Reference is made to Exhibit 10(c) of registrant’s Form 10-Q as filed with the Commission on April 3, 2025, which is incorporated herein by reference. | |
| (55) | Acuity Inc. Amended and Restated 2012 Omnibus Stock Incentive Compensation Plan Global Performance Unit Notification and Award Agreement (rTSR Performance Award). | Reference is made to Exhibit 10(d) of registrant’s Form 10-Q as filed with the Commission on April 3, 2025, which is incorporated herein by reference. | |
| (56) | Acuity Inc. Amended and Restated 2012 Omnibus Stock Incentive Compensation Plan Global Restricted Stock Unit Notification and Award Agreement. | Reference is made to Exhibit 10(e) of registrant’s Form 10-Q as filed with the Commission on April 3, 2025, which is incorporated herein by reference. | |
| EXHIBIT 19 | Insider Trading Policy. | Reference is made to Exhibit 19 of registrant’s Form 10-K as filed with the Commission on October 27, 2025, which is incorporated herein by reference. | |
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| EXHIBIT 22 | List of Guarantors and Subsidiary Issuers of Guaranteed Securities. | Reference is made to Exhibit 22 of registrant’s Form 10-Q as filed with the Commission on April 3, 2025, which is incorporated herein by reference. | |
| EXHIBIT 23 | Consent of Independent Registered Public Accounting Firm. | Filed with the Commission as part of this Form 10-K. | |
| EXHIBIT 31 | (a) | Certification of the Chief Executive Officer of the Company pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. | Filed with the Commission as part of this Form 10-K. |
| (b) | Certification of the Chief Financial Officer of the Company pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. | Filed with the Commission as part of this Form 10-K. | |
| EXHIBIT 32 | (a) | Certification of the Chief Executive Officer of the Company pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. | Filed with the Commission as part of this Form 10-K. |
| (b) | Certification of the Chief Financial Officer of the Company pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. | Filed with the Commission as part of this Form 10-K. | |
| EXHIBIT 97 | Acuity Inc. Incentive-Based Compensation Recoupment Policy. | Reference is made to Exhibit 97 of registrant’s Form 10-K as filed with the Commission on October 27, 2025, which is incorporated herein by reference. | |
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| EXHIBIT 101 | .INS | XBRL Instance Document | The instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document. |
| .CAL | XBRL Taxonomy Extension Calculation Linkbase Document. | Filed with the Commission as part of this Form 10-K. | |
| .DEF | XBRL Taxonomy Extension Definition Linkbase Document. | Filed with the Commission as part of this Form 10-K. | |
| .PRE | XBRL Taxonomy Extension Presentation Linkbase Document. | Filed with the Commission as part of this Form 10-K. | |
| EXHIBIT 104 | Cover Page Interactive Data File. | Formatted as Inline XBRL and contained in Exhibit 101 of this Form 10-K. |
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