Slide 1: Fiscal 2026 Fourth-Quarter Results
FISCAL 2026 FOURTH-QUARTER RESULTS OCTOBER 1, 2026 BMS Software Suite Mark Architectural Lighting , Juno®, Gotham ® Lighting: CIBC Square, Toronto
Slide 2: Forward Looking Statements
FORWARD LOOKING STATEMENTS This presentation and related conference call and webcast forward-looking statements contained in the Act. Forward- conjunction with such filings. You are cautioned not to place contain “forward-looking statements” within the meaning of looking statements are not guarantee
Slide 3: Non-GAAP Financial Measures
NON-GAAP FINANCIAL MEASURES We disclose the following non-generally accepted accounting software. Non-GAAP financial measures included in this adjustments detailed in the appendix. Adjusted EBITDA margin is principles ("GAAP") financial measures: "adjusted gross profit“ and presentation should be co
Slide 4: About Acuity
ABOUT ACUITY OUR BUSINESS SEGMENTS a We use technology to solve problems in spaces, light and more things to come. INNOVATORS | DISRUPTORS | BUILDERS OUR VALUES HOW WE CREATE VALUE OUR OPERATING SYSTEM Grow Sales Integrity Time Curiosity Customer Obsessed Turn Profits Into Cash a Don’t Grow the Bala
Slide 5: AYI: Fiscal 2026 Fourth Quarter Performance
AYI: FISCAL 2026 FOURTH QUARTER PERFORMANCE ($ in Millions, Except Per Share Data) NET SALES AYI ADJUSTED DILUTED EPS1 3% 11% Solid Execution $1,244 $1,209 $5.77 $5.20 Increase Adjusted Operating Profit 1 by 3 Percent and Increased Adjusted Operating Profit Margin1 10 basis points to 18.7% Q4'25 Q4'
Slide 6: ABL: Acuity Brands Lighting Fiscal 2026 Fourth Quarter Performance
ABL: ACUITY BRANDS LIGHTING Fiscal 2026 Fourth Quarter Performance Mark Architectural Lighting , Peerless® Lighting: Portland International Airport ($ in Millions) PREDICTABLE, REPEATABLE, SCALABLE NET SALES ADJUSTED OPERATING PROFIT 1 ADJUSTED OPERATING PROFIT MARGIN 1 $962 $959 (0.4%) (7%) (130 bp
Slide 7: AIS: Acuity Intelligent Spaces Fiscal 2026 Fourth Quarter Performance
AIS: ACUITY INTELLIGENT SPACES Fiscal 2026 Fourth Quarter UNIQUE AND DISRUPTIVE Performance TECHNOLOGIES DRIVING PRODUCTIVITY FOR PEOPLE EXPERIENCING SPACES AND FOR PEOPLE OPERATING THOSE SPACES Acuity India Experience Center ($ in Millions) MAKING SPACES AUTONOMOUS NET SALES ADJUSTED OPERATING PROF
Slide 8: YTD Fiscal 2026 Capital Allocation Priorities
YTD FISCAL 2026 CAPITAL ALLOCATION PRIORITIES 1. YTD FISCAL 2026 ALLOCATION Invest for Growth in our Current Businesses $826M Cash Flow From Operations 2. Invest in M&A $78M Capital Expenditures 3. Increase our Dividend $287M Share Repurchases 4. Repurchase Shares $200M Debt Repayment NYSE: AYI 8
Slide 9: Fiscal 2027 Outlook
FISCAL 2027 OUTLOOK AYI Net Sales Range1 $4.7B to $4.9B ABL Net Sales Flat to Low-Single-Digit Growth AIS Net Sales Low to Mid-Teen Growth Adjusted Diluted EPS Range1 $20.50 to $22.00 ADDITIONAL ASSUMPTIONS Net Interest Expense $3M - $5M Effective GAAP Tax Rate ~23% Amortization of Acquired Intangib
Slide 10: Quarterly Trends
QUARTERLY TRENDS Luminus® Pelican: Application Rendering
Slide 11: AYI: Quarterly Trends
AYI: QUARTERLY TRENDS ($ in Millions, Except Per Share Data) $1,244 $1,179 $1,209 $1,198 $1,144 $1,032 $1,056 $1,006 $935 $968 $952 $906 Net Sales Q1’24 Q2’24 Q3’24 Q4’24 Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 Net Sales Growth (6.3%) (4.0%) (3.2%) 2.2% 1.8% 11.1% 21.7% 17.1% 20.2% 4.9% 1.6%
Slide 12: ABL: Quarterly Trends
ABL: QUARTERLY TRENDS ($ in Millions) $955 $962 $959 $899 $923 $905 $876 $886 $895 $844 $841 $817 Net Sales Q1’24 Q2’24 Q3’24 Q4’24 Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 Net Sales Growth (7.5%) (5.3%) (4.5%) 1.1% 1.1% (0.3%) 2.7% 0.8% 1.0% (2.8%) (1.9%) (0.4%) Gross Profit Margin (GAAP) 44
Slide 13: AIS: Quarterly Trends
AIS: QUARTERLY TRENDS ($ in Millions) $304 $298 $264 $257 $255 $248 $172 Net Sales $76 $84 $64 $68 $74 Q1’24 Q2’24 Q3’24 Q4’24 Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 Net Sales Growth 13.0% 17.0% 15.0% 16.7% 14.5% 151.8% 248.9% 204.2% 250.2% 44.7% 14.9% 16.6% Gross Profit Margin (GAAP) 56.9%
Slide 14: Appendix
nLight® AnimateTM Controller: Application Rendering APPENDIX
Slide 15: AYI: Adjusted Gross Profit and Adjusted Gross Profit Margin
AYI: ADJUSTED GROSS PROFIT AND ADJUSTED GROSS PROFIT MARGIN ($ in Millions) Q1’24 Q2’24 Q3’24 Q4’24 Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 Net Sales $935 $906 $968 $1,032 $952 $1,006 $1,179 $1,209 $1,144 $1,056 $1,198 $1,244 Gross Profit (GAAP) $428 $412 $452 $489 $449 $468 $570 $591 $554 $
Slide 16: AYI: Adjusted Operating Profit and Adjusted Operating Profit Margin
AYI: ADJUSTED OPERATING PROFIT AND ADJUSTED OPERATING PROFIT MARGIN ($ in Millions) Q1’24 Q2’24 Q3’24 Q4’24 Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 Net Sales $935 $906 $968 $1,032 $952 $1,006 $1,179 $1,209 $1,144 $1,056 $1,198 $1,244 Operating Profit (GAAP) $133 $118 $145 $157 $133 $110 $140
Slide 17: AYI: Adjusted Net Income and Adjusted Diluted Earnings Per Share
AYI: ADJUSTED NET INCOME AND ADJUSTED DILUTED EARNINGS PER SHARE ($ in Millions, Except Per Share Data) Q1’24 Q2’24 Q3’24 Q4’24 Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 Net Sales $935 $906 $968 $1,032 $952 $1,006 $1,179 $1,209 $1,144 $1,056 $1,198 $1,244 Net income (GAAP) $101 $89 $114 $119 $
Slide 18: AYI: EBITDA and Adjusted EBITDA
AYI: EBITDA AND ADJUSTED EBITDA ($ in Millions) Q1’24 Q2’24 Q3’24 Q4’24 Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 Net Sales $935 $906 $968 $1,032 $952 $1,006 $1,179 $1,209 $1,144 $1,056 $1,198 $1,244 Net Income (GAAP) $101 $89 $114 $119 $107 $78 $98 $114 $121 $97 $141 $173 Net Income as a Perc
Slide 19: AYI: Year-to-Date Cash Flow
AYI: YEAR-TO-DATE CASH FLOW ($ in Millions) Q1’24 Q2’24 Q3’24 Q4’24 Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 YTD Net cash provided by operating activities (GAAP) $190 $293 $445 $619 $132 $192 $399 $601 $141 $230 $520 $826 YTD Purchases of property, plant, and equipment (15) (29) (41) (64) (19
Slide 20: ABL: Adjusted Gross Profit and Adjusted Gross Profit Margin
ABL: ADJUSTED GROSS PROFIT AND ADJUSTED GROSS PROFIT MARGIN ($ in Millions) Q1’24 Q2’24 Q3’24 Q4’24 Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 Net Sales $876 $844 $899 $955 $886 $841 $923 $962 $895 $817 $905 $959 Gross Profit (GAAP) $392 $372 $410 $439 $406 $378 $430 $440 $401 $374 $423 $475 Gr
Slide 21: ABL: Adjusted Operating Profit and Adjusted Operating Profit Margin
ABL: ADJUSTED OPERATING PROFIT AND ADJUSTED OPERATING PROFIT MARGIN ($ in Millions) Q1’24 Q2’24 Q3’24 Q4’24 Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 Net Sales $876 $844 $899 $955 $886 $841 $923 $962 $895 $817 $905 $959 Operating Profit (GAAP) $144 $126 $152 $162 $143 $130 $134 $183 $149 $125
Slide 22: AIS: Adjusted Gross Profit and Adjusted Gross Profit Margin
AIS: ADJUSTED GROSS PROFIT AND ADJUSTED GROSS PROFIT MARGIN ($ in Millions) Q1’24 Q2’24 Q3’24 Q4’24 Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 Net Sales $64 $68 $76 $84 $74 $172 $264 $255 $257 $248 $304 $298 Gross Profit (GAAP) $37 $41 $42 $50 $43 $90 $140 $151 $153 $147 $183 $195 Gross Profit
Slide 23: AIS: Adjusted Operating Profit and Adjusted Operating Profit Margin
AIS: ADJUSTED OPERATING PROFIT AND ADJUSTED OPERATING PROFIT MARGIN ($ in Millions) Q1’24 Q2’24 Q3’24 Q4’24 Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 Net Sales $64 $68 $76 $84 $74 $172 $264 $255 $257 $248 $304 $298 Operating Profit (GAAP) $5 $9 $13 $17 $11 $10 $27 $28 $37 $28 $57 $65 Operating