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Acuity Brands - Fundamentalanalyse - Jahresbericht / Bilanz / Geschäftsbericht

Acuity Brands (ISIN: US00508Y1029, WKN: 813307) Kursdatum: 21.07.2017 Kurs: 205,260 USD
Beschreibung Daten
Symbol AYI
Marktkapitalisierung 8.990.388.224,00 USD
Land Vereinigte Staaten von Amerika
Indizes S&P 500
Sektor Technology
Rohdaten nach US GAAP in Millionen USD
Aktiensplits
Internet
Letztes Bilanz Update 27.10.2016

Fundamentaldaten

Fundamental Verhältnisse errechnet am: 21.07.2017
KFCV KCV DIV Rendite GKR EKQ KGV KUV KBV
34,31 26,01 0,25% 9,85 56,30 30,96 2,73 5,42

Firmenbeschreibung

Quarterly Financial Data (Unaudited) Fiscal Year 2016 1st Quarter 2nd Quarter 3rd Quarter 4th QuarterNet Sales$736.6 $777.8 $851.5 $925.5Gross Profit$319.4 $336.9 $377.9 $402.1Net Income$68.4 $65.5 $74.0 $82.9Basic Earnings per Share$1.58 $1.50 $1.70 $1.90Diluted Earnings per Share$1.57 $1.49 $1.69 $1.89 Fiscal Year 2015 1st Quarter 2nd Quarter 3rd Quarter 4th QuarterNet Sales$647.4 $616.1 $683.7 $759.5Gross Profit$273.0 $255.7 $295.6 $321.3Net Income$51.1 $46.4 $64.5 $60.1Basic Earnings per Share$1.18 $1.07 $1.49 $1.39Diluted Earnings per Share$1.17 $1.07 $1.48 $1.37Certain amounts in the tables above have been rounded. Accordingly, the sum of the quarters may not be an exact match to the full year amounts.

Firmenstrategie

The Consolidated Financial Statements include the accounts of Acuity Brands and its wholly-owned subsidiaries after elimination of intercompany transactions and accounts.

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The Company records revenue when the following criteria are met: persuasive evidence of an arrangement exists, delivery has occurred, the Company’s price to the customer is fixed and determinable, and collectability is reasonably assured. Delivery is not considered to have occurred until the customer assumes the risks and rewards of ownership. Customers take delivery at the time of shipment for terms designated free on board shipping point. For sales designated free on board destination, customers take delivery when the product is delivered to the customer’s delivery site. Provisions for certain rebates, sales incentives, product returns, and discounts to customers are recorded in the same period the related revenue is recorded.

The Company also maintains one-time or on-going marketing and trade-promotion programs with certain customers that require the Company to estimate and accrue the expected costs of such programs. These arrangements include cooperative marketing programs, merchandising of the Company’s products, introductory marketing funds for new products, and other trade-promotion activities conducted by the customer. Costs associated with these programs are reflected within the Company’s Consolidated Statements of Comprehensive Income in accordance with the Accounting Standards Codification (“ASC”) Topic 605, Revenue Recognition (“ASC 605”), which in most instances requires such costs be recorded as a reduction of revenue. The liabilities associated with the programs totaled $41.0 and $35.6 of August 31, 2016 and 2015, respectively, are reflected within Other accrued liabilities on the Consolidated Balance Sheets.

The Company's standard terms and conditions of sale allow returns of certain products within four months of the date of shipment. The Company also provides for limited product return rights to certain distributors and other customers, primarily for slow moving or damaged items subject to certain defined criteria. The limited product return rights generally allow customers to return resalable products purchased within a specified time period and subject to certain limitations, including, at times, when accompanied by a replacement order of equal or greater value. At the time revenue is recognized, the Company records a provision for the estimated amount of future returns primarily based on historical experience, specific notification of pending returns, or based on contractual terms with the respective customers. Although historical product returns generally have been within expectations, there can be no assurance that future product returns will not exceed historical amounts. A significant increase in product returns could have a material adverse impact on the Company's operating results in future periods.

Revenue is earned on services and the sale of products. Revenue is recognized for the sale of products when the above criteria are met and for services rendered in the period of performance.

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Supplemental Disaggregated Information

The Company has one reportable segment. Sales of lighting and building management solutions, excluding services, accounted for approximately 99% of total consolidated net sales in fiscal 2016, 2015, and 2014. The geographic distribution of the Company’s net sales, operating profit, income before provision for income taxes, and long-lived assets is summarized in the following table for the years ended August 31:

 
2016
 
2015
 
2014
Net sales(1)
 

 
 

 
 

Domestic(2)
$
2,928.3

 
$
2,450.1

 
$
2,155.0

International
363.0

 
256.6

 
238.5

Total
$
3,291.3

 
$
2,706.7

 
$
2,393.5

Operating profit
 
 
 

 
 

Domestic(2)
$
457.6

 
$
364.0

 
$
287.8

International
17.6

 
12.3

 
11.3

Total
$
475.2

 
$
376.3

 
$
299.1

Income before Provision for Income Taxes
 
 
 

 
 

Domestic(2)
$
430.8

 
$
329.4

 
$
257.1

International
13.8

 
14.2

 
8.6

Total
$
444.6

 
$
343.6

 
$
265.7

Long-lived assets(3)
 
 
 

 
 

Domestic(2)
$
254.5

 
$
179.6

 
$
148.3

International
41.4

 
25.6

 
31.2

Total
$
295.9

 
$
205.2

 
$
179.5

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(1) 
Net sales are attributed to each country based on the selling location.
(2) 
Domestic amounts include net sales (including export sales), operating profit, income before provision for income taxes, and long-lived assets for U.S. based operations.
(3) 
Long-lived assets include net property, plant, and equipment, long-term deferred income tax assets, and other long-term assets.

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