Acuity Brands 第二季度业绩好坏参半，每股收益超出预期

尽管面临挑战，Acuity Brands (AYI) 在 2024 年第二季度的业绩好坏参半。净销售额下降 4% 至 9.059 亿美元，但由于执行力强劲，营业利润增长 6% 至 1.181 亿美元。稀释后每股收益为 2.84 美元，超出预期，调整后每股收益达到 3.38 美元。该公司对利润扩张和高效资本配置的承诺体现在其今年迄今产生的 2.93 亿美元强劲的自由现金流中。

Acuity Brands Navigates Mixed Q2 Results, Surpassing EPS Expectations

Acuity Brands 第二季度业绩好坏参半，超出每股收益预期

Industrial technology leader Acuity Brands, Inc. (NYSE: AYI) has released its fiscal 2024 second-quarter results, presenting a complex picture of challenges and triumphs. While net sales experienced a 4% decline to $905.9 million compared to the previous year, the company's operating profit grew by 6% to $118.1 million.

工业技术领导者 Acuity Brands, Inc.（纽约证券交易所股票代码：AYI）发布了 2024 财年第二季度业绩，展现了挑战与胜利的复杂景象。虽然净销售额较上年下降 4% 至 9.059 亿美元，但该公司的营业利润增长 6% 至 1.181 亿美元。

This growth stems from Acuity Brands' effective execution, resulting in margin expansion and an 11% increase in both reported diluted EPS ($2.84) and adjusted diluted EPS ($3.38). The company's robust cash flow management is evident in its $293 million free cash flow generated year-to-date from operating activities, reflecting its prudent capital allocation strategy.

这一增长源于 Acuity Brands 的有效执行，导致利润率扩大，报告的稀释每股收益（2.84 美元）和调整后的稀释每股收益（3.38 美元）均增长 11%。该公司稳健的现金流管理体现在今年迄今由经营活动产生的 2.93 亿美元自由现金流中，反映了其审慎的资本配置策略。

Across its segments, the Acuity Brands Lighting and Lighting Controls (ABL) segment experienced a 5.3% decline in net sales, while the Intelligent Spaces Group (ISG) segment saw a notable 17% increase. This divergence highlights the company's diversified capabilities and areas for improvement. The overall improvement in operating profit margins, both company-wide and within segments, demonstrates Acuity Brands' efficiency and focus on profitability.

在各个细分市场中，Acuity Brands 照明和照明控制 (ABL) 细分市场的净销售额下降了 5.3%，而智能空间集团 (ISG) 细分市场的净销售额则显着增长了 17%。这种差异凸显了公司的多元化能力和需要改进的领域。公司范围内和细分市场内营业利润率的整体改善体现了 Acuity Brands 的效率和对盈利能力的关注。

Meeting and Missing Market Expectations

满足和达不到市场预期

When compared to market expectations, Acuity Brands exhibited resilience in certain areas while encountering challenges in others. Analysts had forecasted an EPS of $3.16 and revenue of $908.06 million for the quarter.

与市场预期相比，Acuity Brands 在某些领域表现出了韧性，但在其他领域却遇到了挑战。分析师此前预测该季度每股收益为 3.16 美元，营收为 9.0806 亿美元。

While the company's actual revenue of $905.9 million fell marginally short of expectations, its adjusted diluted EPS of $3.38 exceeded projections. This indicates Acuity Brands' ability to optimize costs and drive profitability despite a challenging sales environment.

尽管该公司的实际收入为 9.059 亿美元，略低于预期，但其调整后的摊薄每股收益为 3.38 美元，超出了预期。这表明尽管销售环境充满挑战，Acuity Brands 仍然有能力优化成本并提高盈利能力。

The 4% decline in net sales, coupled with a 6% increase in operating profit, underscores the company's strong operational execution and prioritization of margin improvement. These results suggest that while Acuity Brands faces headwinds in revenue growth, its strategic initiatives for enhancing efficiency and profitability are bearing fruit.

净销售额下降 4%，加上营业利润增长 6%，突显了该公司强大的运营执行力和提高利润率的优先顺序。这些结果表明，尽管 Acuity Brands 在收入增长方面面临阻力，但其提高效率和盈利能力的战略举措正在取得成果。

Strategic Focus for the Future

未来的战略重点

Acuity Brands has not provided detailed guidance for upcoming quarters. Nonetheless, its current performance and strategic initiatives provide insights into its future trajectory. The company remains committed to innovation, customer-centric improvements, and judicious capital deployment to expand its business and enter new markets.

Acuity Brands 尚未提供未来几个季度的详细指导。尽管如此，其当前的业绩和战略举措为其未来的发展轨迹提供了见解。该公司仍然致力于创新、以客户为中心的改进和明智的资本部署，以扩展业务并进入新市场。

The strong performance of the ISG segment and the overall improvement in operating profit margins indicate potential growth areas and focal points for Acuity Brands. Investors and stakeholders can expect the company to leverage its technological expertise and industry leadership to overcome challenges and seize opportunities. Moreover, its ability to generate substantial free cash flow and allocate capital effectively signals its financial stability and readiness to invest in growth initiatives.

ISG 部门的强劲表现和营业利润率的整体改善表明了 Acuity Brands 的潜在增长领域和重点。投资者和利益相关者可以期待该公司利用其技术专长和行业领先地位来克服挑战并抓住机遇。此外，其产生大量自由现金流和有效分配资本的能力表明其财务稳定以及投资增长计划的意愿。

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免责声明

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