COMP <GO>
AYI vs MA // ALTMAN Z-SCORE & DEBT/EQUITY
Acuity Inc. (NYSE) VS. Mastercard Incorporated (NYSE) • 15-METRIC TALLY: AYI 5
— MA 8
▲ ALTMAN Z-SCORE & DEBT/EQUITY LEADER: MA
LAST: $318.14 (-2.82%) • MKT CAP: $9.72B
balance-sheet
6.01
LAST: $638.01 (+0.36%) • MKT CAP: $556.88B
balance-sheet
11.17
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (AYI VS. MA)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | AYI | MA | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 47.80% | 41.00% | +6.80 | AYI | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | 13.90% | 33.50% | -19.60 | MA | /roic <GO> |
| EV/EBITDA & P/E Valuation | 16.3x | 29.2x | -12.90 | AYI | /valuation <GO> |
| Free Cash Flow Yield | 5.48% | 3.08% | +2.40 | AYI | /fcf-yield <GO> |
| Operating Margin | 13.00% | 57.60% | -44.60 | MA | /operating-margins <GO> |
| Net Profit Margin | 9.10% | 45.60% | -36.50 | MA | /net-margins <GO> |
| Revenue Growth (YoY) | 13.10% | 16.40% | -3.30 | MA | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 0.21% | 0.49% | -0.28 | MA | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity ACTIVE | 6.01 | 11.17 | -5.16 | MA | /balance-sheet <GO> |
| Piotroski F-Score Quality | 8/9 | 8/9 | 0.00 | TIE | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | 6.60% | 6.60% | 0.00 | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 54.0 | 70.6 | -16.69 | MA | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | 0.91 | 0.90 | +0.01 | AYI | /macro-sensitivity <GO> |
| Forward P/E Multiple | 20.6x | 31.2x | -10.60 | AYI | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $9.72B | $556.88B | -$547.16B | MA | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | AYI REV | MA REV | AYI GROSS % | MA GROSS % | AYI FCF | MA FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $4.35B | $32.79B | 47.8% | 44.0% | $533.0M | $17.16B |
| FY 2024 | $3.84B | $28.17B | 46.4% | 44.0% | $555.2M | $14.31B |
| FY 2023 | $3.95B | $25.10B | 44.0% | 44.0% | $400.3M | $10.85B |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
AYI // BETA 0.91
MA // BETA 0.90