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Segment Information (Tables)

3 Months Ended

Nov. 30, 2024

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

The following table presents financial information by operating segment for the periods presented (in millions):

			Three Months Ended
			November 30, 2024						November 30, 2023
Net sales:
Acuity Brands Lighting			$	886.0					$	876.4
Acuity Intelligent Spaces			73.5						64.2
Eliminations(1)			(7.9)						(5.9)
Total			$	951.6					$	934.7
Operating profit:
Acuity Brands Lighting			$	143.3					$	143.8
Acuity Intelligent Spaces			10.8						5.3
Unallocated corporate amounts			(20.8)						(16.2)
Total			$	133.3					$	132.9

____________________________

(1) These amounts represent intersegment sales. Profit on these sales eliminates within gross profit on a consolidated basis.

Schedule of Reconciliation of Operating Profit (Loss) from Segments to Consolidated

The following table reconciles operating profit by segment to income before income taxes for the periods presented (in millions):

			Three Months Ended
			November 30, 2024						November 30, 2023
Operating profit - Acuity Brands Lighting			$	143.3					$	143.8
Operating profit - Acuity Intelligent Spaces			10.8						5.3
Unallocated corporate amounts			(20.8)						(16.2)
Operating profit			133.3						132.9
Interest (income) expense, net			(4.0)						0.9
Miscellaneous expense, net			2.5						1.1
Income before income taxes			$	134.8					$	130.9

X

- Definition

Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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