WallStSmart

Acuity Brands Inc (AYI)vsEspey Mfg & Electronics Corp (ESP)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Acuity Brands Inc generates 10803% more annual revenue ($4.61B vs $42.25M). ESP leads profitability with a 25.5% profit margin vs 10.2%. ESP trades at a lower P/E of 16.3x. AYI earns a higher WallStSmart Score of 64/100 (C+).

AYI

Buy

64

out of 100

Grade: C+

Growth: 6.0Profit: 7.0Value: 4.7Quality: 8.0
Piotroski: 2/9Altman Z: 3.55

ESP

Buy

60

out of 100

Grade: C

Growth: 8.0Profit: 8.5Value: 5.0Quality: 6.8
Piotroski: 3/9Altman Z: 3.31
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

AYISignificantly Overvalued (-78.0%)

Margin of Safety

-78.0%

Fair Value

$180.86

Current Price

$318.96

$138.10 premium

UndervaluedFair: $180.86Overvalued
ESPSignificantly Overvalued (-74.5%)

Margin of Safety

-74.5%

Fair Value

$32.43

Current Price

$63.69

$31.26 premium

UndervaluedFair: $32.43Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

AYI3 strengths · Avg: 9.0/10
Altman Z-ScoreHealth
3.5510/10

Safe zone — low bankruptcy risk

Debt/EquityHealth
0.289/10

Conservative balance sheet, low leverage

EPS GrowthGrowth
46.2%8/10

Earnings expanding 46.2% YoY

ESP6 strengths · Avg: 9.0/10
EPS GrowthGrowth
57.1%10/10

Earnings expanding 57.1% YoY

Altman Z-ScoreHealth
3.3110/10

Safe zone — low bankruptcy risk

Return on EquityProfitability
21.0%9/10

Every $100 of equity generates 21 in profit

Profit MarginProfitability
25.5%9/10

Keeps 26 of every $100 in revenue as profit

P/E RatioValuation
16.3x8/10

Attractively priced relative to earnings

Operating MarginProfitability
26.1%8/10

Strong operational efficiency at 26.1%

Areas to Watch

AYI2 concerns · Avg: 3.5/10
Revenue GrowthGrowth
1.6%4/10

1.6% revenue growth

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

ESP2 concerns · Avg: 3.0/10
Market CapQuality
$186.41M3/10

Smaller company, higher risk/reward

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Comparative Analysis Report

WallStSmart Research

Bull Case : AYI

The strongest argument for AYI centers on Altman Z-Score, Debt/Equity, EPS Growth. PEG of 1.30 suggests the stock is reasonably priced for its growth.

Bull Case : ESP

The strongest argument for ESP centers on EPS Growth, Altman Z-Score, Return on Equity. Profitability is solid with margins at 25.5% and operating margin at 26.1%. Revenue growth of 10.9% demonstrates continued momentum.

Bear Case : AYI

The primary concerns for AYI are Revenue Growth, Piotroski F-Score.

Bear Case : ESP

The primary concerns for ESP are Market Cap, Piotroski F-Score.

Key Dynamics to Monitor

AYI profiles as a value stock while ESP is a mature play — different risk/reward profiles.

AYI carries more volatility with a beta of 1.29 — expect wider price swings.

ESP is growing revenue faster at 10.9% — sustainability is the question.

AYI generates stronger free cash flow (274M), providing more financial flexibility.

Bottom Line

AYI scores higher overall (64/100 vs 60/100). Both earn "Buy" and "Buy" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Acuity Brands Inc

INDUSTRIALS · ELECTRICAL EQUIPMENT & PARTS · USA

Acuity Brands, Inc. provides lighting and building management solutions and services for commercial, institutional, industrial, infrastructure, and residential applications in North America and internationally. The company is headquartered in Atlanta, Georgia.

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Espey Mfg & Electronics Corp

INDUSTRIALS · ELECTRICAL EQUIPMENT & PARTS · USA

Espey Mfg. The company is headquartered in Saratoga Springs, New York.

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