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AYI vs WAB

Acuity Inc. and Wabtec Inc.

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Acuity Inc.

Acuity Inc. provides lighting, lighting controls, building management system, and an audio, video, and control platform in the United States and internationally. It operates in two segments, Acuity Brands Lighting (ABL); and the Acuity Intelligent Spaces (AIS). The ABL segment provides lighting solutions and luminaires with advanced electronics under the Aculux, American Electric Lighting, Cyclone, Dark to Light, eldoLED, Eureka, Fresco, Gotham, Healthcare Lighting, Holophane, Hydrel, IOTA, Juno, Lithonia Lighting, Luminaire LED, Luminis, Mark Architectural Lighting, Nightingale, nLight, Peerless, RELOC Wiring Solutions, and SensorSwitch brand names. This segment serves electrical distributors, consumer retailers, large corporate accounts, and original equipment manufacturer customers. The AIS segment offers Distech Controls intelligent Building Management Systems (BMS), such as products for controlling heating, ventilation, air conditioning, lighting, shades, refrigeration, and building access that prioritize end-user outcomes; Q-SYS, a full-stack audio, video, and control platform, and QSC Audio, an audio technology for live entertainers and sound reinforcement professionals. This segment serves retail stores, airports, universities, enterprise campuses, sports venues, themed entertainment, and hospitality sectors through system integrators. It offers its products and solutions under the Atrius, Distech Controls, QSC, and KE2 Therm Solutions brands. Acuity Inc. was formerly known as Acuity Brands, Inc. and changed its name to Acuity Inc. in March 2025. Acuity Inc. was incorporated in 2001 and is headquartered in Atlanta, Georgia.

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Wabtec Inc.

Westinghouse Air Brake Technologies Corporation provides technology-based locomotives, equipment, systems, and services for the freight rail and passenger transit industries worldwide. It offers diesel-electric and liquid natural gas-powered locomotives; engines, electric motors, and propulsion systems; and marine and mining products. The company also offers positive train control equipment; electronically controlled pneumatic braking products; railway electronics; signal design and engineering services; distributed locomotive power, train cruise controls, and train remote controls; industrial/mobile Internet of Things hardware and software, edge-to-cloud, on and off-board analytics and rules, and asset performance management solutions; rail and shipper transportation management, and port visibility and optimization solutions; and network optimization solutions. It provides freight car trucks, braking equipment, and related components; air compressors and dryers, as well as heating, ventilation, and air conditioning (HVAC) systems; heat transfer components and systems; custom engineered burners and combustion systems; rail gear, signaling, and switch products; and turbochargers. The company also offers various services, such as freight locomotive overhauls, modernizations, and refurbishment; locomotive and car maintenance; transit locomotive and car overhaul; unit exchange of locomotive components; long term parts arrangements; and maintenance of way equipment and services. It provides railway and freight braking equipment and related components; brake shoes, discs, and pads; HVAC equipment; access and platform screen doors; pantographs; auxiliary power converters and battery chargers; passenger information systems and closed-circuit television; signaling and railway electric relays; and doors, window assemblies, accessibility lifts, ramps, and electric charging solutions for buses. The company was founded in 1869 and is headquartered in Pittsburgh, Pennsylvania.

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