Aside from the emotional and social benefits of Acro Yoga there are many physical benefits to the pratice.
Firstly, it will improve your body awareness: Not only do you move your body in new ways in relation to itself, you also move with another person which creates a whole new dimension. On top of that, you spend much more time upside down than you are used to.
Secondly, it will help you build strength in both the larger muscle groups, but quite uniquely, also in the smaller supporting muscles, that e.g. help with balance. In my opinion this creates a more adept body, that is strong in a more relevant context/way to our normal life.
Thirdly, your body will become more flexible. Now, I know this is a loaded word to some, so I will allow myself to explain a bit. You will likely become more “passively” flexible, as you will be pressed into certain poses with weight (i.e. another person’s body weight). However, (and in my opinion more importantly) you will also get more “active” flexibility, also known as mobility. By lifting another human from (sometimes weird and random) positions and into your centre of gravity, you build strength in your outer range of motion, which leads to an increased mobility.
Lastly, you increase your balance. As mentioned, you will gain strength. The strength will help you balance your flyer more easily. On top of that your neuro-muscular pathways are also trained. This allows your body to correct quicker and thus less strength is required (because as a consequence you are less and less moved into outer position, from which more strength is required to pull the weight back into centre). This is why experienced bases are much more stable, even if they are smaller than their flyer, it is simply a matter of technique.