AB

Airbnb, Inc. stock research

Mar 31, 2023

FY2023 Q1

Airbnb (ABNB) Gross Margin — Quarter Ended Mar 31, 2023

Revenue and gross profit both decreased sequentially while cost of revenue increased, leading to a lower gross margin. Compared to the same quarter one year earlier, revenue and gross profit were higher, cost of revenue was higher, and gross margin improved slightly.

Gross margin takeaway

Quarter ended Mar 31, 2023 · FY2023 Q1

Revenue and gross profit both decreased sequentially while cost of revenue increased, leading to a lower gross margin. Compared to the same quarter one year earlier, revenue and gross profit were higher, cost of revenue was higher, and gross margin improved slightly.

  • The sequential decline in gross margin was driven by gross profit falling at a faster rate than revenue, as cost of revenue increased. The most observable driver was the disproportionate increase in cost of revenue relative to the change in revenue.
  • Gross margin weakened sequentially, moving from a higher level in the prior quarter to a lower level in the current quarter. On a year-over-year basis, gross margin was slightly higher compared to the same quarter one year earlier.

Gross margin snapshot

The selected quarter's reported revenue, gross profit, direct costs, and margin comparisons.

Gross margin

76.5%

Gross profit

$1.4B

Revenue

$1.8B

Cost of revenue

$428.0M

Quarter-over-quarter change

n/a

Year-over-year change

+0.5 pts

Quarterly gross margin trend

A four-quarter view of the revenue and direct-cost bridge behind gross margin.

PeriodRevenueGross profitCost of revenueGross margin
Mar 31, 2023$1.8B$1.4B$428.0M76.5%

Quarterly comparisons

Compare the selected margin with the preceding quarter and the same fiscal quarter one year earlier.

Previous-quarter change

Previous quarter unavailable

n/a

Year-over-year change

Mar 31, 2022

+0.5 pts

What the margin says

Filing-constrained interpretation of margin direction, comparisons, and what to monitor next.

The sequential decline in gross margin was driven by gross profit falling at a faster rate than revenue, as cost of revenue increased. The most observable driver was the disproportionate increase in cost of revenue relative to the change in revenue.

Gross margin weakened sequentially, moving from a higher level in the prior quarter to a lower level in the current quarter. On a year-over-year basis, gross margin was slightly higher compared to the same quarter one year earlier.

Monitor the trend in cost of revenue as a percentage of revenue, given its sequential increase contributed to the margin decline.