AB

Airbnb, Inc. stock research

Dec 31, 2023

FY2023 Q4

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

Gross margin weakened from the prior quarter as cost of revenue declined less than revenue, but improved from the same quarter a year earlier as revenue grew faster than cost of revenue.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

Gross margin weakened from the prior quarter as cost of revenue declined less than revenue, but improved from the same quarter a year earlier as revenue grew faster than cost of revenue.

  • The year-over-year gross margin improvement is the most notable positive driver, supported by revenue growth that exceeded the increase in cost of revenue.
  • Compared to the immediately preceding quarter, revenue, gross profit, and gross margin were all lower, while cost of revenue was also lower. Compared to the same quarter one year earlier, revenue, gross profit, cost of revenue, and gross margin were all higher.

Gross margin snapshot

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

Gross margin

82.7%

Gross profit

$1.8B

Revenue

$2.2B

Cost of revenue

$384.0M

Quarter-over-quarter change

-3.8 pts

Year-over-year change

+0.8 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%
Jun 30, 2023$2.5B$2.1B$432.0M82.6%
Sep 30, 2023$3.4B$2.9B$459.0M86.5%
Dec 31, 2023$2.2B$1.8B$384.0M82.7%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

-3.8 pts

Year-over-year change

Dec 31, 2022

+0.8 pts

What the margin says

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

The year-over-year gross margin improvement is the most notable positive driver, supported by revenue growth that exceeded the increase in cost of revenue.

Compared to the immediately preceding quarter, revenue, gross profit, and gross margin were all lower, while cost of revenue was also lower. Compared to the same quarter one year earlier, revenue, gross profit, cost of revenue, and gross margin were all higher.

Monitor the relationship between revenue and cost of revenue in future quarters, particularly the rate of cost change relative to revenue.