AB

Airbnb, Inc. stock research

Mar 31, 2024

FY2024 Q1

Airbnb (ABNB) Gross Margin — Quarter Ended Mar 31, 2024

Gross profit is revenue less cost of revenue, and gross margin is that profit divided by revenue. Compared to the prior quarter, revenue and gross profit were lower while cost of revenue was higher, leading to a weaker gross margin. Versus the same quarter last year, revenue and gross profit were higher, cost of revenue was higher, and gross margin improved.

Gross margin takeaway

Quarter ended Mar 31, 2024 · FY2024 Q1

Gross profit is revenue less cost of revenue, and gross margin is that profit divided by revenue. Compared to the prior quarter, revenue and gross profit were lower while cost of revenue was higher, leading to a weaker gross margin. Versus the same quarter last year, revenue and gross profit were higher, cost of revenue was higher, and gross margin improved.

  • The strongest observable driver is the change in cost of revenue relative to revenue. Sequentially, cost of revenue rose while revenue declined, pressuring gross margin.
  • Compared to the preceding quarter, revenue and gross profit decreased, cost of revenue increased, and gross margin weakened. Compared to the same quarter one year ago, revenue, gross profit, and cost of revenue all increased, and gross margin improved.

Gross margin snapshot

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

Gross margin

77.6%

Gross profit

$1.7B

Revenue

$2.1B

Cost of revenue

$480.0M

Quarter-over-quarter change

-5.1 pts

Year-over-year change

+1.1 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
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%
Mar 31, 2024$2.1B$1.7B$480.0M77.6%

Quarterly comparisons

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

Previous-quarter change

Dec 31, 2023

-5.1 pts

Year-over-year change

Mar 31, 2023

+1.1 pts

What the margin says

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

The strongest observable driver is the change in cost of revenue relative to revenue. Sequentially, cost of revenue rose while revenue declined, pressuring gross margin.

Compared to the preceding quarter, revenue and gross profit decreased, cost of revenue increased, and gross margin weakened. Compared to the same quarter one year ago, revenue, gross profit, and cost of revenue all increased, and gross margin improved.

Monitor the trend in cost of revenue as a percentage of revenue for further margin pressure.

ABNB Gross Margin — Quarter Ended Mar 31, 2024