AB

Abbott Laboratories stock research

Sep 30, 2023

FY2023 Q3

Abbott Laboratories (ABT) Gross Margin — Quarter Ended Sep 30, 2023

Revenue and gross profit both decreased slightly compared to the prior quarter and the same quarter last year, while cost of revenue remained relatively stable. Gross margin weakened marginally versus both periods, reflecting a modestly higher cost of revenue relative to revenue.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

Revenue and gross profit both decreased slightly compared to the prior quarter and the same quarter last year, while cost of revenue remained relatively stable. Gross margin weakened marginally versus both periods, reflecting a modestly higher cost of revenue relative to revenue.

  • The strongest observable margin driver is the relationship between cost of revenue and gross profit, as cost of revenue stayed nearly stable while gross profit declined slightly, leading to a modest margin compression.
  • Compared to the immediately preceding quarter, revenue was slightly higher but gross margin was lower, driven by proportionally higher cost of revenue. Versus the same quarter one year earlier, both revenue and gross profit were lower, while gross margin also weakened.

Gross margin snapshot

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

Gross margin

54.6%

Gross profit

$5.5B

Revenue

$10.1B

Cost of revenue

$4.6B

Quarter-over-quarter change

-0.5 pts

Year-over-year change

-0.9 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$9.7B$5.4B$4.3B55.6%
Jun 30, 2023$10.0B$5.5B$4.5B55.1%
Sep 30, 2023$10.1B$5.5B$4.6B54.6%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

-0.5 pts

Year-over-year change

Sep 30, 2022

-0.9 pts

What the margin says

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

The strongest observable margin driver is the relationship between cost of revenue and gross profit, as cost of revenue stayed nearly stable while gross profit declined slightly, leading to a modest margin compression.

Compared to the immediately preceding quarter, revenue was slightly higher but gross margin was lower, driven by proportionally higher cost of revenue. Versus the same quarter one year earlier, both revenue and gross profit were lower, while gross margin also weakened.

Monitor the trend in gross profit relative to cost of revenue, as any persistent divergence could signal further margin pressure.