AB

Abbott Laboratories stock research

Dec 31, 2023

FY2023 Q4

Abbott Laboratories (ABT) Gross Margin — Quarter Ended Dec 31, 2023

Revenue and gross profit both increased compared to the prior quarter and the same quarter last year, while cost of revenue remained stable. Gross margin improved relative to both periods, reflecting a higher proportion of revenue flowing through to gross profit.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

Revenue and gross profit both increased compared to the prior quarter and the same quarter last year, while cost of revenue remained stable. Gross margin improved relative to both periods, reflecting a higher proportion of revenue flowing through to gross profit.

  • The strongest observable margin driver is the increase in gross profit relative to revenue, as cost of revenue did not rise proportionally. This indicates that revenue growth was achieved without a commensurate increase in direct costs.
  • Compared to the immediately preceding quarter, gross margin was higher, driven by a larger increase in gross profit than in revenue. Versus the same quarter one year earlier, gross margin also improved, with revenue and gross profit both higher while cost of revenue was unchanged.

Gross margin snapshot

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

Gross margin

55.5%

Gross profit

$5.7B

Revenue

$10.2B

Cost of revenue

$4.6B

Quarter-over-quarter change

+0.9 pts

Year-over-year change

+1.0 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%
Dec 31, 2023$10.2B$5.7B$4.6B55.5%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

+0.9 pts

Year-over-year change

Dec 31, 2022

+1.0 pts

What the margin says

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

The strongest observable margin driver is the increase in gross profit relative to revenue, as cost of revenue did not rise proportionally. This indicates that revenue growth was achieved without a commensurate increase in direct costs.

Compared to the immediately preceding quarter, gross margin was higher, driven by a larger increase in gross profit than in revenue. Versus the same quarter one year earlier, gross margin also improved, with revenue and gross profit both higher while cost of revenue was unchanged.

Monitor whether cost of revenue remains stable in future quarters, as any increase could pressure gross margin.

ABT Gross Margin — Quarter Ended Dec 31, 2023