AC

Accenture plc stock research

May 31, 2023

FY2023 Q3

Accenture (ACN) Gross Margin — Quarter Ended May 31, 2023

Revenue increased compared to both the prior quarter and the same quarter a year earlier. Gross profit improved versus both periods, while cost of revenue rose relative to the prior quarter and the year-ago quarter, leading to a higher gross margin this quarter.

Gross margin takeaway

Quarter ended May 31, 2023 · FY2023 Q3

Revenue increased compared to both the prior quarter and the same quarter a year earlier. Gross profit improved versus both periods, while cost of revenue rose relative to the prior quarter and the year-ago quarter, leading to a higher gross margin this quarter.

  • The increase in gross margin was driven by gross profit growing faster than revenue, as cost of revenue rose at a slower rate. The year-ago comparison shows a similar pattern, with gross margin improving year over year.
  • Compared to the prior quarter, revenue, gross profit, and gross margin are all higher, while cost of revenue is unchanged. Relative to the same quarter a year ago, revenue, gross profit, and cost of revenue are higher, with gross margin also higher.

Gross margin snapshot

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

Gross margin

33.4%

Gross profit

$5.5B

Revenue

$16.6B

Cost of revenue

$11.0B

Quarter-over-quarter change

+2.8 pts

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
Feb 28, 2023$15.8B$4.8B$11.0B30.6%
May 31, 2023$16.6B$5.5B$11.0B33.4%

Quarterly comparisons

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

Previous-quarter change

Feb 28, 2023

+2.8 pts

Year-over-year change

May 31, 2022

+0.5 pts

What the margin says

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

The increase in gross margin was driven by gross profit growing faster than revenue, as cost of revenue rose at a slower rate. The year-ago comparison shows a similar pattern, with gross margin improving year over year.

Compared to the prior quarter, revenue, gross profit, and gross margin are all higher, while cost of revenue is unchanged. Relative to the same quarter a year ago, revenue, gross profit, and cost of revenue are higher, with gross margin also higher.

Monitor the trend in cost of revenue relative to revenue, as cost of revenue remained flat quarter over quarter despite higher revenue.