AP

Air Products and Chemicals, Inc. stock research

Jun 30, 2023

FY2023 Q3

Air Products and Chemicals (APD) Gross Margin — Quarter Ended Jun 30, 2023

Revenue was lower than the prior quarter and the year-ago quarter, while gross profit was higher than both periods. This was driven by a proportionally larger decline in cost of revenue, leading to an improved gross margin.

Gross margin takeaway

Quarter ended Jun 30, 2023 · FY2023 Q3

Revenue was lower than the prior quarter and the year-ago quarter, while gross profit was higher than both periods. This was driven by a proportionally larger decline in cost of revenue, leading to an improved gross margin.

  • The primary observable driver of margin improvement was the reduction in cost of revenue relative to revenue, as cost of revenue declined more steeply than revenue declined.
  • Gross margin strengthened compared with the immediately preceding quarter and improved compared with the same quarter one year earlier. Revenue was lower in both comparisons, but gross profit was higher.

Gross margin snapshot

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

Gross margin

31.7%

Gross profit

$963.2M

Revenue

$3.0B

Cost of revenue

$2.1B

Quarter-over-quarter change

+3.1 pts

Year-over-year change

+5.2 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$3.2B$917.3M$2.3B28.7%
Jun 30, 2023$3.0B$963.2M$2.1B31.7%

Quarterly comparisons

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

Previous-quarter change

Mar 31, 2023

+3.1 pts

Year-over-year change

Jun 30, 2022

+5.2 pts

What the margin says

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

The primary observable driver of margin improvement was the reduction in cost of revenue relative to revenue, as cost of revenue declined more steeply than revenue declined.

Gross margin strengthened compared with the immediately preceding quarter and improved compared with the same quarter one year earlier. Revenue was lower in both comparisons, but gross profit was higher.

Monitor the trajectory of cost of revenue, as its decline relative to revenue was the key factor in the margin expansion.

APD Gross Margin — Quarter Ended Jun 30, 2023