AP

Air Products and Chemicals, Inc. stock research

Sep 30, 2023

FY2023 Q4

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

Revenue was higher than the previous quarter but lower than the same quarter last year. Gross profit increased from both periods, while gross margin weakened sequentially but improved year-over-year.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q4

Revenue was higher than the previous quarter but lower than the same quarter last year. Gross profit increased from both periods, while gross margin weakened sequentially but improved year-over-year.

  • The year-over-year improvement in gross margin was accompanied by a reduction in cost of revenue relative to revenue, as gross profit grew while cost of revenue declined. Sequentially, the margin decline resulted from cost of revenue increasing at a faster pace than revenue.
  • Compared to the prior quarter, revenue and gross profit were higher, but gross margin was lower due to a larger increase in cost of revenue. Compared to the same quarter last year, revenue was lower, yet gross profit and gross margin were higher, reflecting a more favorable cost structure.

Gross margin snapshot

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

Gross margin

30.8%

Gross profit

$984.1M

Revenue

$3.2B

Cost of revenue

$2.2B

Quarter-over-quarter change

-0.9 pts

Year-over-year change

+4.3 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%
Sep 30, 2023$3.2B$984.1M$2.2B30.8%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

-0.9 pts

Year-over-year change

Sep 30, 2022

+4.3 pts

What the margin says

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

The year-over-year improvement in gross margin was accompanied by a reduction in cost of revenue relative to revenue, as gross profit grew while cost of revenue declined. Sequentially, the margin decline resulted from cost of revenue increasing at a faster pace than revenue.

Compared to the prior quarter, revenue and gross profit were higher, but gross margin was lower due to a larger increase in cost of revenue. Compared to the same quarter last year, revenue was lower, yet gross profit and gross margin were higher, reflecting a more favorable cost structure.

Monitor the trend in cost of revenue relative to revenue, as the sequential increase in this ratio weighed on gross margin.