AP

Air Products and Chemicals, Inc. stock research

Dec 31, 2023

FY2024 Q1

Air Products and Chemicals (APD) Gross Margin — Quarter Ended Dec 31, 2023

Revenue decreased while cost of revenue declined at a faster pace, resulting in a lower gross profit but an improved gross margin. Compared with the prior quarter, gross margin was slightly higher; versus the same quarter last year, it was notably higher.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2024 Q1

Revenue decreased while cost of revenue declined at a faster pace, resulting in a lower gross profit but an improved gross margin. Compared with the prior quarter, gross margin was slightly higher; versus the same quarter last year, it was notably higher.

  • The gross margin improvement was primarily associated with a larger proportional decrease in cost of revenue compared to revenue.
  • Sequentially, revenue and gross profit were lower, but gross margin improved. On a year-over-year basis, revenue was lower, gross profit was higher, and gross margin strengthened.

Gross margin snapshot

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

Gross margin

31.0%

Gross profit

$930.2M

Revenue

$3.0B

Cost of revenue

$2.1B

Quarter-over-quarter change

+0.2 pts

Year-over-year change

+2.6 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%
Dec 31, 2023$3.0B$930.2M$2.1B31.0%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

+0.2 pts

Year-over-year change

Dec 31, 2022

+2.6 pts

What the margin says

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

The gross margin improvement was primarily associated with a larger proportional decrease in cost of revenue compared to revenue.

Sequentially, revenue and gross profit were lower, but gross margin improved. On a year-over-year basis, revenue was lower, gross profit was higher, and gross margin strengthened.

Monitor whether the trend of cost of revenue declining more than revenue can be sustained.