AP

Air Products and Chemicals, Inc. stock research

Sep 30, 2024

FY2024 Q4

Air Products and Chemicals (APD) Gross Margin — Quarter Ended Sep 30, 2024

Revenue for the quarter was stable compared to the same quarter last year and higher than the preceding quarter. Gross profit improved relative to both the prior quarter and the year-ago period, driven by cost of revenue that was lower than last year and essentially flat versus the prior quarter, resulting in an expanded gross margin.

Gross margin takeaway

Quarter ended Sep 30, 2024 · FY2024 Q4

Revenue for the quarter was stable compared to the same quarter last year and higher than the preceding quarter. Gross profit improved relative to both the prior quarter and the year-ago period, driven by cost of revenue that was lower than last year and essentially flat versus the prior quarter, resulting in an expanded gross margin.

  • Gross profit expanded while revenue remained stable year-over-year, and revenue grew sequentially without a proportional increase in cost of revenue. This indicates that cost efficiency relative to revenue was the primary observable driver of the gross margin improvement.
  • Compared to the immediately preceding quarter, revenue was higher, cost of revenue was higher but by a smaller proportion, and gross profit was higher, leading to an improved gross margin. Compared to the same quarter one year earlier, revenue was stable, cost of revenue was lower, and gross profit was higher, resulting in a strengthened gross margin.

Gross margin snapshot

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

Gross margin

34.0%

Gross profit

$1.1B

Revenue

$3.2B

Cost of revenue

$2.1B

Quarter-over-quarter change

+1.2 pts

Year-over-year change

+3.1 pts

Quarterly gross margin trend

A four-quarter view of the revenue and direct-cost bridge behind gross margin.

PeriodRevenueGross profitCost of revenueGross margin
Dec 31, 2023$3.0B$930.2M$2.1B31.0%
Mar 31, 2024$2.9B$938.7M$2.0B32.0%
Jun 30, 2024$3.0B$979.9M$2.0B32.8%
Sep 30, 2024$3.2B$1.1B$2.1B34.0%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2024

+1.2 pts

Year-over-year change

Sep 30, 2023

+3.1 pts

What the margin says

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

Gross profit expanded while revenue remained stable year-over-year, and revenue grew sequentially without a proportional increase in cost of revenue. This indicates that cost efficiency relative to revenue was the primary observable driver of the gross margin improvement.

Compared to the immediately preceding quarter, revenue was higher, cost of revenue was higher but by a smaller proportion, and gross profit was higher, leading to an improved gross margin. Compared to the same quarter one year earlier, revenue was stable, cost of revenue was lower, and gross profit was higher, resulting in a strengthened gross margin.

Monitor the trajectory of cost of revenue relative to revenue, as the margin improvement was partly driven by it declining year-over-year while revenue held steady.