AT

Atmos Energy Corporation stock research

Sep 30, 2023

FY2023 Q4

Atmos Energy (ATO) Gross Margin — Quarter Ended Sep 30, 2023

Revenue and gross profit both declined from the prior quarter, but gross profit rose compared to the same quarter last year. Gross margin improved substantially from both periods, driven by a sharp reduction in cost of revenue.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q4

Revenue and gross profit both declined from the prior quarter, but gross profit rose compared to the same quarter last year. Gross margin improved substantially from both periods, driven by a sharp reduction in cost of revenue.

  • The most observable driver of gross margin improvement is the lower cost of revenue relative to revenue, which fell from both the prior quarter and the year-ago quarter.
  • Compared to the prior quarter, revenue and gross profit were lower while gross margin was higher. Compared to the same quarter last year, revenue was lower but gross profit and gross margin were higher.

Gross margin snapshot

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

Gross margin

99.5%

Gross profit

$584.5M

Revenue

$587.6M

Cost of revenue

$3.2M

Quarter-over-quarter change

+6.2 pts

Year-over-year change

+25.9 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$1.5B$874.8M$666.2M56.8%
Jun 30, 2023$662.7M$618.2M$44.5M93.3%
Sep 30, 2023$587.6M$584.5M$3.2M99.5%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

+6.2 pts

Year-over-year change

Sep 30, 2022

+25.9 pts

What the margin says

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

The most observable driver of gross margin improvement is the lower cost of revenue relative to revenue, which fell from both the prior quarter and the year-ago quarter.

Compared to the prior quarter, revenue and gross profit were lower while gross margin was higher. Compared to the same quarter last year, revenue was lower but gross profit and gross margin were higher.

Monitor the level of cost of revenue, as it was unusually low this quarter relative to revenue.