AT

Atmos Energy Corporation stock research

Mar 31, 2024

FY2024 Q2

Atmos Energy (ATO) Gross Margin — Quarter Ended Mar 31, 2024

Revenue increased sequentially and year-over-year, while gross profit also rose. Gross margin declined from the prior quarter but improved compared to the same quarter last year, reflecting differing relationships between revenue and cost of revenue.

Gross margin takeaway

Quarter ended Mar 31, 2024 · FY2024 Q2

Revenue increased sequentially and year-over-year, while gross profit also rose. Gross margin declined from the prior quarter but improved compared to the same quarter last year, reflecting differing relationships between revenue and cost of revenue.

  • The strongest observable driver of the gross margin change was the movement in cost of revenue relative to revenue. This relationship shifted between periods, leading to the margin comparisons.
  • Compared to the immediately preceding quarter, gross margin was lower, with cost of revenue increasing more than revenue. Compared to the same quarter one year ago, gross margin was higher, with cost of revenue decreasing while revenue increased.

Gross margin snapshot

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

Gross margin

62.1%

Gross profit

$1.0B

Revenue

$1.6B

Cost of revenue

$624.3M

Quarter-over-quarter change

-8.6 pts

Year-over-year change

+5.3 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Jun 30, 2023$662.7M$618.2M$44.5M93.3%
Sep 30, 2023$587.6M$584.5M$3.2M99.5%
Dec 31, 2023$1.2B$819.6M$338.9M70.7%
Mar 31, 2024$1.6B$1.0B$624.3M62.1%

Quarterly comparisons

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

Previous-quarter change

Dec 31, 2023

-8.6 pts

Year-over-year change

Mar 31, 2023

+5.3 pts

What the margin says

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

The strongest observable driver of the gross margin change was the movement in cost of revenue relative to revenue. This relationship shifted between periods, leading to the margin comparisons.

Compared to the immediately preceding quarter, gross margin was lower, with cost of revenue increasing more than revenue. Compared to the same quarter one year ago, gross margin was higher, with cost of revenue decreasing while revenue increased.

Monitor the ratio of cost of revenue to revenue in subsequent quarters.