BF

Brown-Forman Corporation stock research

Jan 31, 2024

FY2024 Q3

Brown-Forman (BF-B) Gross Margin — Quarter Ended Jan 31, 2024

In the current quarter, revenue was unchanged from both the prior quarter and the year-ago quarter, while gross profit was lower than the prior quarter but higher than the year-ago quarter. Gross margin weakened compared to the prior quarter but improved from the year-ago quarter, reflecting the changes in cost of revenue.

Gross margin takeaway

Quarter ended Jan 31, 2024 · FY2024 Q3

In the current quarter, revenue was unchanged from both the prior quarter and the year-ago quarter, while gross profit was lower than the prior quarter but higher than the year-ago quarter. Gross margin weakened compared to the prior quarter but improved from the year-ago quarter, reflecting the changes in cost of revenue.

  • The primary observable driver of gross margin changes is the variation in cost of revenue. With revenue stable, the year-over-year margin improvement corresponds to a lower cost of revenue, while the sequential decline occurs despite a slightly lower cost of revenue, indicating a shift in the proportion of costs relative to revenue.
  • Compared to the prior quarter, gross margin weakened; compared to the same quarter one year earlier, gross margin improved. Revenue was consistent across all three periods.

Gross margin snapshot

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

Gross margin

59.4%

Gross profit

$635.0M

Revenue

$1.1B

Cost of revenue

$434.0M

Quarter-over-quarter change

-1.2 pts

Year-over-year change

+1.7 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Apr 30, 2023$1.0B$635.0M$411.0M60.7%
Jul 31, 2023$1.0B$651.0M$387.0M62.7%
Oct 31, 2023$1.1B$671.0M$436.0M60.6%
Jan 31, 2024$1.1B$635.0M$434.0M59.4%

Quarterly comparisons

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

Previous-quarter change

Oct 31, 2023

-1.2 pts

Year-over-year change

Jan 31, 2023

+1.7 pts

What the margin says

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

The primary observable driver of gross margin changes is the variation in cost of revenue. With revenue stable, the year-over-year margin improvement corresponds to a lower cost of revenue, while the sequential decline occurs despite a slightly lower cost of revenue, indicating a shift in the proportion of costs relative to revenue.

Compared to the prior quarter, gross margin weakened; compared to the same quarter one year earlier, gross margin improved. Revenue was consistent across all three periods.

Monitor the trajectory of cost of revenue relative to revenue, given the sensitivity of gross margin to small changes in this metric.