BN

Barnes & Noble Education, Inc. stock research

Jan 27, 2024

FY2024 Q3

Barnes & Noble Education (BNED) Gross Margin — Quarter Ended Jan 27, 2024

Revenue, cost of revenue, and gross profit all decreased compared to the prior quarter, while gross profit decreased less than revenue, leading to a slightly lower gross margin. Year over year, revenue was lower, but gross profit improved and gross margin strengthened as cost of revenue declined more than revenue.

Gross margin takeaway

Quarter ended Jan 27, 2024 · FY2024 Q3

Revenue, cost of revenue, and gross profit all decreased compared to the prior quarter, while gross profit decreased less than revenue, leading to a slightly lower gross margin. Year over year, revenue was lower, but gross profit improved and gross margin strengthened as cost of revenue declined more than revenue.

  • The gross margin improved year over year, driven by a more favorable relationship between cost of revenue and revenue. The filing highlights the company's First Day Complete and First Day inclusive access programs as course material delivery models.
  • Compared to the immediately preceding quarter, the gross margin weakened slightly. Compared to the same quarter one year earlier, the gross margin improved.

Gross margin snapshot

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

Gross margin

24.2%

Gross profit

$100.6M

Revenue

$415.4M

Cost of revenue

$356.1M

Quarter-over-quarter change

-0.5 pts

Year-over-year change

+2.1 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Jan 28, 2023$438.1M$97.0M$341.0M22.1%
Jul 29, 2023$252.7M$48.2M$216.0M19.1%
Oct 28, 2023$569.7M$140.7M$469.7M24.7%
Jan 27, 2024$415.4M$100.6M$356.1M24.2%

Quarterly comparisons

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

Previous-quarter change

Oct 28, 2023

-0.5 pts

Year-over-year change

Jan 28, 2023

+2.1 pts

What the margin says

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

The gross margin improved year over year, driven by a more favorable relationship between cost of revenue and revenue. The filing highlights the company's First Day Complete and First Day inclusive access programs as course material delivery models.

Compared to the immediately preceding quarter, the gross margin weakened slightly. Compared to the same quarter one year earlier, the gross margin improved.

Monitor trends in cost of revenue relative to revenue, as the year-over-year improvement in gross margin was driven by a proportionally larger decline in cost of revenue.