BS

Boston Scientific Corporation stock research

Sep 30, 2023

FY2023 Q3

Boston Scientific (BSX) Gross Margin — Quarter Ended Sep 30, 2023

The current quarter's gross margin decreased compared to both the preceding quarter and the same quarter last year. Revenue and gross profit were lower than the preceding quarter but higher than the year-ago period, while cost of revenue was unchanged from the preceding quarter and increased from the year-ago period.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

The current quarter's gross margin decreased compared to both the preceding quarter and the same quarter last year. Revenue and gross profit were lower than the preceding quarter but higher than the year-ago period, while cost of revenue was unchanged from the preceding quarter and increased from the year-ago period.

  • The strongest observable margin driver is the relative movement of cost of revenue: it remained flat sequentially even as revenue declined, and it grew at a faster pace than revenue year over year.
  • Compared to the preceding quarter, gross margin weakened as revenue fell while cost of revenue was unchanged. Compared to the same quarter last year, gross margin was also lower, with cost of revenue increasing more than revenue.

Gross margin snapshot

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

Gross margin

68.8%

Gross profit

$2.4B

Revenue

$3.5B

Cost of revenue

$1.1B

Quarter-over-quarter change

-1.8 pts

Year-over-year change

-0.3 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Mar 31, 2023$3.4B$2.3B$1.0B69.3%
Jun 30, 2023$3.6B$2.5B$1.1B70.6%
Sep 30, 2023$3.5B$2.4B$1.1B68.8%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

-1.8 pts

Year-over-year change

Sep 30, 2022

-0.3 pts

What the margin says

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

The strongest observable margin driver is the relative movement of cost of revenue: it remained flat sequentially even as revenue declined, and it grew at a faster pace than revenue year over year.

Compared to the preceding quarter, gross margin weakened as revenue fell while cost of revenue was unchanged. Compared to the same quarter last year, gross margin was also lower, with cost of revenue increasing more than revenue.

Monitor the trend of cost of revenue relative to revenue, as its stability or growth rate has a direct impact on gross margin.