BY

Beyond Meat, Inc. stock research

Dec 31, 2023

FY2023 Q4

Beyond Meat (BYND) Gross Margin — Quarter Ended Dec 31, 2023

Revenue declined while cost of revenue rose sharply, causing gross profit to become deeply negative and gross margin to weaken substantially. The quarter's gross margin was significantly lower than both the prior quarter and the same quarter a year earlier.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

Revenue declined while cost of revenue rose sharply, causing gross profit to become deeply negative and gross margin to weaken substantially. The quarter's gross margin was significantly lower than both the prior quarter and the same quarter a year earlier.

  • The most observable driver of the margin change was the large increase in cost of revenue relative to revenue, which far outpaced the revenue decline. This pushed gross profit from a small negative to a large negative value.
  • Compared to the prior quarter, gross margin weakened considerably, moving from a modest negative to a large negative. Versus the same quarter one year ago, gross margin also deteriorated markedly.

Gross margin snapshot

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

Gross margin

-113.8%

Gross profit

-$83.9M

Revenue

$73.7M

Cost of revenue

$157.5M

Quarter-over-quarter change

-104.2 pts

Year-over-year change

-110.2 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 1, 2023$92.2M$6.2M$86.1M6.7%
Jul 1, 2023$102.1M$2.3M$99.9M2.2%
Sep 30, 2023$75.3M-$7.3M$82.6M-9.6%
Dec 31, 2023$73.7M-$83.9M$157.5M-113.8%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

-104.2 pts

Year-over-year change

Dec 31, 2022

-110.2 pts

What the margin says

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

The most observable driver of the margin change was the large increase in cost of revenue relative to revenue, which far outpaced the revenue decline. This pushed gross profit from a small negative to a large negative value.

Compared to the prior quarter, gross margin weakened considerably, moving from a modest negative to a large negative. Versus the same quarter one year ago, gross margin also deteriorated markedly.

Monitor the trajectory of cost of revenue, as its sharp increase relative to revenue was the primary factor in the margin decline.