CA

Caterpillar Inc. stock research

Sep 30, 2023

FY2023 Q3

Caterpillar (CAT) Gross Margin — Quarter Ended Sep 30, 2023

Revenue and gross profit both declined from the prior quarter, but gross margin improved as cost of revenue fell more sharply. Compared with the same quarter a year ago, revenue, gross profit, and gross margin all increased while cost of revenue rose at a slower pace.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

Revenue and gross profit both declined from the prior quarter, but gross margin improved as cost of revenue fell more sharply. Compared with the same quarter a year ago, revenue, gross profit, and gross margin all increased while cost of revenue rose at a slower pace.

  • The gross margin strengthened both sequentially and year-over-year, driven by a favorable alignment between revenue and cost of revenue. The most visible driver is the relative decline in cost of revenue compared to revenue in the sequential comparison.
  • Compared to the prior quarter, revenue and gross profit were lower, cost of revenue was lower, and gross margin was higher. Compared to the same quarter a year ago, revenue, gross profit, and cost of revenue were all higher, with gross margin also higher.

Gross margin snapshot

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

Gross margin

37.0%

Gross profit

$6.2B

Revenue

$16.8B

Cost of revenue

$10.6B

Quarter-over-quarter change

+0.9 pts

Year-over-year change

+5.1 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Mar 31, 2023$15.9B$5.8B$10.1B36.3%
Jun 30, 2023$17.3B$6.3B$11.1B36.1%
Sep 30, 2023$16.8B$6.2B$10.6B37.0%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

+0.9 pts

Year-over-year change

Sep 30, 2022

+5.1 pts

What the margin says

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

The gross margin strengthened both sequentially and year-over-year, driven by a favorable alignment between revenue and cost of revenue. The most visible driver is the relative decline in cost of revenue compared to revenue in the sequential comparison.

Compared to the prior quarter, revenue and gross profit were lower, cost of revenue was lower, and gross margin was higher. Compared to the same quarter a year ago, revenue, gross profit, and cost of revenue were all higher, with gross margin also higher.

Monitor the trend in cost of revenue relative to revenue, as its movement has been a key factor in gross margin changes.