CA

Caterpillar Inc. stock research

Dec 31, 2023

FY2023 Q4

Caterpillar (CAT) Gross Margin — Quarter Ended Dec 31, 2023

Revenue increased from both the prior quarter and the year-ago quarter. Gross profit was higher sequentially but higher year over year, while cost of revenue was higher sequentially and lower year over year; gross margin weakened sequentially but improved compared to the year-ago quarter.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

Revenue increased from both the prior quarter and the year-ago quarter. Gross profit was higher sequentially but higher year over year, while cost of revenue was higher sequentially and lower year over year; gross margin weakened sequentially but improved compared to the year-ago quarter.

  • The change in cost of revenue relative to revenue was the strongest observable driver of gross margin, with cost of revenue rising less than revenue sequentially and falling year over year.
  • Compared to the prior quarter, revenue was higher but gross profit was lower and cost of revenue higher, leading to a weaker gross margin. Versus the same quarter one year earlier, revenue was higher, gross profit was higher, and cost of revenue was lower, resulting in an improved gross margin.

Gross margin snapshot

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

Gross margin

35.5%

Gross profit

$6.1B

Revenue

$17.1B

Cost of revenue

$11.0B

Quarter-over-quarter change

-1.6 pts

Year-over-year change

+5.4 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%
Dec 31, 2023$17.1B$6.1B$11.0B35.5%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

-1.6 pts

Year-over-year change

Dec 31, 2022

+5.4 pts

What the margin says

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

The change in cost of revenue relative to revenue was the strongest observable driver of gross margin, with cost of revenue rising less than revenue sequentially and falling year over year.

Compared to the prior quarter, revenue was higher but gross profit was lower and cost of revenue higher, leading to a weaker gross margin. Versus the same quarter one year earlier, revenue was higher, gross profit was higher, and cost of revenue was lower, resulting in an improved gross margin.

Monitor the trend in cost of revenue relative to revenue, as changes in this relationship had a significant impact on gross margin direction.