CA

Caterpillar Inc. stock research

Mar 31, 2024

FY2024 Q1

Caterpillar (CAT) Gross Margin — Quarter Ended Mar 31, 2024

In the current quarter, revenue was lower than both the prior quarter and the same quarter last year, while gross profit remained stable compared to the prior quarter and increased relative to the year-ago period. Cost of revenue decreased from both comparison periods, leading to an improvement in gross margin, and the filing indicates that cost of goods sold was lower than the prior year, consistent with this trend.

Gross margin takeaway

Quarter ended Mar 31, 2024 · FY2024 Q1

In the current quarter, revenue was lower than both the prior quarter and the same quarter last year, while gross profit remained stable compared to the prior quarter and increased relative to the year-ago period. Cost of revenue decreased from both comparison periods, leading to an improvement in gross margin, and the filing indicates that cost of goods sold was lower than the prior year, consistent with this trend.

  • The most significant driver of the gross margin improvement was the reduction in cost of revenue, which declined more than the decrease in revenue, allowing gross profit to hold steady or increase.
  • Gross margin improved sequentially and year-over-year, reflecting a lower cost of revenue relative to revenue in both comparisons.

Gross margin snapshot

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

Gross margin

38.8%

Gross profit

$6.1B

Revenue

$15.8B

Cost of revenue

$9.7B

Quarter-over-quarter change

+3.4 pts

Year-over-year change

+2.5 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
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%
Mar 31, 2024$15.8B$6.1B$9.7B38.8%

Quarterly comparisons

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

Previous-quarter change

Dec 31, 2023

+3.4 pts

Year-over-year change

Mar 31, 2023

+2.5 pts

What the margin says

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

The most significant driver of the gross margin improvement was the reduction in cost of revenue, which declined more than the decrease in revenue, allowing gross profit to hold steady or increase.

Gross margin improved sequentially and year-over-year, reflecting a lower cost of revenue relative to revenue in both comparisons.

Monitor the trajectory of cost of revenue in upcoming quarters to assess whether the margin improvement is sustainable.