CA

Caterpillar Inc. stock research

Sep 30, 2024

FY2024 Q3

Caterpillar (CAT) Gross Margin — Quarter Ended Sep 30, 2024

Revenue decreased while cost of revenue declined less, causing gross profit to fall and gross margin to weaken compared to the immediately preceding quarter. Versus the same quarter one year earlier, revenue was lower but gross margin improved as cost of revenue decreased more sharply.

Gross margin takeaway

Quarter ended Sep 30, 2024 · FY2024 Q3

Revenue decreased while cost of revenue declined less, causing gross profit to fall and gross margin to weaken compared to the immediately preceding quarter. Versus the same quarter one year earlier, revenue was lower but gross margin improved as cost of revenue decreased more sharply.

  • The strongest observable margin driver is the year-over-year reduction in cost of revenue relative to revenue, which lifted gross margin despite lower sales. Gross margin strengthened from the year-ago level but weakened from the prior quarter.
  • Current gross margin is higher than the same quarter one year earlier but lower than the immediately preceding quarter. Revenue and gross profit are both down from both comparison periods.

Gross margin snapshot

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

Gross margin

37.5%

Gross profit

$6.0B

Revenue

$16.1B

Cost of revenue

$10.1B

Quarter-over-quarter change

-1.7 pts

Year-over-year change

+0.5 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Dec 31, 2023$17.1B$6.1B$11.0B35.5%
Mar 31, 2024$15.8B$6.1B$9.7B38.8%
Jun 30, 2024$16.7B$6.5B$10.2B39.2%
Sep 30, 2024$16.1B$6.0B$10.1B37.5%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2024

-1.7 pts

Year-over-year change

Sep 30, 2023

+0.5 pts

What the margin says

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

The strongest observable margin driver is the year-over-year reduction in cost of revenue relative to revenue, which lifted gross margin despite lower sales. Gross margin strengthened from the year-ago level but weakened from the prior quarter.

Current gross margin is higher than the same quarter one year earlier but lower than the immediately preceding quarter. Revenue and gross profit are both down from both comparison periods.

Monitor whether cost of revenue continues to decline faster than revenue in upcoming quarters.

CAT Gross Margin — Quarter Ended Sep 30, 2024