CF

CF Industries Holdings, Inc. stock research

Mar 31, 2023

FY2023 Q1

CF Industries Holdings (CF) Gross Margin — Quarter Ended Mar 31, 2023

Revenue decreased compared to both the prior quarter and the same quarter last year, while cost of revenue declined less sharply, resulting in a lower gross profit and a weakened gross margin. The relationship between the metrics shows that gross margin compression was driven by cost of revenue declining more slowly than revenue.

Gross margin takeaway

Quarter ended Mar 31, 2023 · FY2023 Q1

Revenue decreased compared to both the prior quarter and the same quarter last year, while cost of revenue declined less sharply, resulting in a lower gross profit and a weakened gross margin. The relationship between the metrics shows that gross margin compression was driven by cost of revenue declining more slowly than revenue.

  • The most observable driver of margin change is the relative movements of revenue and cost of revenue: revenue fell more than cost of revenue in both comparisons, directly compressing gross margin.
  • Compared to the preceding quarter, gross margin was lower; versus the same quarter one year earlier, gross margin was substantially lower. Revenue, gross profit, and cost of revenue all declined sequentially and year over year.

Gross margin snapshot

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

Gross margin

42.9%

Gross profit

$863.0M

Revenue

$2.0B

Cost of revenue

$1.1B

Quarter-over-quarter change

n/a

Year-over-year change

-16.3 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$2.0B$863.0M$1.1B42.9%

Quarterly comparisons

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

Previous-quarter change

Previous quarter unavailable

n/a

Year-over-year change

Mar 31, 2022

-16.3 pts

What the margin says

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

The most observable driver of margin change is the relative movements of revenue and cost of revenue: revenue fell more than cost of revenue in both comparisons, directly compressing gross margin.

Compared to the preceding quarter, gross margin was lower; versus the same quarter one year earlier, gross margin was substantially lower. Revenue, gross profit, and cost of revenue all declined sequentially and year over year.

Monitor the trend in cost of revenue relative to revenue, as the slower decline in cost of revenue has been the key factor in margin compression.

CF Gross Margin — Quarter Ended Mar 31, 2023