CF

CF Industries Holdings, Inc. stock research

Jun 30, 2023

FY2023 Q2

CF Industries Holdings (CF) Gross Margin — Quarter Ended Jun 30, 2023

Revenue and gross profit both decreased compared to the prior quarter and the same quarter last year, while cost of revenue also declined. Gross margin improved sequentially but weakened significantly from the year-ago period.

Gross margin takeaway

Quarter ended Jun 30, 2023 · FY2023 Q2

Revenue and gross profit both decreased compared to the prior quarter and the same quarter last year, while cost of revenue also declined. Gross margin improved sequentially but weakened significantly from the year-ago period.

  • The sequential improvement in gross margin was driven by a proportionally larger decline in cost of revenue relative to revenue. The year-over-year weakening reflects a sharper drop in gross profit compared to the reduction in revenue.
  • Compared to the immediately preceding quarter, revenue was lower, cost of revenue was lower, gross profit was lower, and gross margin was higher. Compared to the same quarter one year earlier, all metrics were lower, with gross margin substantially lower.

Gross margin snapshot

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

Gross margin

45.3%

Gross profit

$804.0M

Revenue

$1.8B

Cost of revenue

$971.0M

Quarter-over-quarter change

+2.4 pts

Year-over-year change

-13.5 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Mar 31, 2023$2.0B$863.0M$1.1B42.9%
Jun 30, 2023$1.8B$804.0M$971.0M45.3%

Quarterly comparisons

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

Previous-quarter change

Mar 31, 2023

+2.4 pts

Year-over-year change

Jun 30, 2022

-13.5 pts

What the margin says

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

The sequential improvement in gross margin was driven by a proportionally larger decline in cost of revenue relative to revenue. The year-over-year weakening reflects a sharper drop in gross profit compared to the reduction in revenue.

Compared to the immediately preceding quarter, revenue was lower, cost of revenue was lower, gross profit was lower, and gross margin was higher. Compared to the same quarter one year earlier, all metrics were lower, with gross margin substantially lower.

Monitor the trajectory of cost of revenue relative to revenue, as the margin improvement was tied to cost reductions rather than revenue growth.