CF

CF Industries Holdings, Inc. stock research

Sep 30, 2023

FY2023 Q3

CF Industries Holdings (CF) Gross Margin — Quarter Ended Sep 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 weakened from both the immediately preceding quarter and the year-ago quarter, reflecting a larger proportional decline in gross profit relative to revenue.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

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 weakened from both the immediately preceding quarter and the year-ago quarter, reflecting a larger proportional decline in gross profit relative to revenue.

  • The strongest observable margin driver is the relationship between revenue and cost of revenue: revenue fell more sharply than cost of revenue compared to both the prior quarter and the year-ago quarter, compressing gross margin.
  • Compared to the immediately preceding quarter, revenue, gross profit, and gross margin were all lower, while cost of revenue was also lower. Versus the same quarter one year earlier, revenue, gross profit, and gross margin were lower, and cost of revenue was lower as well.

Gross margin snapshot

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

Gross margin

29.6%

Gross profit

$377.0M

Revenue

$1.3B

Cost of revenue

$896.0M

Quarter-over-quarter change

-15.7 pts

Year-over-year change

-9.9 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%
Sep 30, 2023$1.3B$377.0M$896.0M29.6%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

-15.7 pts

Year-over-year change

Sep 30, 2022

-9.9 pts

What the margin says

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

The strongest observable margin driver is the relationship between revenue and cost of revenue: revenue fell more sharply than cost of revenue compared to both the prior quarter and the year-ago quarter, compressing gross margin.

Compared to the immediately preceding quarter, revenue, gross profit, and gross margin were all lower, while cost of revenue was also lower. Versus the same quarter one year earlier, revenue, gross profit, and gross margin were lower, and cost of revenue was lower as well.

Monitor the trajectory of revenue relative to cost of revenue in upcoming quarters to assess whether gross margin can stabilize or improve.