CF

CF Industries Holdings, Inc. stock research

Dec 31, 2023

FY2023 Q4

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

Revenue and gross profit both improved compared to the prior quarter, while cost of revenue increased at a slower pace, leading to a higher gross margin. Compared to the same quarter last year, revenue and gross profit were lower, and gross margin weakened.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

Revenue and gross profit both improved compared to the prior quarter, while cost of revenue increased at a slower pace, leading to a higher gross margin. Compared to the same quarter last year, revenue and gross profit were lower, and gross margin weakened.

  • The relationship between revenue and cost of revenue drove the gross margin improvement from the prior quarter, as revenue grew faster than cost of revenue. The year-over-year decline in gross margin was driven by a proportionally larger decrease in gross profit relative to revenue.
  • Compared to the prior quarter, gross margin improved. Compared to the same quarter last year, gross margin weakened.

Gross margin snapshot

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

Gross margin

31.9%

Gross profit

$501.0M

Revenue

$1.6B

Cost of revenue

$1.1B

Quarter-over-quarter change

+2.3 pts

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%
Jun 30, 2023$1.8B$804.0M$971.0M45.3%
Sep 30, 2023$1.3B$377.0M$896.0M29.6%
Dec 31, 2023$1.6B$501.0M$1.1B31.9%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

+2.3 pts

Year-over-year change

Dec 31, 2022

-16.3 pts

What the margin says

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

The relationship between revenue and cost of revenue drove the gross margin improvement from the prior quarter, as revenue grew faster than cost of revenue. The year-over-year decline in gross margin was driven by a proportionally larger decrease in gross profit relative to revenue.

Compared to the prior quarter, gross margin improved. Compared to the same quarter last year, gross margin weakened.

Monitor the trend in cost of revenue relative to revenue, as it is the primary observable factor influencing gross margin changes.