CM

Cummins Inc. stock research

Jun 30, 2024

FY2024 Q2

Cummins (CMI) Gross Margin — Quarter Ended Jun 30, 2024

Revenue, gross profit, and cost of revenue all increased compared to both the prior quarter and the same quarter last year. Gross margin was unchanged from the same quarter one year ago and improved slightly from the previous quarter.

Gross margin takeaway

Quarter ended Jun 30, 2024 · FY2024 Q2

Revenue, gross profit, and cost of revenue all increased compared to both the prior quarter and the same quarter last year. Gross margin was unchanged from the same quarter one year ago and improved slightly from the previous quarter.

  • Gross margin remained stable year over year, indicating that the relationship between revenue and cost of revenue was consistent. The improvement from the previous quarter suggests cost management relative to revenue strengthened modestly.
  • Compared to the prior quarter, revenue and gross profit were higher while cost of revenue also increased, leading to a slightly improved gross margin. Compared to the same quarter one year ago, revenue and gross profit were higher, cost of revenue was higher, and gross margin was unchanged.

Gross margin snapshot

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

Gross margin

24.9%

Gross profit

$2.2B

Revenue

$8.8B

Cost of revenue

$6.6B

Quarter-over-quarter change

+0.6 pts

Year-over-year change

+0.1 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Sep 30, 2023$8.4B$2.1B$6.4B24.6%
Dec 31, 2023$8.5B$2.0B$6.5B23.4%
Mar 31, 2024$8.4B$2.0B$6.4B24.3%
Jun 30, 2024$8.8B$2.2B$6.6B24.9%

Quarterly comparisons

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

Previous-quarter change

Mar 31, 2024

+0.6 pts

Year-over-year change

Jun 30, 2023

+0.1 pts

What the margin says

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

Gross margin remained stable year over year, indicating that the relationship between revenue and cost of revenue was consistent. The improvement from the previous quarter suggests cost management relative to revenue strengthened modestly.

Compared to the prior quarter, revenue and gross profit were higher while cost of revenue also increased, leading to a slightly improved gross margin. Compared to the same quarter one year ago, revenue and gross profit were higher, cost of revenue was higher, and gross margin was unchanged.

Monitor whether the stable year-over-year gross margin persists given the higher revenue and cost of revenue base.