CO

Coinbase Global, Inc. stock research

Sep 30, 2023

FY2023 Q3

Coinbase Global (COIN) Gross Margin — Quarter Ended Sep 30, 2023

Revenue and gross profit both decreased compared to the prior quarter, while cost of revenue also declined. The gross margin improved slightly, reflecting a favorable relationship between the revenue and cost reductions.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

Revenue and gross profit both decreased compared to the prior quarter, while cost of revenue also declined. The gross margin improved slightly, reflecting a favorable relationship between the revenue and cost reductions.

  • The gross margin improvement was primarily driven by a larger proportional decline in cost of revenue relative to revenue, which widened the spread between gross profit and revenue.
  • Compared to the prior quarter, gross margin was higher despite lower revenue. Versus the same quarter one year earlier, gross margin strengthened substantially, with revenue higher and cost of revenue significantly lower.

Gross margin snapshot

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

Gross margin

86.9%

Gross profit

$586.1M

Revenue

$674.1M

Cost of revenue

$88.1M

Quarter-over-quarter change

+0.7 pts

Year-over-year change

+12.2 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$772.5M$717.8M$54.7M92.9%
Jun 30, 2023$707.9M$610.4M$97.5M86.2%
Sep 30, 2023$674.1M$586.1M$88.1M86.9%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

+0.7 pts

Year-over-year change

Sep 30, 2022

+12.2 pts

What the margin says

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

The gross margin improvement was primarily driven by a larger proportional decline in cost of revenue relative to revenue, which widened the spread between gross profit and revenue.

Compared to the prior quarter, gross margin was higher despite lower revenue. Versus the same quarter one year earlier, gross margin strengthened substantially, with revenue higher and cost of revenue significantly lower.

Monitor the ongoing trend in cost of revenue, as its decline was a key factor in the margin improvement this quarter.