CO

Coinbase Global, Inc. stock research

Dec 31, 2023

FY2023 Q4

Coinbase Global (COIN) Gross Margin — Quarter Ended Dec 31, 2023

Revenue and gross profit both increased compared to the prior quarter and the same quarter last year, while cost of revenue decreased slightly from the prior quarter and more notably from a year ago. Gross margin improved sequentially and year-over-year, reflecting a larger proportion of revenue retained as gross profit.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

Revenue and gross profit both increased compared to the prior quarter and the same quarter last year, while cost of revenue decreased slightly from the prior quarter and more notably from a year ago. Gross margin improved sequentially and year-over-year, reflecting a larger proportion of revenue retained as gross profit.

  • The strongest observable margin driver is the combination of higher revenue and lower cost of revenue relative to the year-ago quarter, which together widened gross profit. This relationship is consistent with the sequential improvement as well.
  • Compared to the immediately preceding quarter, revenue and gross profit were higher, cost of revenue was slightly lower, and gross margin improved. Versus the same quarter one year earlier, revenue and gross profit were higher, cost of revenue was lower, and gross margin strengthened.

Gross margin snapshot

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

Gross margin

90.9%

Gross profit

$867.5M

Revenue

$953.8M

Cost of revenue

$86.3M

Quarter-over-quarter change

+4.0 pts

Year-over-year change

+6.4 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%
Dec 31, 2023$953.8M$867.5M$86.3M90.9%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

+4.0 pts

Year-over-year change

Dec 31, 2022

+6.4 pts

What the margin says

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

The strongest observable margin driver is the combination of higher revenue and lower cost of revenue relative to the year-ago quarter, which together widened gross profit. This relationship is consistent with the sequential improvement as well.

Compared to the immediately preceding quarter, revenue and gross profit were higher, cost of revenue was slightly lower, and gross margin improved. Versus the same quarter one year earlier, revenue and gross profit were higher, cost of revenue was lower, and gross margin strengthened.

Monitor the trend in cost of revenue, which declined both sequentially and year-over-year, as its stability or further movement could affect gross margin.