DO

Dow Inc. stock research

Jun 30, 2023

FY2023 Q2

Dow (DOW) Gross Margin — Quarter Ended Jun 30, 2023

Revenue declined compared to both the prior quarter and the same quarter last year. Gross profit improved from the prior quarter but fell versus the prior year, while cost of revenue decreased in both comparisons, leading gross margin to increase sequentially but decrease year-over-year.

Gross margin takeaway

Quarter ended Jun 30, 2023 · FY2023 Q2

Revenue declined compared to both the prior quarter and the same quarter last year. Gross profit improved from the prior quarter but fell versus the prior year, while cost of revenue decreased in both comparisons, leading gross margin to increase sequentially but decrease year-over-year.

  • The strongest observable margin driver is the sequential improvement in gross margin, which rose from the previous quarter despite lower revenue, as cost of revenue declined at a faster rate than revenue. This indicates that cost management supported margin recovery in the current period.
  • Compared to the prior quarter, gross margin strengthened as gross profit increased while cost of revenue fell. Relative to the same quarter one year earlier, gross margin weakened substantially, with gross profit and revenue both significantly lower, though cost of revenue also declined.

Gross margin snapshot

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

Gross margin

13.5%

Gross profit

$1.5B

Revenue

$11.4B

Cost of revenue

$9.9B

Quarter-over-quarter change

+3.2 pts

Year-over-year change

-4.1 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Mar 31, 2023$11.9B$1.2B$10.6B10.3%
Jun 30, 2023$11.4B$1.5B$9.9B13.5%

Quarterly comparisons

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

Previous-quarter change

Mar 31, 2023

+3.2 pts

Year-over-year change

Jun 30, 2022

-4.1 pts

What the margin says

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

The strongest observable margin driver is the sequential improvement in gross margin, which rose from the previous quarter despite lower revenue, as cost of revenue declined at a faster rate than revenue. This indicates that cost management supported margin recovery in the current period.

Compared to the prior quarter, gross margin strengthened as gross profit increased while cost of revenue fell. Relative to the same quarter one year earlier, gross margin weakened substantially, with gross profit and revenue both significantly lower, though cost of revenue also declined.

Monitor the trajectory of revenue relative to cost of revenue, as the sequential gross margin improvement was driven by cost reduction rather than revenue growth.