DO

Dow Inc. stock research

Sep 30, 2023

FY2023 Q3

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

Gross margin weakened compared to both the immediately preceding quarter and the same quarter one year earlier, driven by a larger decline in gross profit relative to revenue. Revenue contracted while cost of revenue fell less sharply, causing gross profit to decrease and the margin ratio to compress.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

Gross margin weakened compared to both the immediately preceding quarter and the same quarter one year earlier, driven by a larger decline in gross profit relative to revenue. Revenue contracted while cost of revenue fell less sharply, causing gross profit to decrease and the margin ratio to compress.

  • The strongest observable margin driver is the relationship between revenue and cost of revenue: revenue fell while cost of revenue did not decline proportionally, compressing gross profit and margin.
  • Compared to the immediately preceding quarter, gross margin is lower, with both revenue and gross profit decreasing while cost of revenue declined less steeply. Versus the same quarter one year earlier, gross margin also weakened, as revenue, gross profit, and cost of revenue all fell, but gross profit dropped more sharply relative to revenue.

Gross margin snapshot

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

Gross margin

10.6%

Gross profit

$1.1B

Revenue

$10.7B

Cost of revenue

$9.6B

Quarter-over-quarter change

-2.9 pts

Year-over-year change

-1.7 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%
Sep 30, 2023$10.7B$1.1B$9.6B10.6%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

-2.9 pts

Year-over-year change

Sep 30, 2022

-1.7 pts

What the margin says

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

The strongest observable margin driver is the relationship between revenue and cost of revenue: revenue fell while cost of revenue did not decline proportionally, compressing gross profit and margin.

Compared to the immediately preceding quarter, gross margin is lower, with both revenue and gross profit decreasing while cost of revenue declined less steeply. Versus the same quarter one year earlier, gross margin also weakened, as revenue, gross profit, and cost of revenue all fell, but gross profit dropped more sharply relative to revenue.

Monitor the trend in cost of revenue relative to revenue, as its slower decline is compressing gross margin.