EB

eBay Inc. stock research

Sep 30, 2023

FY2023 Q3

eBay (EBAY) Gross Margin — Quarter Ended Sep 30, 2023

In the current quarter, revenue and gross profit remained stable compared to the prior quarter, while cost of revenue was slightly lower, leading to a marginally improved gross margin. Compared to the same quarter last year, revenue and gross profit were higher, but cost of revenue increased at a faster pace, resulting in a weakened gross margin.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

In the current quarter, revenue and gross profit remained stable compared to the prior quarter, while cost of revenue was slightly lower, leading to a marginally improved gross margin. Compared to the same quarter last year, revenue and gross profit were higher, but cost of revenue increased at a faster pace, resulting in a weakened gross margin.

  • The most observable margin driver is the relationship between cost of revenue and revenue. The slight decrease in cost of revenue from the prior quarter supported a small improvement in margin, while the year-over-year increase in cost of revenue outpaced revenue growth, contributing to a lower margin.
  • Compared to the prior quarter, gross margin was slightly higher as cost of revenue decreased while revenue was flat. Compared to the same quarter one year ago, gross margin was lower as cost of revenue increased more than revenue.

Gross margin snapshot

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

Gross margin

71.8%

Gross profit

$1.8B

Revenue

$2.5B

Cost of revenue

$705.0M

Quarter-over-quarter change

+0.1 pts

Year-over-year change

-1.0 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$2.5B$1.8B$700.0M72.1%
Jun 30, 2023$2.5B$1.8B$718.0M71.7%
Sep 30, 2023$2.5B$1.8B$705.0M71.8%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

+0.1 pts

Year-over-year change

Sep 30, 2022

-1.0 pts

What the margin says

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

The most observable margin driver is the relationship between cost of revenue and revenue. The slight decrease in cost of revenue from the prior quarter supported a small improvement in margin, while the year-over-year increase in cost of revenue outpaced revenue growth, contributing to a lower margin.

Compared to the prior quarter, gross margin was slightly higher as cost of revenue decreased while revenue was flat. Compared to the same quarter one year ago, gross margin was lower as cost of revenue increased more than revenue.

Monitor the trajectory of cost of revenue relative to revenue, as changes in this ratio directly affect gross margin.

EBAY Gross Margin — Quarter Ended Sep 30, 2023