EB

eBay Inc. stock research

Jun 30, 2024

FY2024 Q2

eBay (EBAY) Gross Margin — Quarter Ended Jun 30, 2024

Revenue was stable compared to the prior quarter and higher than the same quarter last year. Gross profit was lower than the prior quarter and stable year over year, while cost of revenue increased in both comparisons, resulting in a gross margin that weakened sequentially and year over year. The filing notes a decrease in operating cash flows for the six-month period compared to the prior year, consistent with changes in working capital.

Gross margin takeaway

Quarter ended Jun 30, 2024 · FY2024 Q2

Revenue was stable compared to the prior quarter and higher than the same quarter last year. Gross profit was lower than the prior quarter and stable year over year, while cost of revenue increased in both comparisons, resulting in a gross margin that weakened sequentially and year over year. The filing notes a decrease in operating cash flows for the six-month period compared to the prior year, consistent with changes in working capital.

  • The strongest observable margin driver is the increase in cost of revenue relative to revenue. Revenue remained flat sequentially while cost of revenue rose, leading to a lower gross profit and margin.
  • Compared to the prior quarter, gross margin weakened as revenue held steady but cost of revenue increased. Compared to the same quarter last year, revenue was higher, yet gross margin was slightly lower due to a larger increase in cost of revenue.

Gross margin snapshot

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

Gross margin

71.4%

Gross profit

$1.8B

Revenue

$2.6B

Cost of revenue

$735.0M

Quarter-over-quarter change

-1.2 pts

Year-over-year change

-0.3 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Sep 30, 2023$2.5B$1.8B$705.0M71.8%
Dec 31, 2023$2.6B$1.9B$710.0M72.3%
Mar 31, 2024$2.6B$1.9B$700.0M72.6%
Jun 30, 2024$2.6B$1.8B$735.0M71.4%

Quarterly comparisons

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

Previous-quarter change

Mar 31, 2024

-1.2 pts

Year-over-year change

Jun 30, 2023

-0.3 pts

What the margin says

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

The strongest observable margin driver is the increase in cost of revenue relative to revenue. Revenue remained flat sequentially while cost of revenue rose, leading to a lower gross profit and margin.

Compared to the prior quarter, gross margin weakened as revenue held steady but cost of revenue increased. Compared to the same quarter last year, revenue was higher, yet gross margin was slightly lower due to a larger increase in cost of revenue.

Monitor cost of revenue trends, as its increase relative to revenue has pressured gross margin in both sequential and year-over-year comparisons.

EBAY Gross Margin — Quarter Ended Jun 30, 2024