EL

The Estée Lauder Companies Inc. stock research

Sep 30, 2023

FY2024 Q1

The Estée Lauder Companies (EL) Gross Margin — Quarter Ended Sep 30, 2023

Revenue was lower compared to the prior quarter and the same quarter last year, while gross profit was stable sequentially but lower year-over-year. Cost of revenue was lower than the prior quarter but higher than the prior year, resulting in a gross margin that improved sequentially but weakened from the year-ago period. The filing discusses liquidity and capital resources, noting a decrease in cash and cash equivalents from the prior quarter.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2024 Q1

Revenue was lower compared to the prior quarter and the same quarter last year, while gross profit was stable sequentially but lower year-over-year. Cost of revenue was lower than the prior quarter but higher than the prior year, resulting in a gross margin that improved sequentially but weakened from the year-ago period. The filing discusses liquidity and capital resources, noting a decrease in cash and cash equivalents from the prior quarter.

  • The sequential improvement in gross margin coincided with a reduction in cost of revenue relative to revenue. The year-over-year decline in gross margin occurred as cost of revenue was higher while revenue was lower.
  • Compared to the prior quarter, revenue was lower, cost of revenue was lower, gross profit was stable, and gross margin improved. Compared to the same quarter one year earlier, revenue was lower, cost of revenue was higher, gross profit was lower, and gross margin weakened.

Gross margin snapshot

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

Gross margin

69.6%

Gross profit

$2.4B

Revenue

$3.5B

Cost of revenue

$1.1B

Quarter-over-quarter change

+1.8 pts

Year-over-year change

-4.4 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$3.8B$2.6B$1.2B69.1%
Jun 30, 2023$3.6B$2.4B$1.2B67.8%
Sep 30, 2023$3.5B$2.4B$1.1B69.6%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

+1.8 pts

Year-over-year change

Sep 30, 2022

-4.4 pts

What the margin says

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

The sequential improvement in gross margin coincided with a reduction in cost of revenue relative to revenue. The year-over-year decline in gross margin occurred as cost of revenue was higher while revenue was lower.

Compared to the prior quarter, revenue was lower, cost of revenue was lower, gross profit was stable, and gross margin improved. Compared to the same quarter one year earlier, revenue was lower, cost of revenue was higher, gross profit was lower, and gross margin weakened.

Monitor the direction of cost of revenue relative to revenue, as the sequential and year-over-year comparisons show contrasting trends in gross margin.