EL

The Estée Lauder Companies Inc. stock research

Mar 31, 2024

FY2024 Q3

The Estée Lauder Companies (EL) Gross Margin — Quarter Ended Mar 31, 2024

Revenue decreased from the prior quarter but increased year-over-year. Gross margin weakened sequentially but improved compared to the same quarter last year, driven by a lower cost of revenue.

Gross margin takeaway

Quarter ended Mar 31, 2024 · FY2024 Q3

Revenue decreased from the prior quarter but increased year-over-year. Gross margin weakened sequentially but improved compared to the same quarter last year, driven by a lower cost of revenue.

  • Year-over-year gross margin improvement was the strongest observable driver, supported by both revenue growth and a reduction in cost of revenue.
  • Compared to the prior quarter, revenue and gross profit were lower, while cost of revenue decreased, resulting in a slightly weaker gross margin. Compared to the same quarter last year, revenue and gross profit were higher, cost of revenue was lower, and gross margin strengthened.

Gross margin snapshot

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

Gross margin

71.9%

Gross profit

$2.8B

Revenue

$3.9B

Cost of revenue

$1.1B

Quarter-over-quarter change

-1.1 pts

Year-over-year change

+2.8 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Jun 30, 2023$3.6B$2.4B$1.2B67.8%
Sep 30, 2023$3.5B$2.4B$1.1B69.6%
Dec 31, 2023$4.3B$3.1B$1.2B73.0%
Mar 31, 2024$3.9B$2.8B$1.1B71.9%

Quarterly comparisons

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

Previous-quarter change

Dec 31, 2023

-1.1 pts

Year-over-year change

Mar 31, 2023

+2.8 pts

What the margin says

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

Year-over-year gross margin improvement was the strongest observable driver, supported by both revenue growth and a reduction in cost of revenue.

Compared to the prior quarter, revenue and gross profit were lower, while cost of revenue decreased, resulting in a slightly weaker gross margin. Compared to the same quarter last year, revenue and gross profit were higher, cost of revenue was lower, and gross margin strengthened.

Monitor the trend in cost of revenue, as it decreased both sequentially and year-over-year, impacting gross margin movements.