EL

The Estée Lauder Companies Inc. stock research

Sep 30, 2024

FY2025 Q1

The Estée Lauder Companies (EL) Gross Margin — Quarter Ended Sep 30, 2024

Revenue decreased compared with both the prior quarter and the same quarter last year, while gross profit was lower than the prior quarter but stable year over year. Gross margin improved sequentially and year over year, as cost of revenue fell more sharply than revenue.

Gross margin takeaway

Quarter ended Sep 30, 2024 · FY2025 Q1

Revenue decreased compared with both the prior quarter and the same quarter last year, while gross profit was lower than the prior quarter but stable year over year. Gross margin improved sequentially and year over year, as cost of revenue fell more sharply than revenue.

  • The strongest observable margin driver is the proportionally larger decline in cost of revenue relative to revenue, which lifted gross margin despite lower revenue.
  • Compared with the prior quarter, revenue and gross profit were lower, but gross margin improved. Relative to the same quarter last year, revenue was slightly lower, gross profit was unchanged, and gross margin was higher.

Gross margin snapshot

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

Gross margin

72.4%

Gross profit

$2.4B

Revenue

$3.4B

Cost of revenue

$928.0M

Quarter-over-quarter change

+0.6 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
Dec 31, 2023$4.3B$3.1B$1.2B73.0%
Mar 31, 2024$3.9B$2.8B$1.1B71.9%
Jun 30, 2024$3.9B$2.8B$1.1B71.8%
Sep 30, 2024$3.4B$2.4B$928.0M72.4%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2024

+0.6 pts

Year-over-year change

Sep 30, 2023

+2.8 pts

What the margin says

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

The strongest observable margin driver is the proportionally larger decline in cost of revenue relative to revenue, which lifted gross margin despite lower revenue.

Compared with the prior quarter, revenue and gross profit were lower, but gross margin improved. Relative to the same quarter last year, revenue was slightly lower, gross profit was unchanged, and gross margin was higher.

Monitor whether the cost of revenue reductions can be sustained as revenue trends evolve.