EL

The Estée Lauder Companies Inc. stock research

Dec 31, 2024

FY2025 Q2

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

Revenue decreased year-over-year but cost of revenue fell more, improving gross margin; sequentially, revenue rose and margin expanded. The company's liquidity discussion in the filing notes a decrease in cash and cash equivalents.

Gross margin takeaway

Quarter ended Dec 31, 2024 · FY2025 Q2

Revenue decreased year-over-year but cost of revenue fell more, improving gross margin; sequentially, revenue rose and margin expanded. The company's liquidity discussion in the filing notes a decrease in cash and cash equivalents.

  • The strongest observable driver is the reduction in cost of revenue relative to revenue, which allowed gross margin to rise despite lower year-over-year revenue.
  • Compared to the prior quarter, gross margin improved as revenue increased and cost of revenue rose at a slower pace. Versus the same quarter a year ago, gross margin was higher, driven by a larger decline in cost of revenue than in revenue.

Gross margin snapshot

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

Gross margin

76.1%

Gross profit

$3.0B

Revenue

$4.0B

Cost of revenue

$957.0M

Quarter-over-quarter change

+3.7 pts

Year-over-year change

+3.1 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, 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%
Dec 31, 2024$4.0B$3.0B$957.0M76.1%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2024

+3.7 pts

Year-over-year change

Dec 31, 2023

+3.1 pts

What the margin says

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

The strongest observable driver is the reduction in cost of revenue relative to revenue, which allowed gross margin to rise despite lower year-over-year revenue.

Compared to the prior quarter, gross margin improved as revenue increased and cost of revenue rose at a slower pace. Versus the same quarter a year ago, gross margin was higher, driven by a larger decline in cost of revenue than in revenue.

Monitor the trajectory of cost of revenue, as its relative movement has been the primary factor in margin changes.

EL Gross Margin — Quarter Ended Dec 31, 2024