EL

Elevance Health, Inc. stock research

Sep 30, 2023

FY2023 Q3

Elevance Health (ELV) Gross Margin — Quarter Ended Sep 30, 2023

Revenue and gross profit both decreased from the prior quarter but increased compared to the same quarter last year. Gross margin weakened sequentially and also declined relative to the year-ago period, as cost of revenue grew faster than revenue.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

Revenue and gross profit both decreased from the prior quarter but increased compared to the same quarter last year. Gross margin weakened sequentially and also declined relative to the year-ago period, as cost of revenue grew faster than revenue.

  • The decline in gross margin was primarily driven by a higher proportion of cost of revenue relative to revenue compared to both the prior quarter and the year-ago quarter.
  • Compared to the prior quarter, revenue and gross profit were lower, while cost of revenue was higher, resulting in a weakened gross margin. Versus the same quarter last year, revenue and gross profit were higher, but cost of revenue increased more sharply, leading to a lower gross margin.

Gross margin snapshot

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

Gross margin

89.2%

Gross profit

$38.2B

Revenue

$42.8B

Cost of revenue

$4.6B

Quarter-over-quarter change

-0.9 pts

Year-over-year change

-2.2 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$42.2B$38.7B$3.5B91.7%
Jun 30, 2023$43.7B$39.3B$4.3B90.1%
Sep 30, 2023$42.8B$38.2B$4.6B89.2%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

-0.9 pts

Year-over-year change

Sep 30, 2022

-2.2 pts

What the margin says

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

The decline in gross margin was primarily driven by a higher proportion of cost of revenue relative to revenue compared to both the prior quarter and the year-ago quarter.

Compared to the prior quarter, revenue and gross profit were lower, while cost of revenue was higher, resulting in a weakened gross margin. Versus the same quarter last year, revenue and gross profit were higher, but cost of revenue increased more sharply, leading to a lower gross margin.

Monitor the trend in cost of revenue relative to revenue, as its faster growth has pressured gross margin in the current quarter.