EL

Elevance Health, Inc. stock research

Jun 30, 2024

FY2024 Q2

Elevance Health (ELV) Gross Margin — Quarter Ended Jun 30, 2024

Revenue increased compared to both the prior quarter and the same quarter last year. Gross profit rose from the prior quarter but was slightly lower than a year ago, while cost of revenue increased more sharply than gross profit, leading to a gross margin that weakened relative to both comparison periods.

Gross margin takeaway

Quarter ended Jun 30, 2024 · FY2024 Q2

Revenue increased compared to both the prior quarter and the same quarter last year. Gross profit rose from the prior quarter but was slightly lower than a year ago, while cost of revenue increased more sharply than gross profit, leading to a gross margin that weakened relative to both comparison periods.

  • Gross profit was higher sequentially despite a larger increase in cost of revenue, which drove the margin lower. Compared with a year ago, gross profit was nearly flat while cost of revenue grew, further compressing margin.
  • Sequentially, revenue and gross profit both improved, but the margin weakened as cost of revenue expanded at a faster rate. Year-over-year, revenue was slightly higher while gross profit was marginally lower and cost of revenue increased, resulting in a lower gross margin.

Gross margin snapshot

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

Gross margin

89.0%

Gross profit

$39.1B

Revenue

$43.9B

Cost of revenue

$4.8B

Quarter-over-quarter change

-2.0 pts

Year-over-year change

-1.1 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Sep 30, 2023$42.8B$38.2B$4.6B89.2%
Dec 31, 2023$42.6B$37.8B$4.8B88.7%
Mar 31, 2024$42.6B$38.8B$3.8B91.0%
Jun 30, 2024$43.9B$39.1B$4.8B89.0%

Quarterly comparisons

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

Previous-quarter change

Mar 31, 2024

-2.0 pts

Year-over-year change

Jun 30, 2023

-1.1 pts

What the margin says

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

Gross profit was higher sequentially despite a larger increase in cost of revenue, which drove the margin lower. Compared with a year ago, gross profit was nearly flat while cost of revenue grew, further compressing margin.

Sequentially, revenue and gross profit both improved, but the margin weakened as cost of revenue expanded at a faster rate. Year-over-year, revenue was slightly higher while gross profit was marginally lower and cost of revenue increased, resulting in a lower gross margin.

Monitor the growth rate of cost of revenue relative to revenue, as it outpaced both sequential and year-ago revenue growth.