ET

Eaton Corporation plc stock research

Mar 31, 2023

FY2023 Q1

Eaton (ETN) Gross Margin — Quarter Ended Mar 31, 2023

Revenue and gross profit both increased compared with the immediately preceding quarter and the same quarter one year earlier, while cost of revenue was higher in both comparisons. Gross margin improved sequentially and showed a larger improvement year over year, reflecting that gross profit grew at a faster pace than cost of revenue.

Gross margin takeaway

Quarter ended Mar 31, 2023 · FY2023 Q1

Revenue and gross profit both increased compared with the immediately preceding quarter and the same quarter one year earlier, while cost of revenue was higher in both comparisons. Gross margin improved sequentially and showed a larger improvement year over year, reflecting that gross profit grew at a faster pace than cost of revenue.

  • Gross margin improved in both the sequential and year-over-year comparisons, with the strongest observable driver being gross profit growth outpacing cost of revenue growth.
  • Compared with the immediately preceding quarter, revenue and gross profit were higher, cost of revenue was higher, and gross margin improved. Compared with the same quarter one year earlier, revenue and gross profit were higher, cost of revenue was higher, and gross margin improved.

Gross margin snapshot

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

Gross margin

34.4%

Gross profit

$1.9B

Revenue

$5.5B

Cost of revenue

$3.6B

Quarter-over-quarter change

n/a

Year-over-year change

+1.9 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$5.5B$1.9B$3.6B34.4%

Quarterly comparisons

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

Previous-quarter change

Previous quarter unavailable

n/a

Year-over-year change

Mar 31, 2022

+1.9 pts

What the margin says

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

Gross margin improved in both the sequential and year-over-year comparisons, with the strongest observable driver being gross profit growth outpacing cost of revenue growth.

Compared with the immediately preceding quarter, revenue and gross profit were higher, cost of revenue was higher, and gross margin improved. Compared with the same quarter one year earlier, revenue and gross profit were higher, cost of revenue was higher, and gross margin improved.

Monitor whether cost of revenue growth continues to lag gross profit growth, as this relationship drives margin direction.