ET

Eaton Corporation plc stock research

Sep 30, 2023

FY2023 Q3

Eaton (ETN) Gross Margin — Quarter Ended Sep 30, 2023

Revenue was unchanged from the prior quarter and higher than a year ago. Gross profit increased both sequentially and year-over-year, while cost of revenue was stable sequentially and higher year-over-year, resulting in an improved gross margin.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

Revenue was unchanged from the prior quarter and higher than a year ago. Gross profit increased both sequentially and year-over-year, while cost of revenue was stable sequentially and higher year-over-year, resulting in an improved gross margin.

  • The primary driver of the margin improvement was the increase in gross profit relative to revenue, as cost of revenue remained at similar levels sequentially.
  • Compared to the prior quarter, gross margin improved. Compared to the same quarter last year, gross margin also improved.

Gross margin snapshot

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

Gross margin

37.3%

Gross profit

$2.2B

Revenue

$5.9B

Cost of revenue

$3.7B

Quarter-over-quarter change

+1.2 pts

Year-over-year change

+4.1 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, 2023$5.5B$1.9B$3.6B34.4%
Jun 30, 2023$5.9B$2.1B$3.7B36.1%
Sep 30, 2023$5.9B$2.2B$3.7B37.3%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

+1.2 pts

Year-over-year change

Sep 30, 2022

+4.1 pts

What the margin says

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

The primary driver of the margin improvement was the increase in gross profit relative to revenue, as cost of revenue remained at similar levels sequentially.

Compared to the prior quarter, gross margin improved. Compared to the same quarter last year, gross margin also improved.

Monitor the trend in cost of revenue relative to revenue, as it has been stable but could affect margins if it changes.

ETN Gross Margin — Quarter Ended Sep 30, 2023