FS

First Solar, Inc. stock research

Jun 30, 2023

FY2023 Q2

First Solar (FSLR) Gross Margin — Quarter Ended Jun 30, 2023

Revenue increased from both the immediately preceding quarter and the same quarter one year earlier, while cost of revenue decreased compared to the prior-year quarter but increased sequentially. Gross profit rose substantially from both comparison periods, leading to a gross margin that improved versus both the prior quarter and the year-ago quarter.

Gross margin takeaway

Quarter ended Jun 30, 2023 · FY2023 Q2

Revenue increased from both the immediately preceding quarter and the same quarter one year earlier, while cost of revenue decreased compared to the prior-year quarter but increased sequentially. Gross profit rose substantially from both comparison periods, leading to a gross margin that improved versus both the prior quarter and the year-ago quarter.

  • The most observable driver is the favorable relationship between revenue growth and cost of revenue improvement year-over-year, where revenue grew while cost of revenue declined, sharply widening gross profit. Sequentially, revenue increased faster than cost of revenue, also contributing to margin improvement.
  • Gross profit was significantly higher than both the prior quarter and the year-ago quarter. Gross margin improved from a low single-digit level in the prior quarter to a much higher level, and turned positive from a negative margin one year earlier.

Gross margin snapshot

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

Gross margin

38.3%

Gross profit

$310.4M

Revenue

$810.7M

Cost of revenue

$500.3M

Quarter-over-quarter change

+17.9 pts

Year-over-year change

+42.0 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$548.3M$112.1M$436.2M20.4%
Jun 30, 2023$810.7M$310.4M$500.3M38.3%

Quarterly comparisons

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

Previous-quarter change

Mar 31, 2023

+17.9 pts

Year-over-year change

Jun 30, 2022

+42.0 pts

What the margin says

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

The most observable driver is the favorable relationship between revenue growth and cost of revenue improvement year-over-year, where revenue grew while cost of revenue declined, sharply widening gross profit. Sequentially, revenue increased faster than cost of revenue, also contributing to margin improvement.

Gross profit was significantly higher than both the prior quarter and the year-ago quarter. Gross margin improved from a low single-digit level in the prior quarter to a much higher level, and turned positive from a negative margin one year earlier.

Monitor the trajectory of revenue growth relative to cost of revenue changes in coming quarters, as the gross margin improvement in the current quarter was driven by a widening spread between the two.

FSLR Gross Margin — Quarter Ended Jun 30, 2023