GL

Corning Incorporated stock research

Dec 31, 2023

FY2023 Q4

Corning (GLW) Gross Margin — Quarter Ended Dec 31, 2023

Revenue declined compared to both the prior quarter and the same quarter a year earlier. Cost of revenue also decreased, but the decline was proportionally larger versus the year-ago quarter, leading to an improved gross margin, while the sequential decline was proportionally smaller, causing gross margin to weaken.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

Revenue declined compared to both the prior quarter and the same quarter a year earlier. Cost of revenue also decreased, but the decline was proportionally larger versus the year-ago quarter, leading to an improved gross margin, while the sequential decline was proportionally smaller, causing gross margin to weaken.

  • The strongest observable margin driver is the relative change in cost of revenue compared to revenue. Year-over-year, cost of revenue fell faster than revenue, expanding gross margin. Sequentially, cost of revenue fell slower than revenue, contracting gross margin.
  • Compared to the prior quarter, revenue, gross profit, and cost of revenue were all lower, and gross margin weakened. Compared to the same quarter a year ago, revenue and cost of revenue were lower, gross profit was slightly lower, but gross margin improved.

Gross margin snapshot

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

Gross margin

30.4%

Gross profit

$911.0M

Revenue

$3.0B

Cost of revenue

$2.1B

Quarter-over-quarter change

-1.2 pts

Year-over-year change

+3.6 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$3.2B$1.0B$2.2B31.6%
Jun 30, 2023$3.2B$1.0B$2.2B31.2%
Sep 30, 2023$3.2B$1.0B$2.2B31.6%
Dec 31, 2023$3.0B$911.0M$2.1B30.4%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

-1.2 pts

Year-over-year change

Dec 31, 2022

+3.6 pts

What the margin says

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

The strongest observable margin driver is the relative change in cost of revenue compared to revenue. Year-over-year, cost of revenue fell faster than revenue, expanding gross margin. Sequentially, cost of revenue fell slower than revenue, contracting gross margin.

Compared to the prior quarter, revenue, gross profit, and cost of revenue were all lower, and gross margin weakened. Compared to the same quarter a year ago, revenue and cost of revenue were lower, gross profit was slightly lower, but gross margin improved.

Monitor the trajectory of cost of revenue as a percentage of revenue, as its movement relative to revenue has been the primary factor behind gross margin changes.