GP

Global Payments Inc. stock research

Sep 30, 2024

FY2024 Q3

Global Payments (GPN) Gross Margin — Quarter Ended Sep 30, 2024

This quarter's gross margin expanded compared to both the prior quarter and the same quarter last year, driven by a lower cost of revenue relative to revenue. Revenue and gross profit were stable sequentially but lower year over year, while cost of revenue decreased significantly year over year.

Gross margin takeaway

Quarter ended Sep 30, 2024 · FY2024 Q3

This quarter's gross margin expanded compared to both the prior quarter and the same quarter last year, driven by a lower cost of revenue relative to revenue. Revenue and gross profit were stable sequentially but lower year over year, while cost of revenue decreased significantly year over year.

  • The primary driver of the gross margin improvement was the reduction in cost of revenue as a proportion of revenue. The filing context indicates that many operating costs do not vary directly with transaction volume, which supports margin leverage when revenue changes.
  • Sequentially, revenue and gross profit were essentially unchanged, and gross margin edged higher. Compared to the same quarter a year ago, revenue and gross profit were lower, but gross margin increased substantially as cost of revenue declined more than proportionally.

Gross margin snapshot

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

Gross margin

74.7%

Gross profit

$1.5B

Revenue

$2.0B

Cost of revenue

$504.6M

Quarter-over-quarter change

+0.3 pts

Year-over-year change

+11.7 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Dec 31, 2023$159.2M$896.1M-$736.9M563.0%
Mar 31, 2024$2.4B$1.5B$922.4M61.9%
Jun 30, 2024$2.0B$1.5B$504.5M74.4%
Sep 30, 2024$2.0B$1.5B$504.6M74.7%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2024

+0.3 pts

Year-over-year change

Sep 30, 2023

+11.7 pts

What the margin says

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

The primary driver of the gross margin improvement was the reduction in cost of revenue as a proportion of revenue. The filing context indicates that many operating costs do not vary directly with transaction volume, which supports margin leverage when revenue changes.

Sequentially, revenue and gross profit were essentially unchanged, and gross margin edged higher. Compared to the same quarter a year ago, revenue and gross profit were lower, but gross margin increased substantially as cost of revenue declined more than proportionally.

Monitor transaction volume, which the company identifies as a key factor influencing revenue and the associated cost structure.