GR

Garmin Ltd. stock research

Sep 30, 2023

FY2023 Q3

Garmin (GRMN) Gross Margin — Quarter Ended Sep 30, 2023

Revenue was stable compared to the prior quarter, while gross profit and cost of revenue both decreased, leading to a slightly lower gross margin. Compared to the same quarter last year, revenue and gross profit were higher, but cost of revenue increased more than proportionally, resulting in a weakened gross margin.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

Revenue was stable compared to the prior quarter, while gross profit and cost of revenue both decreased, leading to a slightly lower gross margin. Compared to the same quarter last year, revenue and gross profit were higher, but cost of revenue increased more than proportionally, resulting in a weakened gross margin.

  • The strongest observable margin driver is the relationship between cost of revenue and revenue: cost of revenue decreased from the prior quarter while revenue held steady, which partially offset the margin decline. However, compared to last year, cost of revenue grew faster than revenue, pressuring margins.
  • Gross margin weakened sequentially from the prior quarter and also weakened compared to the same quarter one year earlier. The decline from the prior year was more pronounced, as cost of revenue increased at a faster pace than revenue.

Gross margin snapshot

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

Gross margin

57.0%

Gross profit

$728.6M

Revenue

$1.3B

Cost of revenue

$549.0M

Quarter-over-quarter change

-0.5 pts

Year-over-year change

-1.8 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Apr 1, 2023$1.1B$652.8M$494.6M56.9%
Jul 1, 2023$1.3B$759.4M$561.4M57.5%
Sep 30, 2023$1.3B$728.6M$549.0M57.0%

Quarterly comparisons

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

Previous-quarter change

Jul 1, 2023

-0.5 pts

Year-over-year change

Sep 24, 2022

-1.8 pts

What the margin says

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

The strongest observable margin driver is the relationship between cost of revenue and revenue: cost of revenue decreased from the prior quarter while revenue held steady, which partially offset the margin decline. However, compared to last year, cost of revenue grew faster than revenue, pressuring margins.

Gross margin weakened sequentially from the prior quarter and also weakened compared to the same quarter one year earlier. The decline from the prior year was more pronounced, as cost of revenue increased at a faster pace than revenue.

Monitor the trend in cost of revenue relative to revenue, as its faster growth compared to last year is the primary factor behind the margin compression.