IB

International Business Machines Corporation stock research

Mar 31, 2024

FY2024 Q1

International Business Machines (IBM) Gross Margin — Quarter Ended Mar 31, 2024

In the current quarter, revenue and gross profit both decreased from the previous quarter but increased compared to the same quarter a year earlier. Cost of revenue was lower than the prior quarter and unchanged from a year ago, resulting in a gross margin that weakened sequentially but improved year-over-year.

Gross margin takeaway

Quarter ended Mar 31, 2024 · FY2024 Q1

In the current quarter, revenue and gross profit both decreased from the previous quarter but increased compared to the same quarter a year earlier. Cost of revenue was lower than the prior quarter and unchanged from a year ago, resulting in a gross margin that weakened sequentially but improved year-over-year.

  • The year-over-year improvement in gross margin was the strongest observable driver, as revenue grew while cost of revenue remained stable compared to the same quarter last year.
  • Compared to the immediately preceding quarter, gross margin weakened due to a proportionally larger decline in revenue relative to the reduction in cost of revenue. Compared to the same quarter one year earlier, gross margin improved as revenue increased while cost of revenue was unchanged.

Gross margin snapshot

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

Gross margin

53.5%

Gross profit

$7.7B

Revenue

$14.5B

Cost of revenue

$6.7B

Quarter-over-quarter change

-5.5 pts

Year-over-year change

+0.8 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Jun 30, 2023$15.5B$8.5B$7.0B54.9%
Sep 30, 2023$14.8B$8.0B$6.7B54.4%
Dec 31, 2023$17.4B$10.3B$7.1B59.1%
Mar 31, 2024$14.5B$7.7B$6.7B53.5%

Quarterly comparisons

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

Previous-quarter change

Dec 31, 2023

-5.5 pts

Year-over-year change

Mar 31, 2023

+0.8 pts

What the margin says

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

The year-over-year improvement in gross margin was the strongest observable driver, as revenue grew while cost of revenue remained stable compared to the same quarter last year.

Compared to the immediately preceding quarter, gross margin weakened due to a proportionally larger decline in revenue relative to the reduction in cost of revenue. Compared to the same quarter one year earlier, gross margin improved as revenue increased while cost of revenue was unchanged.

Monitor the trend in cost of revenue, as it remained stable year-over-year but decreased sequentially, which could influence future margin performance.

IBM Gross Margin — Quarter Ended Mar 31, 2024