IB

International Business Machines Corporation stock research

Sep 30, 2024

FY2024 Q3

International Business Machines (IBM) Gross Margin — Quarter Ended Sep 30, 2024

Revenue decreased compared to the prior quarter, while gross profit and cost of revenue also declined. Gross margin weakened slightly from the prior quarter but improved compared to the same quarter one year earlier.

Gross margin takeaway

Quarter ended Sep 30, 2024 · FY2024 Q3

Revenue decreased compared to the prior quarter, while gross profit and cost of revenue also declined. Gross margin weakened slightly from the prior quarter but improved compared to the same quarter one year earlier.

  • The gross margin improved year-over-year, driven by a larger proportional decline in cost of revenue relative to revenue. This indicates a favorable shift in the relationship between revenue and cost of revenue.
  • Compared to the prior quarter, revenue, gross profit, and cost of revenue were all lower, and gross margin weakened slightly. Compared to the same quarter one year ago, revenue and gross profit were higher, cost of revenue was lower, and gross margin improved.

Gross margin snapshot

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

Gross margin

56.3%

Gross profit

$8.4B

Revenue

$15.0B

Cost of revenue

$6.5B

Quarter-over-quarter change

-0.5 pts

Year-over-year change

+1.9 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$17.4B$10.3B$7.1B59.1%
Mar 31, 2024$14.5B$7.7B$6.7B53.5%
Jun 30, 2024$15.8B$8.9B$6.8B56.8%
Sep 30, 2024$15.0B$8.4B$6.5B56.3%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2024

-0.5 pts

Year-over-year change

Sep 30, 2023

+1.9 pts

What the margin says

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

The gross margin improved year-over-year, driven by a larger proportional decline in cost of revenue relative to revenue. This indicates a favorable shift in the relationship between revenue and cost of revenue.

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

Monitor whether the year-over-year improvement in gross margin can be sustained if revenue growth resumes.

IBM Gross Margin — Quarter Ended Sep 30, 2024