JK

Jack Henry & Associates, Inc. stock research

Dec 31, 2023

FY2024 Q2

Jack Henry & Associates (JKHY) Gross Margin — Quarter Ended Dec 31, 2023

Revenue decreased from the prior quarter but increased compared to the same quarter last year. Gross profit followed a similar pattern, while cost of revenue was slightly lower than the prior quarter and higher than a year ago, resulting in a gross margin that weakened sequentially but improved year-over-year.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2024 Q2

Revenue decreased from the prior quarter but increased compared to the same quarter last year. Gross profit followed a similar pattern, while cost of revenue was slightly lower than the prior quarter and higher than a year ago, resulting in a gross margin that weakened sequentially but improved year-over-year.

  • The relationship between revenue and cost of revenue is the primary observable driver of gross margin changes. In the current quarter, revenue declined more sharply than cost of revenue relative to the prior quarter, compressing margin, while year-over-year revenue growth outpaced cost growth, expanding margin.
  • Compared to the immediately preceding quarter, gross margin was lower, driven by a larger proportional decline in revenue relative to cost of revenue. Compared to the same quarter one year earlier, gross margin was higher, as revenue increased more than cost of revenue.

Gross margin snapshot

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

Gross margin

41.2%

Gross profit

$224.7M

Revenue

$545.7M

Cost of revenue

$321.0M

Quarter-over-quarter change

-2.3 pts

Year-over-year change

+1.5 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$508.6M$201.2M$307.3M39.6%
Jun 30, 2023$534.6M$225.8M$308.9M42.2%
Sep 30, 2023$571.4M$248.4M$323.0M43.5%
Dec 31, 2023$545.7M$224.7M$321.0M41.2%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

-2.3 pts

Year-over-year change

Dec 31, 2022

+1.5 pts

What the margin says

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

The relationship between revenue and cost of revenue is the primary observable driver of gross margin changes. In the current quarter, revenue declined more sharply than cost of revenue relative to the prior quarter, compressing margin, while year-over-year revenue growth outpaced cost growth, expanding margin.

Compared to the immediately preceding quarter, gross margin was lower, driven by a larger proportional decline in revenue relative to cost of revenue. Compared to the same quarter one year earlier, gross margin was higher, as revenue increased more than cost of revenue.

Monitor the trend in cost of revenue relative to revenue, as its stability or variability directly influences gross margin.