LI

Lumentum Holdings Inc. stock research

Dec 30, 2023

FY2024 Q2

Lumentum Holdings (LITE) Gross Margin — Quarter Ended Dec 30, 2023

Revenue increased compared to the prior quarter, but gross profit decreased, resulting in a lower gross margin. Cost of revenue rose more than proportionally, weakening profitability.

Gross margin takeaway

Quarter ended Dec 30, 2023 · FY2024 Q2

Revenue increased compared to the prior quarter, but gross profit decreased, resulting in a lower gross margin. Cost of revenue rose more than proportionally, weakening profitability.

  • The primary driver of the margin decline was the disproportionate increase in cost of revenue relative to revenue growth. This suggests that the incremental revenue was generated at a lower margin.
  • Compared to the prior quarter, gross margin weakened as revenue grew but gross profit fell. Versus the same quarter last year, both revenue and gross profit were lower, and gross margin also declined.

Gross margin snapshot

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

Gross margin

17.4%

Gross profit

$64.0M

Revenue

$366.8M

Cost of revenue

$302.8M

Quarter-over-quarter change

-6.7 pts

Year-over-year change

-15.4 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$383.4M$112.0M$271.4M29.2%
Jul 1, 2023$370.8M$89.6M$281.2M24.2%
Sep 30, 2023$317.6M$76.7M$240.9M24.1%
Dec 30, 2023$366.8M$64.0M$302.8M17.4%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

-6.7 pts

Year-over-year change

Dec 31, 2022

-15.4 pts

What the margin says

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

The primary driver of the margin decline was the disproportionate increase in cost of revenue relative to revenue growth. This suggests that the incremental revenue was generated at a lower margin.

Compared to the prior quarter, gross margin weakened as revenue grew but gross profit fell. Versus the same quarter last year, both revenue and gross profit were lower, and gross margin also declined.

Monitor the trend in cost of revenue relative to revenue, as its growth outpaced revenue this quarter.

LITE Gross Margin — Quarter Ended Dec 30, 2023