LN

Alliant Energy Corporation stock research

Dec 31, 2023

FY2023 Q4

Alliant Energy (LNT) Gross Margin — Quarter Ended Dec 31, 2023

Revenue and gross profit declined compared to both prior periods, while cost of revenue decreased slightly from the prior quarter and was flat year-over-year, resulting in a weaker gross margin. The filing references capacity reserve margins and a diversified fuel mix.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

Revenue and gross profit declined compared to both prior periods, while cost of revenue decreased slightly from the prior quarter and was flat year-over-year, resulting in a weaker gross margin. The filing references capacity reserve margins and a diversified fuel mix.

  • The decline in gross margin was driven by a proportionally larger decrease in revenue relative to the reduction in cost of revenue, as cost of revenue fell only slightly from the prior quarter and remained unchanged year-over-year.
  • Compared to the immediately preceding quarter, revenue, gross profit, and gross margin were all lower, while cost of revenue was slightly lower. Compared to the same quarter one year earlier, revenue and gross profit were lower, cost of revenue was unchanged, and gross margin was lower.

Gross margin snapshot

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

Gross margin

84.9%

Gross profit

$816.0M

Revenue

$961.0M

Cost of revenue

$145.0M

Quarter-over-quarter change

-0.8 pts

Year-over-year change

-1.4 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Mar 31, 2023$1.1B$931.0M$146.0M86.4%
Jun 30, 2023$912.0M$774.0M$138.0M84.9%
Sep 30, 2023$1.1B$923.0M$154.0M85.7%
Dec 31, 2023$961.0M$816.0M$145.0M84.9%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

-0.8 pts

Year-over-year change

Dec 31, 2022

-1.4 pts

What the margin says

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

The decline in gross margin was driven by a proportionally larger decrease in revenue relative to the reduction in cost of revenue, as cost of revenue fell only slightly from the prior quarter and remained unchanged year-over-year.

Compared to the immediately preceding quarter, revenue, gross profit, and gross margin were all lower, while cost of revenue was slightly lower. Compared to the same quarter one year earlier, revenue and gross profit were lower, cost of revenue was unchanged, and gross margin was lower.

Monitor the trend in revenue relative to cost of revenue, as the current quarter's margin compression resulted from a larger revenue decline.