MO

The Mosaic Company stock research

Dec 31, 2023

FY2023 Q4

The Mosaic (MOS) Gross Margin — Quarter Ended Dec 31, 2023

Revenue declined from the prior quarter and the year-ago period. Gross profit rose sequentially but fell year-over-year, while cost of revenue decreased in both comparisons, resulting in a gross margin that improved sequentially but weakened compared to a year earlier.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

Revenue declined from the prior quarter and the year-ago period. Gross profit rose sequentially but fell year-over-year, while cost of revenue decreased in both comparisons, resulting in a gross margin that improved sequentially but weakened compared to a year earlier.

  • The most significant margin driver was the differing rate of change between cost of revenue and revenue. Sequentially, cost of revenue fell more sharply than revenue, boosting margin; year-over-year, revenue declined more steeply than cost of revenue, compressing margin.
  • Sequentially, gross margin improved from the prior quarter, reflecting a lower cost of revenue relative to revenue. Compared to the same quarter a year ago, gross margin weakened as revenue decreased more than cost of revenue.

Gross margin snapshot

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

Gross margin

17.8%

Gross profit

$559.5M

Revenue

$3.1B

Cost of revenue

$2.6B

Quarter-over-quarter change

+6.2 pts

Year-over-year change

-3.8 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Mar 31, 2023$3.6B$670.4M$2.9B18.6%
Jun 30, 2023$3.4B$571.1M$2.8B16.8%
Sep 30, 2023$3.5B$409.6M$3.1B11.5%
Dec 31, 2023$3.1B$559.5M$2.6B17.8%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

+6.2 pts

Year-over-year change

Dec 31, 2022

-3.8 pts

What the margin says

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

The most significant margin driver was the differing rate of change between cost of revenue and revenue. Sequentially, cost of revenue fell more sharply than revenue, boosting margin; year-over-year, revenue declined more steeply than cost of revenue, compressing margin.

Sequentially, gross margin improved from the prior quarter, reflecting a lower cost of revenue relative to revenue. Compared to the same quarter a year ago, gross margin weakened as revenue decreased more than cost of revenue.

Monitor the relationship between cost of revenue and revenue trends, as the margin is sensitive to their relative rates of change.