MS

Microsoft Corporation stock research

Mar 31, 2023

FY2023 Q3

Microsoft (MSFT) Gross Margin — Quarter Ended Mar 31, 2023

Revenue and gross profit both increased compared to the prior quarter and the same quarter last year, while cost of revenue decreased sequentially but increased year-over-year. Gross margin improved from the prior quarter and also rose compared to the same quarter one year earlier.

Gross margin takeaway

Quarter ended Mar 31, 2023 · FY2023 Q3

Revenue and gross profit both increased compared to the prior quarter and the same quarter last year, while cost of revenue decreased sequentially but increased year-over-year. Gross margin improved from the prior quarter and also rose compared to the same quarter one year earlier.

  • The gross margin improved sequentially as cost of revenue declined while revenue rose, and it also strengthened year-over-year as gross profit grew faster than cost of revenue. The relationship between revenue and cost of revenue was the primary observable driver of margin changes.
  • Compared to the immediately preceding quarter, gross margin was higher, driven by a lower cost of revenue alongside higher revenue. Versus the same quarter one year earlier, gross margin was also higher, with gross profit increasing more than cost of revenue.

Gross margin snapshot

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

Gross margin

69.5%

Gross profit

$36.7B

Revenue

$52.9B

Cost of revenue

$16.1B

Quarter-over-quarter change

+2.6 pts

Year-over-year change

n/a

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Sep 30, 2022$50.1B$34.7B$15.5B69.2%
Dec 31, 2022$52.7B$35.3B$17.5B66.8%
Mar 31, 2023$52.9B$36.7B$16.1B69.5%

Quarterly comparisons

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

Previous-quarter change

Dec 31, 2022

+2.6 pts

Year-over-year change

Year-ago quarter unavailable

n/a

What the margin says

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

The gross margin improved sequentially as cost of revenue declined while revenue rose, and it also strengthened year-over-year as gross profit grew faster than cost of revenue. The relationship between revenue and cost of revenue was the primary observable driver of margin changes.

Compared to the immediately preceding quarter, gross margin was higher, driven by a lower cost of revenue alongside higher revenue. Versus the same quarter one year earlier, gross margin was also higher, with gross profit increasing more than cost of revenue.

Monitor the trend in cost of revenue relative to revenue, as its decline contributed to the sequential margin improvement.