MS

Microsoft Corporation stock research

Sep 30, 2023

FY2024 Q1

Microsoft (MSFT) Gross Margin — Quarter Ended Sep 30, 2023

Revenue and gross profit both increased compared to the prior quarter and the same quarter last year, while cost of revenue was lower than the prior quarter but higher than a year ago. Gross margin improved sequentially and year-over-year, reflecting a larger proportion of revenue flowing through to gross profit.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2024 Q1

Revenue and gross profit both increased compared to the prior quarter and the same quarter last year, while cost of revenue was lower than the prior quarter but higher than a year ago. Gross margin improved sequentially and year-over-year, reflecting a larger proportion of revenue flowing through to gross profit.

  • The gross margin strengthened from the prior quarter and from a year ago, driven by a combination of higher revenue and a lower cost of revenue relative to the prior quarter. The year-over-year improvement was supported by revenue growth that outpaced the increase in cost of revenue.
  • Compared to the immediately preceding quarter, revenue was higher, cost of revenue was lower, and gross profit was higher, resulting in an improved gross margin. Compared to the same quarter one year earlier, revenue, cost of revenue, and gross profit were all higher, with gross margin also higher.

Gross margin snapshot

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

Gross margin

71.2%

Gross profit

$40.2B

Revenue

$56.5B

Cost of revenue

$16.3B

Quarter-over-quarter change

+1.0 pts

Year-over-year change

+2.0 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Dec 31, 2022$52.7B$35.3B$17.5B66.8%
Mar 31, 2023$52.9B$36.7B$16.1B69.5%
Jun 30, 2023$56.2B$39.4B$16.8B70.1%
Sep 30, 2023$56.5B$40.2B$16.3B71.2%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

+1.0 pts

Year-over-year change

Sep 30, 2022

+2.0 pts

What the margin says

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

The gross margin strengthened from the prior quarter and from a year ago, driven by a combination of higher revenue and a lower cost of revenue relative to the prior quarter. The year-over-year improvement was supported by revenue growth that outpaced the increase in cost of revenue.

Compared to the immediately preceding quarter, revenue was higher, cost of revenue was lower, and gross profit was higher, resulting in an improved gross margin. Compared to the same quarter one year earlier, revenue, cost of revenue, and gross profit were all higher, with gross margin also higher.

Monitor the trajectory of cost of revenue relative to revenue, as its decline from the prior quarter contributed to the margin improvement.