MS

Microsoft Corporation stock research

Mar 31, 2024

FY2024 Q3

Microsoft (MSFT) Gross Margin — Quarter Ended Mar 31, 2024

Revenue was slightly lower than the prior quarter, while gross profit increased and cost of revenue decreased, resulting in a higher gross margin. Compared to the same quarter last year, revenue, gross profit, and gross margin all improved, with cost of revenue rising at a slower pace.

Gross margin takeaway

Quarter ended Mar 31, 2024 · FY2024 Q3

Revenue was slightly lower than the prior quarter, while gross profit increased and cost of revenue decreased, resulting in a higher gross margin. Compared to the same quarter last year, revenue, gross profit, and gross margin all improved, with cost of revenue rising at a slower pace.

  • The gross margin strengthened sequentially and year-over-year, driven by a reduction in cost of revenue relative to revenue. The most observable driver is the decline in cost of revenue as a share of revenue.
  • Compared to the immediately preceding quarter, revenue was slightly lower but gross profit was higher and cost of revenue was lower, leading to an improved gross margin. Versus the same quarter one year earlier, revenue, gross profit, and gross margin were all higher, while cost of revenue increased less than revenue.

Gross margin snapshot

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

Gross margin

70.1%

Gross profit

$43.4B

Revenue

$61.9B

Cost of revenue

$18.5B

Quarter-over-quarter change

+1.7 pts

Year-over-year change

+0.6 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Jun 30, 2023$56.2B$39.4B$16.8B70.1%
Sep 30, 2023$56.5B$40.2B$16.3B71.2%
Dec 31, 2023$62.0B$42.4B$19.6B68.4%
Mar 31, 2024$61.9B$43.4B$18.5B70.1%

Quarterly comparisons

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

Previous-quarter change

Dec 31, 2023

+1.7 pts

Year-over-year change

Mar 31, 2023

+0.6 pts

What the margin says

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

The gross margin strengthened sequentially and year-over-year, driven by a reduction in cost of revenue relative to revenue. The most observable driver is the decline in cost of revenue as a share of revenue.

Compared to the immediately preceding quarter, revenue was slightly lower but gross profit was higher and cost of revenue was lower, leading to an improved gross margin. Versus the same quarter one year earlier, revenue, gross profit, and gross margin were all higher, while cost of revenue increased less than revenue.

Monitor the trajectory of cost of revenue relative to revenue, as its decline was the primary factor behind the margin improvement.