NK

NIKE, Inc. stock research

Aug 31, 2023

FY2024 Q1

NIKE (NKE) Gross Margin — Quarter Ended Aug 31, 2023

Revenue and gross profit both increased compared to the prior quarter and the same quarter last year, while cost of revenue was stable relative to the prior quarter and higher year over year. Gross margin improved sequentially but weakened slightly versus the year-ago period.

Gross margin takeaway

Quarter ended Aug 31, 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 stable relative to the prior quarter and higher year over year. Gross margin improved sequentially but weakened slightly versus the year-ago period.

  • The sequential improvement in gross margin was the strongest observable driver, as revenue growth outpaced cost of revenue growth. This indicates better cost leverage in the current quarter.
  • Compared to the prior quarter, gross margin improved from a lower level. Versus the same quarter last year, gross margin was slightly lower, reflecting a mixed performance.

Gross margin snapshot

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

Gross margin

44.2%

Gross profit

$5.7B

Revenue

$12.9B

Cost of revenue

$7.2B

Quarter-over-quarter change

+0.6 pts

Year-over-year change

-0.1 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Feb 28, 2023$12.4B$5.4B$7.0B43.3%
May 31, 2023$12.8B$5.6B$7.2B43.6%
Aug 31, 2023$12.9B$5.7B$7.2B44.2%

Quarterly comparisons

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

Previous-quarter change

May 31, 2023

+0.6 pts

Year-over-year change

Aug 31, 2022

-0.1 pts

What the margin says

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

The sequential improvement in gross margin was the strongest observable driver, as revenue growth outpaced cost of revenue growth. This indicates better cost leverage in the current quarter.

Compared to the prior quarter, gross margin improved from a lower level. Versus the same quarter last year, gross margin was slightly lower, reflecting a mixed performance.

Monitor the trend in cost of revenue relative to revenue, as any acceleration in cost growth could pressure gross margin.