NK

NIKE, Inc. stock research

Feb 29, 2024

FY2024 Q3

NIKE (NKE) Gross Margin — Quarter Ended Feb 29, 2024

Revenue was steady compared to the same quarter last year, while gross profit grew and cost of revenue fell, resulting in a higher gross margin. Relative to the immediately preceding quarter, revenue declined but gross margin improved slightly as cost of revenue decreased at a faster rate.

Gross margin takeaway

Quarter ended Feb 29, 2024 · FY2024 Q3

Revenue was steady compared to the same quarter last year, while gross profit grew and cost of revenue fell, resulting in a higher gross margin. Relative to the immediately preceding quarter, revenue declined but gross margin improved slightly as cost of revenue decreased at a faster rate.

  • The strongest observable margin driver is the reduction in cost of sales. Filing context indicates favorable inventory changes due to reduced purchases and improved lead times, which contributed to lower cost of revenue.
  • Gross margin improved both sequentially and year-over-year. The current quarter's gross margin was higher than the prior quarter and notably higher than the same quarter one year earlier.

Gross margin snapshot

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

Gross margin

44.8%

Gross profit

$5.6B

Revenue

$12.4B

Cost of revenue

$6.9B

Quarter-over-quarter change

+0.2 pts

Year-over-year change

+1.4 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
May 31, 2023$12.8B$5.6B$7.2B43.6%
Aug 31, 2023$12.9B$5.7B$7.2B44.2%
Nov 30, 2023$13.4B$6.0B$7.4B44.6%
Feb 29, 2024$12.4B$5.6B$6.9B44.8%

Quarterly comparisons

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

Previous-quarter change

Nov 30, 2023

+0.2 pts

Year-over-year change

Feb 28, 2023

+1.4 pts

What the margin says

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

The strongest observable margin driver is the reduction in cost of sales. Filing context indicates favorable inventory changes due to reduced purchases and improved lead times, which contributed to lower cost of revenue.

Gross margin improved both sequentially and year-over-year. The current quarter's gross margin was higher than the prior quarter and notably higher than the same quarter one year earlier.

Monitor inventory levels and purchasing trends, as the company cited reduced inventory purchases and improved lead times as factors supporting cost of sales.

NKE Gross Margin — Quarter Ended Feb 29, 2024