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ServiceNow, Inc. stock research

Dec 31, 2023

FY2023 Q4

ServiceNow (NOW) Gross Margin — Quarter Ended Dec 31, 2023

Revenue increased in the current quarter compared with both the prior quarter and the same quarter a year earlier, leading to a higher gross profit. Cost of revenue also rose, but gross margin improved slightly, indicating that revenue growth outpaced cost growth.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

Revenue increased in the current quarter compared with both the prior quarter and the same quarter a year earlier, leading to a higher gross profit. Cost of revenue also rose, but gross margin improved slightly, indicating that revenue growth outpaced cost growth.

  • The most observable driver is the improvement in gross margin, which was higher both sequentially and year-over-year.
  • Sequentially, revenue and gross profit were higher, cost of revenue increased, and gross margin improved. Year-over-year, revenue, gross profit, and cost of revenue were all higher, with gross margin slightly higher than the same quarter last year.

Gross margin snapshot

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

Gross margin

78.8%

Gross profit

$1.9B

Revenue

$2.4B

Cost of revenue

$516.0M

Quarter-over-quarter change

+0.5 pts

Year-over-year change

+0.2 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Mar 31, 2023$2.1B$1.7B$438.0M79.1%
Jun 30, 2023$2.1B$1.7B$471.0M78.1%
Sep 30, 2023$2.3B$1.8B$496.0M78.3%
Dec 31, 2023$2.4B$1.9B$516.0M78.8%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

+0.5 pts

Year-over-year change

Dec 31, 2022

+0.2 pts

What the margin says

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

The most observable driver is the improvement in gross margin, which was higher both sequentially and year-over-year.

Sequentially, revenue and gross profit were higher, cost of revenue increased, and gross margin improved. Year-over-year, revenue, gross profit, and cost of revenue were all higher, with gross margin slightly higher than the same quarter last year.

Monitor the trend in cost of revenue relative to revenue, given the company's subscription model with a high renewal rate as noted in the filing.

NOW Gross Margin — Quarter Ended Dec 31, 2023