OR

Oracle Corporation stock research

Aug 31, 2023

FY2024 Q1

Oracle (ORCL) Gross Margin — Quarter Ended Aug 31, 2023

Revenue and gross profit both decreased sequentially compared to the prior quarter, while cost of revenue was relatively stable, resulting in a lower gross margin. Versus the same quarter one year earlier, revenue and gross profit increased, but gross margin weakened as cost of revenue grew at a faster rate than revenue.

Gross margin takeaway

Quarter ended Aug 31, 2023 · FY2024 Q1

Revenue and gross profit both decreased sequentially compared to the prior quarter, while cost of revenue was relatively stable, resulting in a lower gross margin. Versus the same quarter one year earlier, revenue and gross profit increased, but gross margin weakened as cost of revenue grew at a faster rate than revenue.

  • The strongest observable margin driver is the relative movement of cost of revenue versus revenue: sequentially, cost of revenue held nearly steady while revenue declined, which compressed gross margin; year-over-year, cost of revenue increased proportionally more than revenue, pulling margin lower.
  • Compared to the immediately preceding quarter, gross margin is lower; compared to the same quarter one year earlier, gross margin is also lower.

Gross margin snapshot

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

Gross margin

71.0%

Gross profit

$8.8B

Revenue

$12.5B

Cost of revenue

$3.6B

Quarter-over-quarter change

-2.0 pts

Year-over-year change

-2.5 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Nov 30, 2022$12.3B$8.9B$3.4B72.6%
Feb 28, 2023$12.4B$9.0B$3.4B72.3%
May 31, 2023$13.8B$10.1B$3.7B73.0%
Aug 31, 2023$12.5B$8.8B$3.6B71.0%

Quarterly comparisons

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

Previous-quarter change

May 31, 2023

-2.0 pts

Year-over-year change

Aug 31, 2022

-2.5 pts

What the margin says

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

The strongest observable margin driver is the relative movement of cost of revenue versus revenue: sequentially, cost of revenue held nearly steady while revenue declined, which compressed gross margin; year-over-year, cost of revenue increased proportionally more than revenue, pulling margin lower.

Compared to the immediately preceding quarter, gross margin is lower; compared to the same quarter one year earlier, gross margin is also lower.

Monitor the trend of cost of revenue relative to revenue, as its faster growth has been the primary factor in margin compression.