PA

Paychex, Inc. stock research

Aug 31, 2023

FY2024 Q1

Paychex (PAYX) 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 lower than the prior quarter but higher than a year ago. Gross margin improved versus both the preceding quarter and the year-ago period, reflecting a stronger relationship between revenue growth and cost management.

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 lower than the prior quarter but higher than a year ago. Gross margin improved versus both the preceding quarter and the year-ago period, reflecting a stronger relationship between revenue growth and cost management.

  • The strongest observable margin driver is the sequential decline in cost of revenue alongside higher revenue, which directly supported gross margin expansion. This combination indicates that revenue growth outpaced cost changes in the current quarter.
  • Compared to the immediately preceding quarter, gross margin improved as revenue rose and cost of revenue fell. Versus the same quarter one year earlier, gross margin also improved, with revenue growth outpacing the increase in cost of revenue.

Gross margin snapshot

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

Gross margin

71.3%

Gross profit

$893.1M

Revenue

$1.3B

Cost of revenue

$360.2M

Quarter-over-quarter change

+2.0 pts

Year-over-year change

+0.8 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$1.3B$972.8M$372.9M72.3%
May 31, 2023$1.2B$834.9M$369.8M69.3%
Aug 31, 2023$1.3B$893.1M$360.2M71.3%

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

+0.8 pts

What the margin says

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

The strongest observable margin driver is the sequential decline in cost of revenue alongside higher revenue, which directly supported gross margin expansion. This combination indicates that revenue growth outpaced cost changes in the current quarter.

Compared to the immediately preceding quarter, gross margin improved as revenue rose and cost of revenue fell. Versus the same quarter one year earlier, gross margin also improved, with revenue growth outpacing the increase in cost of revenue.

Monitor the trajectory of cost of revenue, as it increased year-over-year despite a sequential decline, and any future shifts could affect gross margin stability.