PA

Paychex, Inc. stock research

Nov 30, 2023

FY2024 Q2

Paychex (PAYX) Gross Margin — Quarter Ended Nov 30, 2023

Gross margin improved from the same quarter last year but weakened from the preceding quarter. Revenue declined sequentially while cost of revenue rose slightly, leading to lower gross profit and margin.

Gross margin takeaway

Quarter ended Nov 30, 2023 · FY2024 Q2

Gross margin improved from the same quarter last year but weakened from the preceding quarter. Revenue declined sequentially while cost of revenue rose slightly, leading to lower gross profit and margin.

  • The sequential decline in revenue was the primary driver, as it decreased while cost of revenue remained nearly stable, compressing gross margin.
  • Compared to the prior quarter, revenue was lower and cost of revenue was slightly higher, resulting in a weaker gross margin. Versus the same quarter a year ago, revenue was similar but cost of revenue was marginally higher, yet gross profit improved, yielding a stronger gross margin.

Gross margin snapshot

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

Gross margin

70.3%

Gross profit

$862.3M

Revenue

$1.2B

Cost of revenue

$364.1M

Quarter-over-quarter change

-0.9 pts

Year-over-year change

+1.1 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$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%
Nov 30, 2023$1.2B$862.3M$364.1M70.3%

Quarterly comparisons

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

Previous-quarter change

Aug 31, 2023

-0.9 pts

Year-over-year change

Nov 30, 2022

+1.1 pts

What the margin says

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

The sequential decline in revenue was the primary driver, as it decreased while cost of revenue remained nearly stable, compressing gross margin.

Compared to the prior quarter, revenue was lower and cost of revenue was slightly higher, resulting in a weaker gross margin. Versus the same quarter a year ago, revenue was similar but cost of revenue was marginally higher, yet gross profit improved, yielding a stronger gross margin.

Monitor the company's ability to adjust operating and capital spending in response to working capital requirements, as noted in the risk factors.