PK

Packaging Corporation of America stock research

Sep 30, 2023

FY2023 Q3

Packaging Corporation of America (PKG) Gross Margin — Quarter Ended Sep 30, 2023

Revenue decreased compared to both the previous quarter and the same quarter last year, while cost of revenue remained relatively stable, causing gross profit to fall and the gross margin to narrow. The decline in gross margin reflects the pressure from lower revenue without a proportional reduction in costs.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

Revenue decreased compared to both the previous quarter and the same quarter last year, while cost of revenue remained relatively stable, causing gross profit to fall and the gross margin to narrow. The decline in gross margin reflects the pressure from lower revenue without a proportional reduction in costs.

  • The strongest observable margin driver is the combination of lower revenue and largely unchanged cost of revenue, which directly compressed the gross margin. This driver is evident in both sequential and year-over-year comparisons.
  • Compared to the immediately preceding quarter, revenue and gross profit were lower, with a weaker gross margin. Versus the same quarter one year earlier, all metrics weakened more sharply, as the revenue decline was steeper relative to the cost reduction.

Gross margin snapshot

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

Gross margin

21.3%

Gross profit

$412.7M

Revenue

$1.9B

Cost of revenue

$1.5B

Quarter-over-quarter change

-1.5 pts

Year-over-year change

-3.1 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Mar 31, 2023$2.0B$431.4M$1.5B21.8%
Jun 30, 2023$2.0B$444.7M$1.5B22.8%
Sep 30, 2023$1.9B$412.7M$1.5B21.3%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

-1.5 pts

Year-over-year change

Sep 30, 2022

-3.1 pts

What the margin says

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

The strongest observable margin driver is the combination of lower revenue and largely unchanged cost of revenue, which directly compressed the gross margin. This driver is evident in both sequential and year-over-year comparisons.

Compared to the immediately preceding quarter, revenue and gross profit were lower, with a weaker gross margin. Versus the same quarter one year earlier, all metrics weakened more sharply, as the revenue decline was steeper relative to the cost reduction.

Monitor whether revenue continues to decline in upcoming quarters, as further drops without cost adjustments could sustain margin compression.