PK

Packaging Corporation of America stock research

Dec 31, 2023

FY2023 Q4

Packaging Corporation of America (PKG) Gross Margin — Quarter Ended Dec 31, 2023

In the quarter, revenue and gross profit both decreased compared to the same quarter last year, while cost of revenue held steady, leading to a lower gross margin. Sequentially, revenue was stable, gross profit declined slightly, and gross margin weakened modestly.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

In the quarter, revenue and gross profit both decreased compared to the same quarter last year, while cost of revenue held steady, leading to a lower gross margin. Sequentially, revenue was stable, gross profit declined slightly, and gross margin weakened modestly.

  • The most observable margin driver is the combination of revenue declining year over year while cost of revenue remained essentially unchanged, which directly compressed the gross margin.
  • Compared to the prior quarter, revenue was flat, gross profit was slightly lower, and gross margin was marginally weaker. Compared to the same quarter one year earlier, revenue was lower, cost of revenue was about the same, and gross profit was lower, resulting in a materially weaker gross margin.

Gross margin snapshot

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

Gross margin

21.2%

Gross profit

$410.1M

Revenue

$1.9B

Cost of revenue

$1.5B

Quarter-over-quarter change

-0.2 pts

Year-over-year change

-1.6 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%
Dec 31, 2023$1.9B$410.1M$1.5B21.2%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

-0.2 pts

Year-over-year change

Dec 31, 2022

-1.6 pts

What the margin says

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

The most observable margin driver is the combination of revenue declining year over year while cost of revenue remained essentially unchanged, which directly compressed the gross margin.

Compared to the prior quarter, revenue was flat, gross profit was slightly lower, and gross margin was marginally weaker. Compared to the same quarter one year earlier, revenue was lower, cost of revenue was about the same, and gross profit was lower, resulting in a materially weaker gross margin.

Monitor whether revenue trends continue to face pressure relative to stable cost levels.