SM

Super Micro Computer, Inc. stock research

Dec 31, 2023

FY2024 Q2

Super Micro Computer (SMCI) Gross Margin — Quarter Ended Dec 31, 2023

Revenue and gross profit both increased compared to the prior quarter and the same quarter last year, while cost of revenue also rose. Gross margin weakened relative to both comparison periods, indicating that gross profit grew more slowly than revenue.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2024 Q2

Revenue and gross profit both increased compared to the prior quarter and the same quarter last year, while cost of revenue also rose. Gross margin weakened relative to both comparison periods, indicating that gross profit grew more slowly than revenue.

  • The strongest observable margin driver is the relationship between revenue growth and cost of revenue growth; revenue increased substantially while cost of revenue rose in tandem, leading to a lower gross margin.
  • Compared to the immediately preceding quarter, gross margin was lower; compared to the same quarter one year earlier, gross margin was also lower. Revenue and gross profit were higher in both comparisons, but cost of revenue increased at a faster pace relative to gross profit.

Gross margin snapshot

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

Gross margin

15.4%

Gross profit

$564.3M

Revenue

$3.7B

Cost of revenue

$3.1B

Quarter-over-quarter change

-1.3 pts

Year-over-year change

-3.3 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$1.3B$226.4M$1.1B17.6%
Jun 30, 2023$2.2B$371.7M$1.8B17.0%
Sep 30, 2023$2.1B$353.7M$1.8B16.7%
Dec 31, 2023$3.7B$564.3M$3.1B15.4%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

-1.3 pts

Year-over-year change

Dec 31, 2022

-3.3 pts

What the margin says

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

The strongest observable margin driver is the relationship between revenue growth and cost of revenue growth; revenue increased substantially while cost of revenue rose in tandem, leading to a lower gross margin.

Compared to the immediately preceding quarter, gross margin was lower; compared to the same quarter one year earlier, gross margin was also lower. Revenue and gross profit were higher in both comparisons, but cost of revenue increased at a faster pace relative to gross profit.

Monitor the trend in cost of revenue relative to revenue, as its faster growth has compressed gross margin in consecutive comparisons.