SP

S&P Global Inc. stock research

Sep 30, 2023

FY2023 Q3

S&P Global (SPGI) Gross Margin — Quarter Ended Sep 30, 2023

Revenue was stable sequentially, and gross profit was unchanged, but cost of revenue declined slightly, leading to an improved gross margin. Compared to the same quarter last year, revenue and gross profit both increased, while cost of revenue rose at a slower pace, further strengthening the gross margin.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

Revenue was stable sequentially, and gross profit was unchanged, but cost of revenue declined slightly, leading to an improved gross margin. Compared to the same quarter last year, revenue and gross profit both increased, while cost of revenue rose at a slower pace, further strengthening the gross margin.

  • The improvement in gross margin was driven by the favorable relationship between cost of revenue and revenue. Cost of revenue decreased slightly from the prior quarter while revenue held steady, and year-over-year revenue growth outpaced cost growth.
  • Sequentially, the gross margin improved from the prior quarter, with revenue unchanged and cost of revenue slightly lower. Year-over-year, the gross margin strengthened from the same quarter last year, as revenue increased more than cost of revenue.

Gross margin snapshot

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

Gross margin

67.7%

Gross profit

$2.1B

Revenue

$3.1B

Cost of revenue

$995.0M

Quarter-over-quarter change

+0.8 pts

Year-over-year change

+2.3 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$3.2B$2.1B$1.1B65.6%
Jun 30, 2023$3.1B$2.1B$1.0B66.9%
Sep 30, 2023$3.1B$2.1B$995.0M67.7%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

+0.8 pts

Year-over-year change

Sep 30, 2022

+2.3 pts

What the margin says

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

The improvement in gross margin was driven by the favorable relationship between cost of revenue and revenue. Cost of revenue decreased slightly from the prior quarter while revenue held steady, and year-over-year revenue growth outpaced cost growth.

Sequentially, the gross margin improved from the prior quarter, with revenue unchanged and cost of revenue slightly lower. Year-over-year, the gross margin strengthened from the same quarter last year, as revenue increased more than cost of revenue.

Monitor the trend of cost of revenue relative to revenue, as it directly influences gross margin direction.