SP

S&P Global Inc. stock research

Dec 31, 2023

FY2023 Q4

S&P Global (SPGI) 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 was relatively stable. Gross margin improved year over year but weakened slightly from the preceding quarter.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

Revenue and gross profit both increased compared to the prior quarter and the same quarter last year, while cost of revenue was relatively stable. Gross margin improved year over year but weakened slightly from the preceding quarter.

  • The strongest observable margin driver is the increase in gross profit outpacing the change in cost of revenue, leading to a higher gross margin compared to the same quarter last year.
  • Compared to the immediately preceding quarter, gross margin was slightly lower despite higher revenue, as cost of revenue increased at a similar pace. Versus the same quarter one year earlier, gross margin was higher, driven by a larger proportion of revenue flowing through to gross profit.

Gross margin snapshot

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

Gross margin

67.3%

Gross profit

$2.1B

Revenue

$3.2B

Cost of revenue

$1.0B

Quarter-over-quarter change

-0.5 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$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%
Dec 31, 2023$3.2B$2.1B$1.0B67.3%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

-0.5 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 strongest observable margin driver is the increase in gross profit outpacing the change in cost of revenue, leading to a higher gross margin compared to the same quarter last year.

Compared to the immediately preceding quarter, gross margin was slightly lower despite higher revenue, as cost of revenue increased at a similar pace. Versus the same quarter one year earlier, gross margin was higher, driven by a larger proportion of revenue flowing through to gross profit.

Monitor the trend in cost of revenue relative to revenue, as its growth rate could pressure gross margin in future periods.