SW

Smurfit Westrock Plc stock research

Sep 30, 2024

FY2024 Q3

Smurfit Westrock (SW) Gross Margin — Quarter Ended Sep 30, 2024

Revenue for the quarter grew substantially compared to both the prior quarter and the same quarter last year, while gross profit increased in absolute terms. Gross margin weakened against both comparison periods as cost of revenue rose at a faster rate relative to revenue.

Gross margin takeaway

Quarter ended Sep 30, 2024 · FY2024 Q3

Revenue for the quarter grew substantially compared to both the prior quarter and the same quarter last year, while gross profit increased in absolute terms. Gross margin weakened against both comparison periods as cost of revenue rose at a faster rate relative to revenue.

  • The strongest observable driver is the expansion of revenue, which grew significantly, supporting higher gross profit despite a lower gross margin percentage. The relationship between revenue and cost of revenue widened, indicating that cost growth outpaced revenue growth.
  • Compared to the immediately preceding quarter, revenue was higher, gross profit was higher, cost of revenue was higher, and gross margin was lower. Compared to the same quarter one year earlier, revenue was higher, gross profit was lower, cost of revenue was higher, and gross margin was lower.

Gross margin snapshot

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

Gross margin

17.6%

Gross profit

$1.4B

Revenue

$7.7B

Cost of revenue

$6.3B

Quarter-over-quarter change

-5.7 pts

Year-over-year change

-7.9 pts

Quarterly gross margin trend

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

PeriodRevenueGross profitCost of revenueGross margin
Dec 31, 2023$2.9B$701.0M$2.2B24.5%
Mar 31, 2024$2.9B$710.0M$2.2B24.2%
Jun 30, 2024$3.0B$693.0M$2.3B23.3%
Sep 30, 2024$7.7B$1.4B$6.3B17.6%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2024

-5.7 pts

Year-over-year change

Sep 30, 2023

-7.9 pts

What the margin says

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

The strongest observable driver is the expansion of revenue, which grew significantly, supporting higher gross profit despite a lower gross margin percentage. The relationship between revenue and cost of revenue widened, indicating that cost growth outpaced revenue growth.

Compared to the immediately preceding quarter, revenue was higher, gross profit was higher, cost of revenue was higher, and gross margin was lower. Compared to the same quarter one year earlier, revenue was higher, gross profit was lower, cost of revenue was higher, and gross margin was lower.

Monitor the trajectory of cost of revenue relative to revenue across upcoming quarters, as its faster growth is compressing gross margin.

SW Gross Margin — Quarter Ended Sep 30, 2024