SW

Smurfit Westrock Plc stock research

Sep 30, 2025

FY2025 Q3

Smurfit Westrock (SW) Gross Margin — Quarter Ended Sep 30, 2025

Revenue increased slightly from both the prior quarter and the same quarter last year, while cost of revenue held steady relative to the previous quarter and edged higher year-over-year. Gross profit rose in both comparisons, and gross margin improved sequentially and showed a larger improvement versus the prior year.

Gross margin takeaway

Quarter ended Sep 30, 2025 · FY2025 Q3

Revenue increased slightly from both the prior quarter and the same quarter last year, while cost of revenue held steady relative to the previous quarter and edged higher year-over-year. Gross profit rose in both comparisons, and gross margin improved sequentially and showed a larger improvement versus the prior year.

  • Gross margin strengthened compared with both the preceding quarter and the same quarter one year earlier, driven primarily by revenue growing faster than cost of revenue. The strongest observable driver is the gross profit dollar growth, which outpaced the increase in revenue, indicating a favorable spread between revenue and cost.
  • Sequentially, revenue rose slightly and cost remained unchanged, resulting in higher gross profit and an improved margin. Year-over-year, both revenue and cost increased, but the revenue gain was larger, leading to a higher gross profit and a stronger gross margin.

Gross margin snapshot

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

Gross margin

19.6%

Gross profit

$1.6B

Revenue

$8.0B

Cost of revenue

$6.4B

Quarter-over-quarter change

+0.5 pts

Year-over-year change

+2.0 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, 2024$7.5B$1.4B$6.1B19.1%
Mar 31, 2025$7.7B$1.6B$6.1B20.6%
Jun 30, 2025$7.9B$1.5B$6.4B19.1%
Sep 30, 2025$8.0B$1.6B$6.4B19.6%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2025

+0.5 pts

Year-over-year change

Sep 30, 2024

+2.0 pts

What the margin says

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

Gross margin strengthened compared with both the preceding quarter and the same quarter one year earlier, driven primarily by revenue growing faster than cost of revenue. The strongest observable driver is the gross profit dollar growth, which outpaced the increase in revenue, indicating a favorable spread between revenue and cost.

Sequentially, revenue rose slightly and cost remained unchanged, resulting in higher gross profit and an improved margin. Year-over-year, both revenue and cost increased, but the revenue gain was larger, leading to a higher gross profit and a stronger gross margin.

Monitor the trajectory of cost of revenue given it was unchanged sequentially despite higher revenue, as any future cost increase could compress margin.