UN

UnitedHealth Group Incorporated stock research

Sep 30, 2023

FY2023 Q3

UnitedHealth Group (UNH) Gross Margin — Quarter Ended Sep 30, 2023

Revenue and gross profit were lower than the prior quarter but higher than the same quarter last year. Cost of revenue decreased from the prior quarter, contributing to a slight improvement in gross margin, which remained relatively stable compared to the prior year.

Gross margin takeaway

Quarter ended Sep 30, 2023 · FY2023 Q3

Revenue and gross profit were lower than the prior quarter but higher than the same quarter last year. Cost of revenue decreased from the prior quarter, contributing to a slight improvement in gross margin, which remained relatively stable compared to the prior year.

  • The strongest observable margin driver is the change in cost of revenue relative to revenue. From the prior quarter, cost of revenue declined while revenue also declined, but the decline in cost of revenue was proportionally larger, resulting in an improved gross margin.
  • Compared to the immediately preceding quarter, revenue and gross profit were lower, but gross margin improved slightly. Compared to the same quarter one year earlier, revenue and gross profit were higher, and gross margin was marginally higher.

Gross margin snapshot

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

Gross margin

89.8%

Gross profit

$82.9B

Revenue

$92.4B

Cost of revenue

$9.4B

Quarter-over-quarter change

+0.3 pts

Year-over-year change

+0.1 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$91.9B$82.5B$9.4B89.8%
Jun 30, 2023$92.9B$83.2B$9.7B89.5%
Sep 30, 2023$92.4B$82.9B$9.4B89.8%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2023

+0.3 pts

Year-over-year change

Sep 30, 2022

+0.1 pts

What the margin says

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

The strongest observable margin driver is the change in cost of revenue relative to revenue. From the prior quarter, cost of revenue declined while revenue also declined, but the decline in cost of revenue was proportionally larger, resulting in an improved gross margin.

Compared to the immediately preceding quarter, revenue and gross profit were lower, but gross margin improved slightly. Compared to the same quarter one year earlier, revenue and gross profit were higher, and gross margin was marginally higher.

Monitor the trend in cost of revenue as a proportion of revenue, as it directly influences gross margin stability.