UN

UnitedHealth Group Incorporated stock research

Dec 31, 2023

FY2023 Q4

UnitedHealth Group (UNH) Gross Margin — Quarter Ended Dec 31, 2023

Revenue and gross profit both increased compared with the prior quarter and the same quarter last year. Gross margin weakened slightly from both comparison periods as cost of revenue rose more quickly than revenue.

Gross margin takeaway

Quarter ended Dec 31, 2023 · FY2023 Q4

Revenue and gross profit both increased compared with the prior quarter and the same quarter last year. Gross margin weakened slightly from both comparison periods as cost of revenue rose more quickly than revenue.

  • Gross margin was driven primarily by the relationship between revenue and cost of revenue. The strongest observable driver was the increase in cost of revenue relative to revenue growth, which compressed margin.
  • Compared with the immediately preceding quarter, revenue and gross profit were higher, but cost of revenue was also higher, leading to a slightly weakened gross margin. Relative to the same quarter one year earlier, revenue and gross profit improved, yet gross margin was lower due to a proportionally larger increase in cost of revenue.

Gross margin snapshot

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

Gross margin

89.2%

Gross profit

$84.2B

Revenue

$94.4B

Cost of revenue

$10.2B

Quarter-over-quarter change

-0.6 pts

Year-over-year change

-0.8 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%
Dec 31, 2023$94.4B$84.2B$10.2B89.2%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2023

-0.6 pts

Year-over-year change

Dec 31, 2022

-0.8 pts

What the margin says

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

Gross margin was driven primarily by the relationship between revenue and cost of revenue. The strongest observable driver was the increase in cost of revenue relative to revenue growth, which compressed margin.

Compared with the immediately preceding quarter, revenue and gross profit were higher, but cost of revenue was also higher, leading to a slightly weakened gross margin. Relative to the same quarter one year earlier, revenue and gross profit improved, yet gross margin was lower due to a proportionally larger increase in cost of revenue.

Monitor the trend in cost of revenue relative to revenue, as its faster growth has been the primary factor behind the recent gross margin decline.

UNH Gross Margin — Quarter Ended Dec 31, 2023