UN

UnitedHealth Group Incorporated stock research

Mar 31, 2024

FY2024 Q1

UnitedHealth Group (UNH) Gross Margin — Quarter Ended Mar 31, 2024

Revenue and gross profit were higher compared to both the prior quarter and the same quarter last year. Gross margin weakened slightly due to a proportionally larger increase in cost of revenue.

Gross margin takeaway

Quarter ended Mar 31, 2024 · FY2024 Q1

Revenue and gross profit were higher compared to both the prior quarter and the same quarter last year. Gross margin weakened slightly due to a proportionally larger increase in cost of revenue.

  • The relationship between cost of revenue and revenue was the primary factor affecting margin. Cost of revenue increased more rapidly than revenue, leading to margin compression.
  • Compared to the immediately preceding quarter, revenue and gross profit improved, but gross margin declined. Compared to the same quarter one year earlier, both revenue and gross profit also showed improvements, while gross margin decreased.

Gross margin snapshot

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

Gross margin

88.9%

Gross profit

$88.7B

Revenue

$99.8B

Cost of revenue

$11.1B

Quarter-over-quarter change

-0.3 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
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%
Mar 31, 2024$99.8B$88.7B$11.1B88.9%

Quarterly comparisons

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

Previous-quarter change

Dec 31, 2023

-0.3 pts

Year-over-year change

Mar 31, 2023

-0.8 pts

What the margin says

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

The relationship between cost of revenue and revenue was the primary factor affecting margin. Cost of revenue increased more rapidly than revenue, leading to margin compression.

Compared to the immediately preceding quarter, revenue and gross profit improved, but gross margin declined. Compared to the same quarter one year earlier, both revenue and gross profit also showed improvements, while gross margin decreased.

Monitor the growth rate of cost of revenue relative to revenue, as it directly influences gross margin trends.