UN

UnitedHealth Group Incorporated stock research

Sep 30, 2024

FY2024 Q3

UnitedHealth Group (UNH) Gross Margin — Quarter Ended Sep 30, 2024

Revenue and gross profit were higher than the prior quarter and the year-ago quarter, while cost of revenue was also higher. Gross margin was lower than both periods, reflecting a weakening compared to the prior quarter and a more pronounced decline from the year-ago period.

Gross margin takeaway

Quarter ended Sep 30, 2024 · FY2024 Q3

Revenue and gross profit were higher than the prior quarter and the year-ago quarter, while cost of revenue was also higher. Gross margin was lower than both periods, reflecting a weakening compared to the prior quarter and a more pronounced decline from the year-ago period.

  • The primary observable driver of the gross margin change was the relationship between cost of revenue and revenue, which shifted unfavorably compared to both the prior quarter and the year-ago quarter, offsetting the benefit of higher revenue and gross profit.
  • Sequentially, gross margin was slightly lower than the prior quarter. Year-over-year, gross margin was notably lower than the same quarter last year, as cost of revenue grew at a faster rate relative to revenue compared to the prior year.

Gross margin snapshot

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

Gross margin

88.3%

Gross profit

$89.0B

Revenue

$100.8B

Cost of revenue

$11.8B

Quarter-over-quarter change

-0.3 pts

Year-over-year change

-1.5 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$94.4B$84.2B$10.2B89.2%
Mar 31, 2024$99.8B$88.7B$11.1B88.9%
Jun 30, 2024$98.9B$87.5B$11.3B88.5%
Sep 30, 2024$100.8B$89.0B$11.8B88.3%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2024

-0.3 pts

Year-over-year change

Sep 30, 2023

-1.5 pts

What the margin says

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

The primary observable driver of the gross margin change was the relationship between cost of revenue and revenue, which shifted unfavorably compared to both the prior quarter and the year-ago quarter, offsetting the benefit of higher revenue and gross profit.

Sequentially, gross margin was slightly lower than the prior quarter. Year-over-year, gross margin was notably lower than the same quarter last year, as cost of revenue grew at a faster rate relative to revenue compared to the prior year.

Monitor the trajectory of cost of revenue relative to revenue, as its increase has been the primary factor in the gross margin decline.

UNH Gross Margin — Quarter Ended Sep 30, 2024