VT

Viatris Inc. stock research

Sep 30, 2024

FY2024 Q3

Viatris (VTRS) Gross Margin — Quarter Ended Sep 30, 2024

Revenue decreased compared to the prior quarter, while gross profit and gross margin improved. Year-over-year, gross margin weakened at a faster pace than revenue, which was also lower, due to a disproportionate increase in cost of revenue.

Gross margin takeaway

Quarter ended Sep 30, 2024 · FY2024 Q3

Revenue decreased compared to the prior quarter, while gross profit and gross margin improved. Year-over-year, gross margin weakened at a faster pace than revenue, which was also lower, due to a disproportionate increase in cost of revenue.

  • Cost of revenue fell sequentially more than the decline in revenue, allowing gross profit to rise despite lower top-line. This sequential cost leverage is the strongest observable margin driver.
  • Quarter-over-quarter, gross margin improved from a lower base, as gross profit increased while cost of revenue decreased. Year-over-year, gross margin weakened from a higher level, as gross profit fell proportionally more than the modest revenue decline.

Gross margin snapshot

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

Gross margin

39.0%

Gross profit

$1.5B

Revenue

$3.7B

Cost of revenue

$2.3B

Quarter-over-quarter change

+0.9 pts

Year-over-year change

-4.0 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, 2023$3.8B$1.6B$2.2B41.7%
Mar 31, 2024$3.7B$1.5B$2.2B41.2%
Jun 30, 2024$3.8B$1.4B$2.4B38.2%
Sep 30, 2024$3.7B$1.5B$2.3B39.0%

Quarterly comparisons

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

Previous-quarter change

Jun 30, 2024

+0.9 pts

Year-over-year change

Sep 30, 2023

-4.0 pts

What the margin says

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

Cost of revenue fell sequentially more than the decline in revenue, allowing gross profit to rise despite lower top-line. This sequential cost leverage is the strongest observable margin driver.

Quarter-over-quarter, gross margin improved from a lower base, as gross profit increased while cost of revenue decreased. Year-over-year, gross margin weakened from a higher level, as gross profit fell proportionally more than the modest revenue decline.

Monitor the trajectory of cost of revenue relative to revenue in the next quarter, as its current sequential decline drove margin improvement.