VT

Viatris Inc. stock research

Dec 31, 2024

FY2024 Q4

Viatris (VTRS) Gross Margin — Quarter Ended Dec 31, 2024

Revenue declined compared to both the prior quarter and the same quarter last year, while cost of revenue was unchanged from the prior quarter and higher than the prior year, leading to lower gross profit and gross margin. The filing context notes that the company relies on operating cash flow for liquidity and that a reclassification of certain IPR&D payments occurred.

Gross margin takeaway

Quarter ended Dec 31, 2024 · FY2024 Q4

Revenue declined compared to both the prior quarter and the same quarter last year, while cost of revenue was unchanged from the prior quarter and higher than the prior year, leading to lower gross profit and gross margin. The filing context notes that the company relies on operating cash flow for liquidity and that a reclassification of certain IPR&D payments occurred.

  • The most observable driver is the behavior of cost of revenue, which remained stable sequentially despite lower revenue and increased year over year while revenue fell, directly compressing gross margin.
  • Compared to the immediately preceding quarter, revenue and gross profit were lower, cost of revenue was unchanged, and gross margin weakened. Relative to the same quarter one year earlier, all metrics were lower except cost of revenue, which was higher, resulting in a weaker gross margin.

Gross margin snapshot

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

Gross margin

34.6%

Gross profit

$1.2B

Revenue

$3.5B

Cost of revenue

$2.3B

Quarter-over-quarter change

-4.5 pts

Year-over-year change

-7.2 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, 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%
Dec 31, 2024$3.5B$1.2B$2.3B34.6%

Quarterly comparisons

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

Previous-quarter change

Sep 30, 2024

-4.5 pts

Year-over-year change

Dec 31, 2023

-7.2 pts

What the margin says

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

The most observable driver is the behavior of cost of revenue, which remained stable sequentially despite lower revenue and increased year over year while revenue fell, directly compressing gross margin.

Compared to the immediately preceding quarter, revenue and gross profit were lower, cost of revenue was unchanged, and gross margin weakened. Relative to the same quarter one year earlier, all metrics were lower except cost of revenue, which was higher, resulting in a weaker gross margin.

Monitor whether cost of revenue can be reduced in line with revenue trends to support gross margin recovery.