Fragile Margins

Profits
Price Margin vs Volume Margin
Author

Mike Aguilar

Published

January 13, 2024

The BEA’s Q3`24 NIPA suggest some fragility to gross profits.

Background

The BEA’s NIPA have a wonderful decomposition of Gross Profits.

Revenue (aka Gross Output) is broken down into Volumes (aka Quantity) and Unit Prices (aka Price). COGS (aka Value of Gross Inputs) is similarly decomposed into prices and quantities.

In the calculations above, if have a very rough attribution analysis. Volume Margins is the differential in quantity of output growth and input growth quarter to quarter. Price Margins are computed analogously.

Note that the Qty and Price measures from the BEA are indexed values, so I don’t simply compute P*Q.

Also note that Price Margin expansion and Volume Margin expansion does not necessitate Gross Profit expansion in that quarter. You may have less contraction in volumes, for instance, but they are still contracting, which forces Gross Profit Growth.