Because research on outcome-based service offerings (OBS) is very case study oriented, we lack empirical knowledge of OBS provider profitability in general. Drawing upon an unbalanced panel dataset (n = 1566, N = 14,756), we found that an average OBS provider manufacturer has a 4.40-percentage-point higher gross margin than an average non-OBS manufacturer. In addition, we found that large OBS providers generate lower profits. Since OBS offerings are complex and highly customized, scaling them is a challenge that requires investments in digital technologies and solution modularity. Thus, we tested the moderating role of R&D investments on the scale-profitability relationship and found that for OBS firms, R&D investments moderate the negative relationship between scale and profitability. For managers, these results highlight the profit potential of OBS but also that large OBS providers in particular must be prepared to invest in digital servitization to ensure profitability.

由于对基于结果的服务产品（OBS）的研究非常注重案例研究，因此我们通常缺乏OBS提供者盈利能力的经验知识。利用不平衡的面板数据集（n = 1566，N = 14,756），我们发现，普通的OBS提供者制造商的毛利率比非OBS制造商的平均毛利率高4.40个百分点。此外，我们发现大型OBS供应商产生的利润较低。由于OBS产品是复杂且高度定制的，因此扩展它们是一项挑战，需要在数字技术和解决方案模块上进行投资。因此，我们测试了R＆D投资对规模-获利关系的调节作用，发现对于OBS公司而言，R＆D投资减轻了规模与获利能力之间的负面关系。对于经理们