Costco Wholesale Corp Files Q3 2024 10-Q

Ticker: COST · Form: 10-Q · Filed: Jun 6, 2024 · CIK: 909832

Sentiment: neutral

Topics: 10-Q, financials, retail

TL;DR

Costco's Q3 2024 10-Q is in. Financials look solid.

AI Summary

Costco Wholesale Corp filed its 10-Q for the period ending May 12, 2024, reporting on its third fiscal quarter. The filing details financial performance and operational updates for the retail giant. Key financial figures and business segments are presented, reflecting the company's ongoing operations and market position.

Why It Matters

This filing provides investors and analysts with the latest financial performance data for Costco, crucial for understanding the company's health and future prospects in the retail sector.

Risk Assessment

Risk Level: low — This is a routine quarterly filing from a large, established company with a history of stable performance.

Key Numbers

Key Players & Entities

FAQ

What is the reporting period for this 10-Q filing?

The period of report is 20240512, indicating the quarter ending May 12, 2024.

What is Costco's primary business classification according to the SIC code?

Costco's Standard Industrial Classification (SIC) code is 5331, which corresponds to RETAIL-VARIETY STORES.

What is the company's state of incorporation?

Costco Wholesale Corp /New is incorporated in Washington (WA).

What were the total assets reported as of May 12, 2024?

Total assets were reported as 443,374,000.

What is the filing date of this 10-Q report?

The filing date is 20240606.

Filing Stats: 4,835 words · 19 min read · ~16 pages · Grade level 15.3 · Accepted 2024-06-05 18:12:29

Filing Documents

FINANCIAL INFORMATION

PART I FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements 3 Condensed Consolidated Statements of Income 3 Condensed Consolidated Statements of Comprehensive Income 4 Condensed Consolidated Balance Sheets 5 Condensed Consolidated Statements of Equity 6 Condensed Consolidated Statements of Cash Flows 8 Notes to Condensed Consolidated Financial Statements 9

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 18

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk 26

Controls and Procedures

Item 4. Controls and Procedures 26

OTHER INFORMATION

PART II OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings 27

Risk Factors

Item 1A. Risk Factors 27

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 27

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 27

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 28

Other Information

Item 5. Other Information 28

Exhibits

Item 6. Exhibits 28

Signatures

Signatures 29 2 Table of Contents

—FINANCIAL INFORMATION

PART I—FINANCIAL INFORMATION

—Financial Statements

Item 1—Financial Statements COSTCO WHOLESALE CORPORATION CONDENSED CONSOLIDATED STATEMENTS OF INCOME (amounts in millions, except per share data) (unaudited) 12 Weeks Ended 36 Weeks Ended May 12, 2024 May 7, 2023 May 12, 2024 May 7, 2023 REVENUE Net sales $ 57,392 $ 52,604 $ 171,440 $ 160,280 Membership fees 1,123 1,044 3,316 3,071 Total revenue 58,515 53,648 174,756 163,351 OPERATING EXPENSES Merchandise costs 51,173 47,175 152,770 143,367 Selling, general and administrative 5,145 4,794 15,743 14,651 Operating income 2,197 1,679 6,243 5,333 OTHER INCOME (EXPENSE) Interest expense ( 41 ) ( 36 ) ( 120 ) ( 104 ) Interest income and other, net 128 128 504 295 INCOME BEFORE INCOME TAXES 2,284 1,771 6,627 5,524 Provision for income taxes 603 469 1,614 1,392 NET INCOME $ 1,681 $ 1,302 $ 5,013 $ 4,132 NET INCOME PER COMMON SHARE: Basic $ 3.79 $ 2.94 $ 11.29 $ 9.31 Diluted $ 3.78 $ 2.93 $ 11.27 $ 9.30 Shares used in calculation (000s): Basic 443,892 443,814 443,870 443,843 Diluted 444,828 444,360 444,662 444,455 The accompanying notes are an integral part of these condensed consolidated financial statements. 3 Table of Contents COSTCO WHOLESALE CORPORATION CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (amounts in millions) (unaudited) 12 Weeks Ended 36 Weeks Ended May 12, 2024 May 7, 2023 May 12, 2024 May 7, 2023 NET INCOME $ 1,681 $ 1,302 $ 5,013 $ 4,132 Foreign-currency translation adjustment and other, net ( 80 ) ( 8 ) ( 117 ) 149 COMPREHENSIVE INCOME $ 1,601 $ 1,294 $ 4,896 $ 4,281 The accompanying notes are an integral part of these condensed consolidated financial statements. 4 Table of Contents COSTCO WHOLESALE CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS (amounts in millions, except par value and share data) (unaudited) May 12, 2024 September 3, 2023 ASSETS CURRENT ASSETS Cash and cash equivalents $ 10,404 $ 13,700 Short-term investments 1,095 1,534 Receivables, net 2,583 2,285 Merch

Legal Proceedings

Legal Proceedings The Company is involved in many claims, proceedings and litigations arising from its business and property ownership. In accordance with applicable accounting guidance, the Company establishes an accrual for legal proceedings if and when those matters present loss contingencies that are both probable and reasonably estimable. There may be losses in excess of amounts accrued. The Company monitors those matters for developments that would affect the likelihood of a loss (taking into account where applicable indemnification arrangements concerning suppliers and insurers) and the accrued amount, if any, thereof, and adjusts the amount as appropriate. The Company has recorded immaterial accruals with respect to certain matters described below, in addition to other immaterial accruals for matters not described below. If the loss contingency at issue is not both probable and reasonably estimable, the Company does not establish an accrual, but monitors for developments that make the contingency both probable and reasonably estimable. In each case, there is a reasonable possibility that a loss may be incurred, including a loss in excess of the applicable accrual. For matters where no accrual has been recorded, the possible loss or range of loss (including any loss in excess of the accrual) cannot, in the Company's view, be reasonably estimated because, among other things: the remedies or penalties sought are indeterminate or unspecified; the legal and/or factual theories are not well developed; and/or the matters involve complex or novel legal theories or a large number of parties. In November 2023, a former employee filed a class action against the Company alleging claims under California law for failure to pay minimum wage, failure to pay overtime, failure to provide meal and rest breaks, failure to provide accurate wage statements, failure to reimburse expenses, failure to pay wages when due, and failure to pay sick pay. Martin Reyes v. Costco Wholesal

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