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Costco Wholesale: Costco's Q1 2026 Earnings: A Strong Performance

Costco Wholesale Corporation reported a robust financial performance for the first quarter of 2026, with net income reaching $2.001 billion or $4.5 per diluted share, representing a 13.6% growth in net income and earnings per diluted share, excluding discrete tax items. Net sales stood at $65.98 billion, an 8.2% increase from $60.99 billion in the same quarter last year, driven by a 6.4% rise in comparable sales. The company's earnings per share (EPS) came in at $4.5, slightly above analyst estimates of $4.27, but the actual reported EPS was $4.34 when considering the diluted share count.

COST

USD 855.62

-0.23%

A-Score: 5.4/10

Publication date: December 11, 2025

Author: Analystock.ai

šŸ“‹ Highlights
  • Net Income & Earnings Growth Net income rose 12.4% to $2.001 billion ($4.50 EPS), with non-GAAP growth at 13.6% year-over-year.
  • Net Sales Expansion Total net sales hit $65.98 billion, an 8.2% increase YoY, driven by 6.4% comparable sales growth and 20.5% digital sales surge.
  • Membership Fee Revenue Membership income climbed 14% to $1.329 billion, supported by 5.2% growth in total paid members (81.4 million) and 5.1% cardholder increase (105.9 million).
  • Warehouse Expansion Opened 8 new warehouses in Q1, with plans for 30+ annual openings, and $6.5 billion in projected 2026 capital expenditures for growth initiatives.
  • Margin Improvements Gross margin expanded 4 basis points to 11.32%, with core margins rising 30 basis points, offset by 1 basis point SG&A increase due to healthcare costs.

Revenue Growth Drivers

The company's revenue growth was driven by a combination of factors, including a 6.4% increase in comparable sales, a 14% rise in membership fee income to $1.329 billion, and a 5.2% growth in total paid members to 81.4 million. Digitally enabled comparable sales grew by 20.5%, indicating a strong shift towards online shopping. Fresh sales were up mid to high single digits, led by double-digit growth in meat, while nonfoods had comp sales in the mid-single digits, driven by categories such as gold and jewelry, special events, health and beauty.

Margin Performance

Gross margin stood at 11.32%, higher by four basis points year over year, while core margins on their own sales were higher by 30 basis points. The SG&A rate was higher by one basis point, driven by higher healthcare costs. The company's ability to maintain its margin profile despite inflationary pressures is a testament to its operational efficiency.

Growth Initiatives

Costco is focused on driving growth through various initiatives, including digital transformation, with AI being integrated into various business areas, such as pharmacy inventory management. The company plans to open 30-plus new warehouses per year, with a mix of infill locations in established markets and new markets. International expansion is also a key area of focus, with recent openings in Sweden and France, and upcoming openings in Asia.

Valuation

With a P/E Ratio of 45.76 and a P/B Ratio of 12.54, the market appears to be pricing in a high level of growth for Costco. The company's ROE stands at 29.61%, indicating a strong return on equity. The EV/EBITDA ratio is 27.1, suggesting that the company's enterprise value is reasonable relative to its earnings before interest, taxes, depreciation, and amortization. The dividend yield is 0.59%, which, while not particularly high, is a stable source of return for investors.

Costco Wholesale's A-Score