Overview
Costco Wholesale Corporation (COST) Financial Statements FY2022-FY2026
Costco Wholesale's income statement and balance sheet, FY2022 through FY2026, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 8-K filings and version-controlled in git.… Ledger notes
Financial position
Net worth and the accounts that make it up
Money movement
Monthly income and spending by account category
Recent activity
Posting-aware activity from the journal
Income vs Expenses
Period data
| Period | Income | Expenses | Net Profit |
|---|---|---|---|
| 2022-08-31 | 226,930 MUSD | 221,086 MUSD | 5,844 MUSD |
| 2022-09-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-10-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-11-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-12-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-01-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-02-28 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-03-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-04-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-05-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-06-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-07-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-08-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-09-30 | 242,663 MUSD | 236,371 MUSD | 6,292 MUSD |
| 2023-10-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-11-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-12-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-01-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-02-29 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-03-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-04-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-05-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-06-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-07-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-08-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-09-30 | 254,908 MUSD | 247,541 MUSD | 7,367 MUSD |
| 2024-10-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-11-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-12-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-01-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-02-28 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-03-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-04-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-05-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-06-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-07-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-08-31 | 275,670 MUSD | 267,571 MUSD | 8,099 MUSD |
| 2025-09-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-10-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-11-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-12-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-01-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-02-28 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-03-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-04-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-05-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-06-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-07-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-08-31 | 303,720 MUSD | 294,494 MUSD | 9,226 MUSD |
Balance Sheet
Breakdown
| Account | Amount | Share of total |
|---|---|---|
| Assets:NonCurrent:PropertyPlantEquipment | 35,633 MUSD | 40.02% |
| Assets:NonCurrent:Other | 6,830 MUSD | 7.67% |
| Assets:Current:ShortTermInvestments | 1,094 MUSD | 1.23% |
| Assets:Current:Other | 1,998 MUSD | 2.24% |
| Assets:Current:Inventories | 19,324 MUSD | 21.7% |
| Assets:Current:Cash | 20,207 MUSD | 22.69% |
| Assets:Current:AccountsReceivable | 3,959 MUSD | 4.45% |
Breakdown
| Account | Amount | Share of total |
|---|---|---|
| Liabilities:NonCurrent:Other | 5,376 MUSD | 10.1% |
| Liabilities:NonCurrent:LongTermDebt | 3,914 MUSD | 7.35% |
| Liabilities:Current:ShortTermDebt | 2,248 MUSD | 4.22% |
| Liabilities:Current:Other | 16,107 MUSD | 30.25% |
| Liabilities:Current:DeferredRevenue | 3,006 MUSD | 5.65% |
| Liabilities:Current:AccountsPayable | 22,591 MUSD | 42.43% |
Cash Flow
Loading account roles…
Costco Wholesale Corporation (COST) Financial Statements in Beancount — Open Ledger
Costco Wholesale's income statement and balance sheet, FY2022 through FY2026, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 8-K filings and version-controlled in git. Part of the Open Ledger project on beancount.io.
Browse it live: beancount.io/ledger/open_ledger/costco
Latest analysis: Costco FY2026 Earnings: $303B of Revenue, and the $5.9B of Membership Fees That Make Half the Profit
Key Figures
| Period | Period end | Revenue | Net income |
|---|---|---|---|
| FY2022 | 2022-08-28 | 226,954 | 5,844 |
| FY2023 | 2023-09-03 | 242,290 | 6,292 |
| FY2024 | 2024-09-01 | 254,453 | 7,367 |
| FY2025 | 2025-08-31 | 275,235 | 8,099 |
| FY2026 | 2026-08-30 | 303,154 | 9,226 |
Amounts in MUSD (millions of US dollars), exactly as the ledger records them.
What's Inside
| Period | File | Source |
|---|---|---|
| FY2022 | FY2022/FY2022.bean | Form 10-K for fiscal 2022 (balance sheet as of 2022-08-28) |
| FY2023 | FY2023/FY2023.bean | Form 10-K for fiscal 2023 |
| FY2024 | FY2024/FY2024.bean | Form 10-K for fiscal 2024 |
| FY2025 | FY2025/FY2025.bean | Form 10-K for fiscal 2025 |
| FY2026 | FY2026/FY2026.bean | Costco Q4/FY2026 results press release, Form 8-K Exhibit 99.1 filed 2026-09-24 (unaudited, balance sheet 'subject to reclassification'); the FY2026 Form 10-K was not yet filed when this period was written, so the 8-K exhibit's full-year statements are the primary source |
Fiscal years end on the Sunday nearest August 31 (FY2023 was 53 weeks, ending September 3, 2023); SEC CIK 0000909832. FY2022–FY2025 come from Form 10-K filings and FY2026 from the Q4 results press release (Form 8-K Exhibit 99.1, 2026-09-24, unaudited). Income:Revenue is total revenue (net sales plus membership fees); the split is recorded in a comment on each income-statement transaction.
Quick Start
uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
"SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.
Methodology
- Balance sheet —
pad/balancedirectives assert each period-end
figure against the filing named in that period file's source banner. - Income statement — one zero-sum transaction per period:
Income
negative (credit),Expensespositive (debit), with the arithmetic check in
a comment directly above it. - Unit —
MUSD;303,154 MUSDmeans 303,154 million US dollars. - Additional accounts —
Assets:Current:Inventories,
Equity:NoncontrollingInterests, opened beyond the standard chart (see each
account'sopenline inmain.bean).
Analysis
- Costco FY2026 Earnings: $303B of Revenue, and the $5.9B of Membership Fees That Make Half the Profit — FY2026
Corrections
Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.
About Open Ledger
Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.
Disclaimer
This ledger is an independent reconstruction of Costco Wholesale Corporation's publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Costco Wholesale Corporation; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.