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10-QPeriod: Q1 FY2013

COSTCO WHOLESALE CORP /NEW Quarterly Report for Q1 Ended Nov 25, 2012

Filed December 21, 2012For Securities:COST

Summary

Costco Wholesale Corporation's (COST) Form 10-Q for the quarter ended November 25, 2012, demonstrates a strong financial performance characterized by robust sales growth and increased profitability. Net sales surged by 9.6% year-over-year, driven by a healthy 7% increase in comparable warehouse sales and contributions from new store openings. The company also saw a significant 14.4% rise in membership fees, indicating strong member loyalty and the positive impact of recent membership fee adjustments. Profitability improved as well, with net income attributable to Costco increasing by 30% to $416 million, or $0.95 per diluted share. This was supported by a slight improvement in gross margin and selling, general, and administrative (SG&A) expenses as a percentage of net sales. The company maintained a strong liquidity position, with total assets growing and robust operating cash flows, allowing for continued investment in expansion and a significant special cash dividend declared shortly after the quarter's end.

Financial Statements
Beta

Key Highlights

  • 1Net sales increased by 9.6% to $23.2 billion, driven by comparable sales growth of 7% and 25 new warehouse openings.
  • 2Membership fees increased by 14.4% to $511 million, reflecting higher membership fees and strong renewal rates (89.7% in US/Canada).
  • 3Net income attributable to Costco grew by 30% to $416 million, resulting in diluted EPS of $0.95, up from $0.73 in the prior year period.
  • 4Gross margin improved slightly to 10.68% of net sales, benefiting from improved ancillary businesses like gasoline, despite slight pressure in core merchandise categories.
  • 5Selling, general, and administrative expenses as a percentage of net sales improved by 7 basis points, primarily due to leverage from sales growth and a one-time benefit from a prior year alcohol law initiative.
  • 6The company generated strong operating cash flow of $1.1 billion, supporting capital expenditures and financing activities.
  • 7Subsequent to the quarter, Costco declared a substantial special cash dividend of $7.00 per share, amounting to approximately $3.05 billion, funded partly by a significant Senior Notes issuance.

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