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10-QPeriod: Q1 FY2024

COSTCO WHOLESALE CORP /NEW Quarterly Report for Q1 Ended Nov 26, 2023

Filed December 20, 2023For Securities:COST

Summary

Costco Wholesale Corporation reported strong performance for the 12 weeks ended November 26, 2023. Net sales increased by 6% to $56.7 billion, driven by a 4% rise in comparable sales and the opening of 25 new warehouses. Membership fee revenue saw a significant 8% increase, reflecting member growth and a higher renewal rate. The company demonstrated solid operational efficiency, with gross margin percentage improving by 43 basis points. This improvement was partly due to the absence of a significant one-time charge from the previous year related to discontinued charter shipping activities. Net income grew to $1.59 billion, or $3.58 per diluted share, up from $1.36 billion, or $3.07 per diluted share, in the prior year. This reflects robust sales, improved margins, and effective cost management. The company also announced a substantial special cash dividend of $15.00 per share, reinforcing its commitment to returning capital to shareholders. Despite increased SG&A expenses as a percentage of sales, primarily due to wage increases, Costco's overall financial health remains strong, supported by healthy operating cash flows and a substantial cash and investment balance.

Financial Statements
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Key Highlights

  • 1Net sales increased 6% to $56.7 billion, with comparable sales up 4% and 25 net new warehouses contributing to growth.
  • 2Membership fee revenue grew 8% to $1.08 billion, driven by member acquisition, Executive Membership upgrades, and strong renewal rates.
  • 3Gross margin percentage improved by 43 basis points, benefiting from warehouse operations, other businesses, and the absence of a prior year charge related to charter shipping activities.
  • 4Net income rose to $1.59 billion ($3.58 per diluted share) from $1.36 billion ($3.07 per diluted share) in the prior year period.
  • 5The company declared a significant special cash dividend of $15.00 per share, payable in January 2024, totaling approximately $6.7 billion.
  • 6Operating cash flow was strong, generating $4.65 billion, and the company plans capital expenditures of approximately $4.4 billion to $4.6 billion for fiscal 2024.
  • 7Cash and cash equivalents increased to $17.01 billion, providing ample liquidity for operations and future investments.

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