AnalystScope
AnalystScopePublished research note

Costco Wholesale Corporation (COST)

Costco remains an elite defensive compounder, but the current multiple already embeds much of that quality, leaving the setup closer to Hold than to a wide-gap upside case.

This page preserves the published note at the report date shown below. For the live workspace with the latest daily scheduled quote, filing, fundamentals, and refreshed model output, return to the company page.

Report date 10 Apr 2026, 22:15Report updated Apr 9, 2026Active coverage

Current workspace reference

Kept here as reference beside the published report: the current workspace now shows a Hold signal with medium confidence as shares are currently being evaluated against an older daily scheduled quote of $1,074 versus $1,040 fair value, implying -3.1 downside.

Current workspace signal

Hold

Confidence

Medium

Stale scheduled quote

$1,074

Fair value

$1,040

-3.1 downside

Reference freshness

Price basis

Stale scheduled quote

Latest daily scheduled quote is past the freshness window. Daily scheduled refresh as of May 21, 2026, 6:55 AM UTC. Fresh through May 22, 2026, 6:55 AM UTC.

Filing reference

144 filed Jun 5, 2026

Filing refreshed Jun 6, 2026, 6:27 AM UTC. Fresh through Jun 6, 2026, 6:27 PM UTC.

Fundamentals reference

Live SEC companyfacts currently cover revenue, operating margin, free cash flow, and net cash / net debt. Reporting period end 2025-08-31.

Fundamentals refreshed 6 Jun 2026, 06:27 UTC. Fresh through 6 Jun 2026, 18:27 UTC.

Thesis scorecard

Growth

Strong

Membership growth and traffic resilience continue to support a healthy long-run base.

Profitability

Moderate

Margins are thin, but highly durable when viewed through the membership model.

Balance sheet

Strong

Net cash and low operating risk support flexibility.

Valuation

Weak

The current multiple already capitalizes a large share of Costco's quality premium.

Execution / Resilience

Strong

Traffic consistency and member loyalty support resilience.

Bull / Base / Bear scenarios

Bull case

$1,120

Normalized support: Growth, margin, and cash-flow trends are mixed versus the upside case.

Base case

$1,040

Normalized support: Current margin, cash-generation, and balance-sheet profile are mixed.

Bear case

$920

Downside protection: Cash generation and balance-sheet support are mixed in the bear case.

Base-case assumptions

These are the published base-case assumptions behind the note. They are reasoned valuation inputs at the report date, not reported facts.

Revenue CAGR (5Y)

7.0%

+/- 1.0% => +/-$14/sh

Why this level: This is AnalystScope's base-case growth assumption, not a guarantee. It sits below the latest FY model-base revenue pace (2025.0%), so the model does not extend current strength too far into the outer years. Current company context: Membership fee economics and traffic resilience remain the core valuation anchors.

Terminal Growth

2.5%

+/- 0.5% => +/-$9/sh

Why this level: This is AnalystScope's mature long-run growth assumption, not a perpetual hypergrowth claim. At 2.5%, it sits well below the 7.0% five-year revenue CAGR, so the model steps down from the explicit forecast period to a steadier long-run pace. For Costco Wholesale Corporation, that means a durable franchise can keep compounding after year five without assuming today's faster growth profile lasts indefinitely.

WACC

7.9%

+/- 0.5% => -$16/sh

Why this level: This is AnalystScope's base-case cost-of-capital judgment, not a precise CAPM output. It reflects the current rates backdrop, equity risk premium, and the company's balance-sheet posture. Membership model supports balance-sheet flexibility

Operating Margin (Year 5)

4.2%

+/- 100 bps => +/-$13/sh

Why this level: This is AnalystScope's base-case margin view, not a promise of straight-line expansion. It keeps year-five margins close to today's model-base operating margin (3.8%), which implies the current margin structure is broadly durable. Margin input keeps the base on durable membership-led retail economics rather than temporary mix or shrink improvements.

How to read the assumptions and sensitivities

These are base-case assumptions used to estimate fair value. They are reasonable model inputs, not reported facts.

Each sensitivity line shows the estimated fair-value-per-share change from a small move in that one input while the other inputs stay fixed.

bps means basis points. 100 bps equals 1.00 percentage point.

WACC sensitivity moves in the opposite direction because a higher discount rate lowers present value, while a lower discount rate raises it.

Model base vs reported fundamentals

Side-by-side view of the latest live reported fundamentals versus the current AnalystScope model base used in public valuation and thesis work.

Reported numbers show the latest company print. Model base is the comparable operating base AnalystScope uses for valuation work, which can include standardization, conservative balance-sheet treatment, working-capital cleanup, and through-cycle adjustments when current reported figures do not look durable.

Reported fundamentals source

SEC XBRL companyfacts API

Live SEC companyfacts currently cover revenue, operating margin, free cash flow, and net cash / net debt. Reporting period end 2025-08-31.

Fundamentals refreshed 6 Jun 2026, 06:27 UTC. Fresh through 6 Jun 2026, 18:27 UTC.

Model-base impact on the thesis

For Costco, the model base is intended to reflect durable membership and scale economics rather than quarter-specific retail mix or inventory timing.

MetricLive reportedStatusModel baseStatus
Revenue (TTM)$275.2BLive reported$286.3B

+12.5% YoY

Adjustment: Model revenue smooths member traffic and category mix swings instead of extrapolating a single period of unusually strong retail demand.

Model base
Operating Margin3.8%Live reported3.8%

+31 bps YoY

Adjustment: Margin input keeps the base on durable membership-led retail economics rather than temporary mix or shrink improvements.

Model base
FCF (TTM)$7.8BLive reported$9.7B

3.4% margin

Adjustment: FCF input adjusts for inventory and vendor timing so the cash-conversion base stays conservative.

Model base
Net Cash / (Debt)$13.3BLive reported$9.0B

Membership model supports balance-sheet flexibility

Adjustment: Balance-sheet treatment reflects membership-model resilience without assuming excess cash is fully distributable.

Model base

Published investment view

The published report remains anchored to a Hold rating, with the latest note event recorded as New. The current workspace now evaluates the stock against $1,074 versus a base-case fair value of $1,040, implying -3.1 downside.

Fair value $1,040 vs. current $1,074 (-3.1 downside).

Confidence framing

Method agreement / dispersion

Valuation methods are tightly grouped, with implied values ranging from $1,012 to $1,058.

Margin strength

Operating margin is 3.8%, with +31 bps vs prior FY.

Balance sheet position

Balance sheet positioning is $9.0B, with membership model supports balance-sheet flexibility.

Key drivers

Membership fee economics and traffic resilience remain the core valuation anchors.

Scale advantages help preserve margin quality even in a promotional retail environment.

A strong balance sheet and disciplined capital allocation reinforce downside support.

Key risks

The current valuation leaves little room for operational disappointment or slower fee/member growth.

Category mix pressure can make already-thin margins look weaker than the through-cycle base.

If traffic or renewal behavior softens, the quality premium could compress quickly.

What would change our view

A materially wider discount to fair value would make the quality case more attractive.

Stronger evidence of sustained membership monetization could improve the valuation support.

If traffic resilience weakens while the multiple stays elevated, the setup would deteriorate.

Near-term catalysts

Membership fee commentary and renewal trends remain the clearest valuation drivers.

Comparable sales and mix updates matter more than headline retail noise in this setup.

Inventory and vendor timing still shape the free-cash-flow read-through from any strong quarter.

What we are watching

Whether membership renewals and new member additions stay strong enough to justify the premium multiple.

How much recent cash conversion is structural versus timing-related.

Any sign that category mix or a softer consumer backdrop is pressuring the through-cycle base.

Report archive context

Archive metadata below keeps the published report context visible. Current workspace valuation and quote context stay secondary on this page.

How to read note event vs rating

Note event tells you what changed in the latest published note. Published rating shows the stance after that event.

Both were published Apr 9, 2026.

Report updated

Apr 9, 2026

Coverage status

Active coverage

Latest note event

New

Published Apr 9, 2026

Current published rating

Hold

Published Apr 9, 2026

Analyst note

Watching membership renewal strength, category mix, and whether the premium multiple is getting ahead of the durable earnings base.

What changed in the report

Apr 9, 2026

Added to AnalystScope coverage

Impact: New Hold view on premium-quality retail economics

Apr 9, 2026

Kept multiple assumptions disciplined

Impact: Avoids overstating upside from an already expensive base

Report timeline

Apr 9, 2026

NewHold

Started coverage with a Hold view on elite retail quality but a still-demanding valuation.

AnalystScope

This report is informational only and does not constitute investment advice. Curated public preview analysis with live price, filing metadata, and reported fundamentals overlays. Full live filing ingestion is not yet enabled.