Common-Size Balance Sheet: Assets
Quarterly Data
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Costco Wholesale Corp. pages available for free this week:
- Income Statement
- Cash Flow Statement
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Price to FCFE (P/FCFE)
- Capital Asset Pricing Model (CAPM)
- Debt to Equity since 2005
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
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Costco Wholesale Corp., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2026-02-15), 10-Q (reporting date: 2025-11-23), 10-K (reporting date: 2025-08-31), 10-Q (reporting date: 2025-05-11), 10-Q (reporting date: 2025-02-16), 10-Q (reporting date: 2024-11-24), 10-K (reporting date: 2024-09-01), 10-Q (reporting date: 2024-05-12), 10-Q (reporting date: 2024-02-18), 10-Q (reporting date: 2023-11-26), 10-K (reporting date: 2023-09-03), 10-Q (reporting date: 2023-05-07), 10-Q (reporting date: 2023-02-12), 10-Q (reporting date: 2022-11-20), 10-K (reporting date: 2022-08-28), 10-Q (reporting date: 2022-05-08), 10-Q (reporting date: 2022-02-13), 10-Q (reporting date: 2021-11-21), 10-K (reporting date: 2021-08-29), 10-Q (reporting date: 2021-05-09), 10-Q (reporting date: 2021-02-14), 10-Q (reporting date: 2020-11-22), 10-K (reporting date: 2020-08-30), 10-Q (reporting date: 2020-05-10), 10-Q (reporting date: 2020-02-16), 10-Q (reporting date: 2019-11-24).
The composition of assets at the company exhibits several notable trends over the observed period. Current assets consistently represent a significant portion of the total asset base, generally fluctuating between approximately 47% and 54%. Long-term assets, encompassing property and equipment, operating lease right-of-use assets, and other long-term assets, collectively account for the remaining portion of the total assets.
- Cash and Cash Equivalents
- Cash and cash equivalents demonstrate considerable variability. A peak is observed in the August 2020 and November 2020 periods, reaching over 22% of total assets. Subsequently, a decline is noted, with levels falling to around 13-15% in early 2023. A resurgence occurs in late 2023 and early 2024, followed by a stabilization around 16-18% through May 2025, before increasing again to over 20% in late 2025 and early 2026.
- Short-Term Investments
- Short-term investments maintain a relatively stable percentage of total assets, generally ranging between 1% and 2%. A slight dip is visible in the February 2022 period, falling to 0.76%, followed by a modest recovery. A peak is observed in September 2023 at 2.22%, before decreasing again.
- Receivables, Net
- Receivables, net, show an increasing trend overall, starting at 3.33% in November 2019 and rising to approximately 4.5% in February 2026. Fluctuations occur within this upward trajectory, with peaks in February 2020, February 2022, and February 2024. The percentage generally remains between 3% and 4% of total assets.
- Merchandise Inventories
- Merchandise inventories consistently represent a substantial portion of current assets, typically between 21% and 29% of total assets. A general downward trend is observed from late 2019 through 2022, followed by a period of relative stability and a slight increase towards the end of the observed period. The highest percentage is seen in November 2021 at 26.41%.
- Other Current Assets
- Other current assets remain relatively stable, fluctuating between approximately 2% and 3% of total assets throughout the period. A slight increase is observed in late 2023 and early 2024, peaking at 2.97% before returning to the typical range.
- Property and Equipment, Net
- Property and equipment, net, represent a significant portion of long-term assets, generally ranging between 37% and 42% of total assets. A gradual decline is observed from November 2019 to late 2022, followed by a slight recovery and stabilization around 38-41%.
- Operating Lease Right-of-Use Assets
- Operating lease right-of-use assets exhibit a moderate decline over the period, starting at 5.05% and decreasing to approximately 3.3% in February 2026. The percentage generally remains between 4% and 5% of total assets.
- Other Long-Term Assets
- Other long-term assets demonstrate an increasing trend, rising from 1.85% in November 2019 to approximately 4.9% in February 2026. This represents a notable shift in the asset composition over time.
Overall, the asset structure demonstrates a dynamic interplay between current and long-term assets. The company maintains a substantial investment in merchandise inventories and cash, while also holding significant property and equipment. The increasing trend in other long-term assets warrants further investigation to understand the underlying drivers of this change.