Common-Size Balance Sheet: Assets
Quarterly Data
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- Income Statement
- Statement of Comprehensive Income
- Analysis of Profitability Ratios
- Price to FCFE (P/FCFE)
- Capital Asset Pricing Model (CAPM)
- Selected Financial Data since 2005
- Operating Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Current Ratio since 2005
- Price to Sales (P/S) since 2005
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Costco Wholesale Corp., common-size consolidated balance sheet: assets (quarterly data)
Based on: 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).
- Cash and Cash Equivalents
- The proportion of cash and cash equivalents relative to total assets has exhibited noticeable fluctuations over the analyzed periods. Initial values hovered around 17.55%, peaking above 22% by late 2020. Subsequently, the ratio experienced a downward trend with intermittent rebounds, reaching as high as 23.07% in late 2023, before stabilizing around 18% by mid-2025. The data suggests a dynamic liquidity position with possible strategic adjustments in cash holdings.
- Short-term Investments
- The share of short-term investments has remained relatively low and stable, generally ranging between 1% and 2%. There is no clear upward or downward trend, indicating a consistent but modest allocation to short-term marketable securities or equivalent assets during the covered periods.
- Receivables, Net
- Net receivables as a percentage of total assets have demonstrated modest variation, generally oscillating between approximately 2.7% and 4.2%. A mild increase is observed in recent periods, suggesting a slight expansion in credit extended to customers or changes in the collection cycle.
- Merchandise Inventories
- Merchandise inventories have shown significant fluctuations, ranging from around 21% up to nearly 29% of total assets. The proportion declined in early 2020, possibly reflecting supply chain adjustments, before rising steadily through 2022 and 2024. This pattern indicates inventory management adaptations potentially in response to demand variability or strategic stockpiling.
- Other Current Assets
- This category remained relatively stable, with percentages between 1.8% and nearly 3%. Slight increases in some periods suggest incremental growth in miscellaneous current assets but without pronounced trend shifts.
- Current Assets
- Total current assets as a percentage of total assets maintained a fairly consistent range between 48% and 54%. Peaks tend to align with periods of elevated cash or inventory holdings, indicating that liquidity and short-term resource management are significant components of asset composition over time.
- Property and Equipment, Net
- The net property and equipment asset share generally hovered near 38% to 41%. There was a notable decline around late 2020 from over 44% down to about 37%, followed by a recovery and stabilization around 40% in recent periods. This suggests capital expenditure activity and asset depreciation trends influencing the fixed asset base.
- Operating Lease Right-of-Use Assets
- This asset class steadily declined as a proportion of total assets, moving from just above 5% in 2019 to approximately 3.5% by mid-2025. The gradual reduction may imply lease terminations, renegotiations, or shifts in leasing strategy.
- Other Long-term Assets
- Other long-term assets increased sharply early in the series, reaching over 6% by mid-2022 before declining slightly and then stabilizing near 5.3% towards 2025. This trend could reflect acquisitions, intangible asset changes, or adjusted valuations within long-term holdings.
- Overall Asset Composition
- The total assets maintained a constant 100%, as expected. However, the internal composition fluctuated, with current assets and property and equipment constituting the major components. The interplay between liquidity (cash, short-term investments), working capital elements (receivables, inventories), and long-term fixed assets reflects ongoing operational and investment decisions impacting asset structure.