Stock Analysis on Net
Stock Analysis on Net

Costco Wholesale Corp. (NASDAQ:COST)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

Costco Wholesale Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity

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Sep 3, 2023 Aug 28, 2022 Aug 29, 2021 Aug 30, 2020 Sep 1, 2019 Sep 2, 2018
Accounts payable 25.34 27.82 27.47 25.51 25.72 27.52
Accrued salaries and benefits 6.20 6.83 6.90 6.49 7.00 7.33
Accrued member rewards 3.12 2.98 2.82 2.51 2.60 2.59
Deferred membership fees 3.39 3.39 3.45 3.33 3.77 3.98
Current portion of long-term debt 1.57 0.11 1.35 0.17 3.74 0.22
Current finance lease liabilities 0.19 0.38 0.12 0.06 0.06 0.02
Other current liabilities 8.88 8.36 7.57 6.65 8.30 7.14
Current liabilities 48.68% 49.87% 49.67% 44.72% 51.18% 48.80%
Long-term debt, excluding current portion 7.79 10.11 11.29 13.53 11.29 15.89
Long-term operating lease liabilities 3.52 3.87 4.46 4.60 0.00 0.00
Long-term finance lease liabilities 1.89 2.16 1.65 1.18 0.87 0.96
Other long-term liabilities 1.81 1.83 2.42 2.30 2.33 2.26
Long-term liabilities 15.01% 17.95% 19.82% 21.61% 14.49% 19.11%
Total liabilities 63.68% 67.82% 69.50% 66.33% 65.67% 67.91%
Preferred stock $.005 par value; no shares issued and outstanding 0.00 0.00 0.00 0.00 0.00 0.00
Common stock $.005 par value 0.00 0.00 0.01 0.01 0.01 0.01
Additional paid-in capital 10.64 10.73 11.86 12.06 14.13 14.96
Accumulated other comprehensive loss -2.62 -2.85 -1.92 -2.33 -3.16 -2.94
Retained earnings 28.29 24.29 19.68 23.18 22.59 19.32
Total Costco stockholders’ equity 36.32% 32.17% 29.63% 32.91% 33.57% 31.35%
Noncontrolling interests 0.00 0.01 0.87 0.76 0.75 0.74
Total equity 36.32% 32.18% 30.50% 33.67% 34.33% 32.09%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2023-09-03), 10-K (reporting date: 2022-08-28), 10-K (reporting date: 2021-08-29), 10-K (reporting date: 2020-08-30), 10-K (reporting date: 2019-09-01), 10-K (reporting date: 2018-09-02).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Costco Wholesale Corp. current liabilities as a percentage of total liabilities and equity increased from 2021 to 2022 but then decreased significantly from 2022 to 2023.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Costco Wholesale Corp. long-term liabilities as a percentage of total liabilities and equity decreased from 2021 to 2022 and from 2022 to 2023.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Costco Wholesale Corp. total liabilities as a percentage of total liabilities and equity decreased from 2021 to 2022 and from 2022 to 2023.
Total Costco stockholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Costco Wholesale Corp. total Costco stockholders’ equity as a percentage of total liabilities and equity increased from 2021 to 2022 and from 2022 to 2023.