Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Reportable Segments
- Enterprise Value to FCFF (EV/FCFF)
- Capital Asset Pricing Model (CAPM)
- Dividend Discount Model (DDM)
- Return on Equity (ROE) since 2005
- Analysis of Revenues
- Aggregate Accruals
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Costco Wholesale Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (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 liabilities and stockholders’ equity exhibited notable shifts over the observed period. Current liabilities generally represented the largest portion of total liabilities and equity, fluctuating between approximately 44% and 54% of the total. Long-term liabilities, encompassing long-term debt and lease obligations, consistently accounted for roughly 17% to 23% of the total. Stockholders’ equity demonstrated an increasing trend initially, followed by a period of relative stability and then a further increase, ultimately representing between 29% and 38% of the total.
- Current Liabilities
- Current liabilities as a percentage of total liabilities and equity decreased from 51.07% in November 2019 to a low of 44.03% in May 2020. A significant increase was then observed, peaking at 54.25% in November 2020, before fluctuating between approximately 47% and 52% through February 2024. A slight decrease to around 50% was noted in the most recent periods. Accounts payable consistently formed the largest component of current liabilities, typically ranging from 22% to 31% of the total. Accrued salaries and benefits and accrued member rewards also contributed significantly, generally between 6% and 8% and 2% and 4% respectively. Other current liabilities showed considerable volatility, increasing from 10.45% to 14.33% between February 2020 and November 2020, and then fluctuating between approximately 8% and 11%.
- Long-Term Liabilities
- Long-term debt, excluding the current portion, generally decreased over the period, falling from 9.93% in November 2019 to a low of 7.79% in May 2021, before stabilizing around 8% to 10% through November 2022. A further decline was observed in subsequent periods, reaching approximately 6.8% in the latest reporting periods. Long-term operating lease liabilities remained relatively stable, fluctuating between 3.12% and 5.01% of the total. Other long-term liabilities exhibited a similar pattern, decreasing from 3.48% to 3.14% over the observed timeframe.
- Stockholders’ Equity
- Total stockholders’ equity increased from 30.84% in November 2019 to a peak of 36.32% in May 2023, before decreasing slightly to 38.36% in February 2026. Retained earnings consistently represented the largest component of equity, increasing from 20.97% to 30.04% over the period, demonstrating strong earnings retention. Additional paid-in capital remained relatively stable, fluctuating between approximately 10% and 13%. Accumulated other comprehensive loss consistently represented a small negative percentage of total equity, ranging from -1.59% to -3.24%. Common stock remained a negligible component of total equity.
The observed trends suggest a dynamic balance between short-term and long-term financing. The initial decrease in current liabilities, followed by a substantial increase, may reflect changes in working capital management or seasonal fluctuations in business activity. The consistent growth in retained earnings indicates profitability and effective reinvestment of earnings. The decreasing trend in long-term debt suggests a shift towards alternative financing strategies or a reduction in reliance on debt financing.