Costco Wholesale Corporation (COST) FY2026 8-K Filings and Company Events

Filings that contain financial statements

The following Form 8-K filings furnish an Exhibit 99.1 earnings release with an income statement, balance sheet and condensed cash flow statement. These are unaudited statements and are separate from the periodic reports.

• Form 8-K filed September 24, 2026, accession 0000909832-26-000084: 16-week fourth quarter and 52-week fiscal year ended August 30, 2026 (income statement for both periods, balance sheet at August 30, 2026 and August 31, 2025, and 52-week condensed cash flow statement). The balance sheet and cash flow statement are marked "Subject to Reclassification" in the release. Annual report accession 0000909832-26-000093 (Form 10-K filed October 7, 2026) follows it.
• Form 8-K filed May 28, 2026, accession 0000909832-26-000046: third quarter (12 weeks) and first 36 weeks of fiscal 2026, ended May 10, 2026 (condensed income statement, balance sheet and cash flow statement).
• Form 8-K filed March 5, 2026, accession 0000909832-26-000025: second quarter (12 weeks) and first 24 weeks of fiscal 2026, ended February 15, 2026 (condensed income statement, balance sheet and cash flow statement).
• Form 8-K filed December 11, 2025, accession 0000909832-25-000164: first quarter (12 weeks) of fiscal 2026, ended November 23, 2025 (income statement, balance sheet and condensed cash flow statement).
• Form 8-K filed September 25, 2025, accession 0000909832-25-000093: 16-week fourth quarter and 52-week fiscal year 2025, ended August 31, 2025 (income statement, balance sheet and condensed cash flow statement).

Earnings releases

• September 24, 2026 - fourth quarter and fiscal 2026 results (0000909832-26-000084). Fourth-quarter net sales rose 11.2% to $93.9 billion; fiscal-year net sales rose 10.1% to $297.2 billion. Total company comparable sales were up 9.4% in the quarter (6.7% adjusted for gasoline prices and foreign exchange) and 8.4% for the year (6.6% adjusted). Fourth-quarter net income was $2.998 billion, or $6.75 per diluted share, against $2.610 billion, or $5.87, a year earlier, and included a non-recurring benefit of $0.15 per diluted share from IEEPA tariff refunds received in the quarter, less partial reinvestment of those refunds in member values. Fiscal-year net income was $9.226 billion, or $20.76 per diluted share, against $8.099 billion, or $18.21. The company operated 939 warehouses at the release date, with 967 estimated by the end of fiscal 2027 per the supplemental slides. The release does not give numerical earnings guidance.
• May 28, 2026 - third quarter results (0000909832-26-000046). Net sales for the 12-week quarter rose 11.6% to $69.15 billion; comparable sales were up 9.8% (6.6% adjusted). Net income was $2.19 billion, or $4.93 per diluted share, against $1.90 billion, or $4.28. For the first 36 weeks, net sales were $203.37 billion (up 9.6%) and net income was $6.23 billion, or $14.01 per diluted share.
• March 5, 2026 - second quarter results (0000909832-26-000025). Net sales for the 12-week quarter rose 9.1% to $68.24 billion; comparable sales were up 7.4% (6.7% adjusted). Net income was $2,035 million, or $4.58 per diluted share, against $1,788 million, or $4.02. For the first 24 weeks, net sales were $134.22 billion and net income was $4.04 billion, or $9.08 per diluted share. The release also reported four-week February sales of $21.69 billion, up 9.5%.
• December 11, 2025 - first quarter results (0000909832-25-000164). Net sales for the 12-week quarter rose 8.2% to $65.98 billion; comparable sales were up 6.4%. Net income was $2,001 million, or $4.50 per diluted share, against $1,798 million, or $4.04, including a $72 million ($0.16 per diluted share) tax benefit related to stock-based compensation.
• September 25, 2025 - fourth quarter and fiscal 2025 results (0000909832-25-000093). Fourth-quarter net sales rose 8.0% to $84.4 billion; fiscal 2025 net sales rose 8.1% to $269.9 billion. This release is the prior-year basis for the fiscal 2026 comparisons above.

Dividends

• April 15, 2026 (0000909832-26-000041): the Board approved a quarterly dividend increase from $1.30 to $1.47 per share ($5.88 annualized), payable May 15, 2026 to holders of record May 1, 2026.
• July 7, 2026 (0000909832-26-000060, filed July 8): quarterly dividend of $1.47 per share, payable August 7, 2026 to holders of record July 24, 2026.
• January 15, 2026 (0000909832-26-000016): quarterly dividend of $1.30 per share, payable February 13, 2026 to holders of record January 30, 2026.
• October 15, 2025 (0000909832-25-000105): quarterly dividend of $1.30 per share, payable November 14, 2025 to holders of record October 31, 2025.
• The prior increase, from $1.16 to $1.30 per share, was announced April 16, 2025 (0000909832-25-000023).

Governance and management

• January 15, 2026 annual meeting (0000909832-26-000016, filed January 21): shareholders elected the nominated directors, ratified KPMG LLP as independent auditors for fiscal 2026, and approved executive compensation on an advisory basis. A shareholder proposal on a greenwashing risk audit was not approved.
• October 14, 2025 (0000909832-25-000107, filed October 20): the Compensation Committee approved the Fiscal 2026 Executive Bonus Plan. The Chief Executive Officer is eligible for a bonus of up to $1.12 million; other executive officers can earn up to $371,200.
• August 2025 (0000909832-25-000064, filed August 7, 2025): Russ Miller, Senior Executive Vice President and COO of U.S. and Mexico Operations, to retire effective February 2026; Caton Frates to become Senior Executive Vice President, Warehouse Operations - U.S. and Mexico, effective February 2026.
• June 2025 (0000909832-25-000036, filed June 11, 2025): Tiffany Barbre appointed Senior Vice President, Corporate Controller and Principal Accounting Officer effective July 1, 2025, succeeding Dan Hines, who retires in January 2026.

Items disclosed in the annual report rather than in a current report

These developments are described in the Form 10-K filed October 7, 2026 (accession 0000909832-26-000093), which is the only filing that gives the full detail. The September 24, 2026 earnings release (accession 0000909832-26-000084, Exhibit 99.1) mentions only a non-recurring benefit of $0.15 per diluted share to fourth-quarter net income from IEEPA tariff refunds received in the quarter, less partial reinvestment of those refunds in increased member values.

• IEEPA tariffs. Costco paid approximately $500 million in tariffs under the International Emergency Economic Powers Act. The U.S. Supreme Court ruled the tariffs unlawful in February 2026. During fiscal 2026 Costco received $184 million of refunds ($174 million recorded as a reduction to merchandise costs and $10 million as interest income), and received a further $155 million after year-end. The company intends to invest the majority of refunds in increased member value.
• Tariff-related class actions. Four class actions filed in March 2026 seek a refund of tariffs passed on to members through higher prices. The Gower court denied the company's motion to dismiss on July 17, 2026, and a motion seeking discretionary appellate review is pending.
• Debt. Costco's Japan subsidiary issued three series of Guaranteed Senior Notes totaling about $500 million, at fixed rates of 2.620% to 3.680%, during fiscal 2026. The 3.000% Senior Notes due May 2027 ($1.0 billion) and 1.375% Senior Notes due June 2027 ($1.25 billion) fall within a year of the balance sheet date, consistent with current portion of long-term debt of $2,248 million at August 30, 2026.
• Buybacks. The $4.0 billion repurchase authorization approved in January 2023 expires in January 2027. In fiscal 2026 the company repurchased 891,000 shares at an average price of $950.90, totaling $847 million.

Not present in the filings reviewed

No acquisitions, divestitures, restructurings, impairments, stock splits or special dividends appear in the Form 8-K filings for this period.