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Analysis

COST Earnings Preview: Costco set to report Q2 FY26 earnings. Here’s what to expect

$COST February 27, 2026 3 min read
NYSE
$COST · Earnings

As Costco Wholesale Corporation (NASDAQ: COST) prepares to release its second-quarter results next week, investors are closely watching how the company is navigating the complex retail landscape while maintaining its value-focused business model.

ManojNair · February 27, 2026

As Costco Wholesale Corporation (NASDAQ: COST) prepares to release its second-quarter results next week, investors are closely watching how the company is navigating the complex retail landscape while maintaining its value-focused business model. The scale of the business and cost-optimized supply chain enable the warehouse giant to mitigate the effects of an inflation-driven slump in consumer spending and negotiate lower wholesale prices with suppliers.

The second-quarter 2026 earnings report is scheduled for release on Thursday, March 5, at 4:15 pm ET. Analysts are projecting earnings of $4.53 per share on revenue of $69.29 billion, marking an upside from the year-ago quarter when the company reported earnings of $4.02 per share and revenues of $63.72 billion. The report is expected to shed light on key indicators of the company’s financial health, such as membership renewal rates.

Estimates

The stock has rallied significantly in recent weeks amid cautious optimism from the investment community. After a relatively modest performance in 2025, the shares gained momentum in the new year, rising about 17% in 2026 so far and hitting an all-time high a few weeks ago. Following the recent upswing, the stock is trading at a premium to both the broader S&P 500 and key retail peers such as Walmart and BJ’s Wholesale Club. A recession-resistant recurring revenue base, combined with the recent shift toward higher-margin businesses, strengthens the stock’s appeal as a strong investment.

       ALSO READ: Costco Reports Strong Q1 FY26 Results

Another Strong Quarter

In the first three months of 2026, Costco’s revenues increased to $67.3 billion from $62.2 billion in the prior-year quarter. Total comparable store sales for Q1 grew 6.4% YoY, and Digitally Enabled sales advanced 20.5%. Net income increased to $2.0 billion or $4.50 per share in the first quarter from $1.80 billion or $4.04 per share in Q1 2025. Earnings beat estimates for the third consecutive quarter. This year’s results included a tax benefit of $0.16 per share related to stock-based compensation, which was $0.22 per share last year.

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From Costco’s Q1 2026 Earnings Call:

“In replacement of some tariff-impacted items, our buyers have sourced a number of alternative great value items including seasonal food, health and beauty, and live goods. In many cases, these items are produced in the US and are largely unimpacted by tariffs. The supply chain has remained stable, and our merchants feel very good about our inventory position. By optimizing our inventory flow and reducing some of the higher inventory levels we built up a year ago in the face of greater supply chain uncertainty at that time, we’ve been able to improve working capital and lower the labor required to manage inventory without impacting in-stocks or sales.”

Winning Model

While Costco’s volume-based sales and membership loyalty remain central to its business model, the company is actively pushing into higher-margin businesses such as executive memberships and e-commerce. The Q2 report is expected to serve as a barometer of the brand’s underlying pricing power and its ability to extract greater value from its large customer base, especially with a membership fee hike on the horizon.

Extending its recent uptrend, Costco shares posted modest gains early Friday, opening higher and edging closer to the $1,000 psychological level. The stock has gained 5.7% in the past six months.

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