Risk factors

Costco Wholesale (COST) risk factors

Item 1A of every Costco Wholesale Corporation 10-K on file, and what changed from one year to the next. Readings are automated and can be wrong; check the filing for the exact wording.

  • FY2026 10-K risk factors
    26 risks1 new1 dropped4 reworded

    Accounting judgments are newly emphasized as capable of materially changing reported results, including self-insurance liabilities.

    Filed Oct 07, 2026
  • FY2025 10-K risk factors
    26 risks4 new3 dropped4 reworded

    Costco updated risk disclosures around regulatory compliance, accounting estimates, tax jurisdictions, and ESG goals.

    Filed Oct 08, 2025
  • FY2024 10-K risk factors
    25 risks

    U.S. and Canadian operations drive the majority of sales, with California alone accounting for 27 percent of U.S. sales.

    Filed Oct 09, 2024