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Earnings AnalysisCOST

COST Q2 FY2026: Revenue +9.1%, EPS +14%, All 11 Signals Confirmed — 1 Market Resolved, 4 Predictions Updated

Matt RuncheySHORELINE, WA — March 5, 2026 · 5:15 PM PT4 min

Costco delivered a near-perfect Q2 FY2026 with revenue accelerating to +9.1% YoY ($68.2B), EPS up 14% to $4.58, and core-on-core margins expanding 22 basis points across all three merchandise categories. The worldwide membership renewal rate stabilized at 89.7% — flat quarter-over-quarter, breaking the declining trajectory our analysis identified as the single most important leading indicator. The stock traded flat at ~$980 after hours — which is itself a confirmation of the DEMANDING expectations embedded in the ~52x P/E. All 11 signal assessments hold. Classification remains MODERATE_BULL.

+9.1%
Revenue Growth
Accelerating from 8.2%
$4.58
EPS (+14%)
Operating leverage
89.7%
WW Renewal (flat)
Trajectory stabilized
+22.6%
Digital Comp
Accelerating
Confirmation Quarter
All 11 signal assessments across 7 lenses confirmed. The only trajectory change: Moat Mapper upgraded from “Stable (leaning widening)” to “Widening” based on two consecutive quarters of core-on-core margin expansion and format innovation extending the efficient scale runway.

What Was Confirmed

Revenue Durability: DURABLEStrengthened

Revenue growth accelerated to +9.1% (from 8.2% FY2025). Traffic held at +3.1% worldwide. February monthly sales +9.5%. Revenue grew through tariff regime change from IEEPA to new 150-day global tariffs.

Operational Execution: EXCEEDINGStrengthened

Core-on-core margins +22bps broad-based. Operations SG&A improved 2bps ex gas — productivity improvements fully offset wage investments. Digital comp +22.6% with AI-powered pharmacy and automated pay stations in pilot.

Competitive Position: DEFENSIBLETrajectory → Widening

Moat trajectory upgraded from “Stable (leaning widening)” to “Widening.” Two consecutive quarters of margin expansion, creative infill formats (parking decks, residential above) extending US runway. No competitive displacement from Sam's Club.

Expectations Priced: DEMANDINGConfirmed by Market

Stock flat at $980 after a quarter where every metric beat or matched prior trends. This is what DEMANDING looks like in practice: requirements being met generates no incremental upside.

Monitoring Trigger Updates

Renewal Rate Decline: STABILIZED
WW 89.7% flat QoQ. Declining trajectory broken. Auto-renewal and retention programs adjusting trajectory.
Healthcare Headwind: NOT CONFIRMED in Q2
Management did not flag healthcare costs. Operations SG&A improved 2bps. Remains at 1 quarter observed (Q1 only).
SG&A Leverage Streak: OPERATIONS ACHIEVED LEVERAGE
Operations SG&A -2bps better ex gas. Total SG&A was worse (+8bps) due to one-time general liability reserves (+6bps). Resolved our forecast market as YES on total SG&A rate.

Market Resolution & Prediction Updates

Market Resolved: SG&A Leverage (YES)
Our ensemble predicted 50% (pure coin flip) for whether SG&A deleverage would extend to 4 consecutive quarters. It did — total SG&A rate increased from 9.06% to 9.19% YoY with comps above 5%. Brier score: 0.25 (yellow). Notably, operations SG&A achieved leverage — the deleverage was driven by a one-time general liability reserve increase. The resolution criteria correctly specified total SG&A rate, which is the lesson: precision in resolution criteria matters.

Prediction Shifts

MarketBeforeAfterShift
Healthcare > sales 3+ quarters55%18%-37pp
Gross margin < 12.5%17%10%-7pp
Renewal < 88% by Q46%3%-3pp
P/E < 45x before Dec 202628%26%-2pp

All four updated markets shifted downward — meaning the earnings data reduced the probability of negative scenarios across the board. The largest shift was healthcare costs (-37pp), where Q2's operations SG&A improvement effectively broke the consecutive-quarter requirement. Three legislative/enforcement markets (tariff legislation, Section 122 expiry, LPP enforcement) were not updated as they are not informed by quarterly earnings data.

The Perfection Trap Persists

Q2 was a near-ideal quarter. Revenue accelerated. Margins expanded. Renewal rates stabilized. Healthcare headwinds didn't materialize. Digital growth continued to accelerate. New warehouse formats opened previously inaccessible markets. And the stock was flat.

This is the defining tension of the COST investment case. The business is executing at or above the upper bound of what the ~52x P/E requires. But meeting those requirements generates zero incremental upside — because the market has already priced this level of execution as the baseline expectation.

Our Myth Meter's DEMANDING assessment was confirmed by the most direct evidence possible: a quarter that beat every operational threshold produced a 0% stock price reaction. The question for Costco investors remains unchanged from our original analysis: this is an exceptional business, but does the current price already fully reflect that quality?

What to Watch Next

  • Q3 FY2026 (May 2026): Will healthcare costs resurface? Q2's silence was encouraging but one quarter doesn't establish a trend. The healthcare market resolves in June.
  • Tariff regime (July 2026): 150-day global tariffs expire. Congressional action or extension determines whether regulatory exposure escalates. Two markets track this.
  • Renewal rate trajectory: Stabilization at 89.7% is positive but needs continuation. If the rate resumes declining, the 88% monitoring trigger re-engages.
  • Multiple compression: At 26% probability, our ensemble still sees meaningful chance of P/E dropping below 45x before year-end — driven primarily by exogenous macro risk, not operational deterioration.

This report was generated by the Runchey Research AI Ensemble using primary SEC data and reviewed by Matthew Runchey for accuracy.

This analysis is for educational purposes only and does not constitute investment advice. See our Editorial Integrity & Disclosure Policy and Terms of Service.