Costco Wholesale (COST) Days Payable: 31.90 (As of May. 2026) — Near Median


COST Costco Wholesale Corp COST
97 GF Score
Price $960.17
GF Value $1,014.93
Valuation Fairly Valued
! 1 Warning Sign
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What is Costco Wholesale Days Payable?

Costco Wholesale COST +0.26% 97 Days Payable is 31.90 as of May. 2026, which is 4% above its 10-year median of 30.61. GuruFocus rates COST with a GF Score™ of 97/100 and a GF Value™ of $1,014.93 (Fairly Valued). The stock has 1 warning sign investors should review. Among 304 Retail - Defensive companies, Costco Wholesale ranks worse than 69.08% on this metric.

Costco Wholesale's average Accounts Payable for the three months ended in May. 2026 was $21,505 Mil. Costco Wholesale's Cost of Goods Sold for the three months ended in May. 2026 was $61,519 Mil. Hence, Costco Wholesale's Days Payable for the three months ended in May. 2026 was 31.90.

The historical rank and industry rank for Costco Wholesale's Days Payable or its related term are showing as below:

COST' s Days Payable Range Over the Past 10 Years
Min: 28.09   Med: 30.61   Max: 32.56
Current: 30.29

During the past 13 years, Costco Wholesale's highest Days Payable was 32.56. The lowest was 28.09. And the median was 30.61.

COST's Days Payable is ranked worse than
69.08% of 304 companies
in the Retail - Defensive industry
Industry Median: 43.205 vs COST: 30.29

Costco Wholesale's Days Payable increased from May. 2025 (31.88) to May. 2026 (31.90). It may suggest that Costco Wholesale delayed paying its suppliers.


Costco Wholesale Days Payable Historical Data

* Premium members only.

The historical data trend for Costco Wholesale's Days Payable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Costco Wholesale Days Payable Chart

Costco Wholesale Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 32.56 31.24 30.33 30.29 29.83

Costco Wholesale Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 31.88 24.08 33.76 33.18 31.90

COST vs TGT, DG, DLTR: Days Payable Comparison

For the Discount Stores subindustry, Costco Wholesale's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Costco Wholesale Days Payable vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Costco Wholesale's Days Payable distribution charts can be found below:

* The bar in red indicates where Costco Wholesale's Days Payable falls into.


COST
97GF Score
Costco Wholesale Corp COST
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Costco Wholesale Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Costco Wholesale's Days Payable for the fiscal year that ended in Aug. 2025 is calculated as

Days Payable (A: Aug. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Aug. 2024 ) + Accounts Payable (A: Aug. 2025 )) / count ) / Cost of Goods Sold (A: Aug. 2025 )*Days in Period
=( (19421 + 19783) / 2 ) / 239886*365
=19602 / 239886*365
=29.83

Costco Wholesale's Days Payable for the quarter that ended in May. 2026 is calculated as:

Days Payable (Q: May. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Feb. 2026 ) + Accounts Payable (Q: May. 2026 )) / count ) / Cost of Goods Sold (Q: May. 2026 )*Days in Period
=( (20647 + 22363) / 2 ) / 61519*365 / 4
=21505 / 61519*365 / 4
=31.90

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 31.90 mean?
Costco Wholesale (COST) has a Days Payable of 31.90 as of May. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Costco Wholesale and its competitors. This is near median its historical median of 30.61. Over the past decade, Costco Wholesale's Days Payable has ranged from 28.09 to 32.56. According to the industry distribution chart, Costco Wholesale ranks #210 out of 304 companies in the Retail - Defensive industry, placing it in the top 69.1%.
Is Costco Wholesale's Days Payable too high?
Costco Wholesale's current Days Payable of 31.90 is near median its 10-year median of 30.61. Over the past 10 years, this metric has ranged from a low of 28.09 to a high of 32.56. The Retail - Defensive industry median Days Payable is 43.21. Costco Wholesale's value of 31.90 is 26.2% below this industry median. Based on the distribution chart, Costco Wholesale ranks #210 out of 304 companies in the Retail - Defensive industry, which is below the industry midpoint. Overall, Costco Wholesale has a GF Score™ of 97/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Costco Wholesale's Days Payable compare to TGT and DG?
According to the Retail - Defensive industry distribution chart, Costco Wholesale ranks #210 out of 304 companies for Days Payable. This places Costco Wholesale in the lower half of its industry. The industry median Days Payable is 43.21. Costco Wholesale's value of 31.90 is 26.2% below this benchmark. Historically, Costco Wholesale's own Days Payable has ranged from 28.09 to 32.56 over the past decade. While the company's 10-year median is 30.61 vs. the industry median of 43.21, Costco Wholesale has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Retail - Defensive company?
The median Days Payable among Retail - Defensive companies is 43.21, based on 304 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Costco Wholesale's current Days Payable of 31.90 is 26.2% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Costco Wholesale and its competitors. For the Retail - Defensive industry, the median Days Payable is 43.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Costco Wholesale's current Days Payable is 31.90, which is near median its own 10-year median of 30.61. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Costco Wholesale stock overvalued right now?
Based on GuruFocus' analysis, Costco Wholesale (COST) is currently considered Fairly Valued. The stock's GF Value™ is $1,014.93, compared to a current price of $960.17 — trading 5.4% below its estimated fair value. The current Days Payable is 31.90, which is near median its 10-year median of 30.61 and 26.2% below the Retail - Defensive industry median of 43.21. Costco Wholesale's overall GF Score™ is 97/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Costco Wholesale (COST), the current Days Payable is 31.90 as of May. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Costco Wholesale (COST) Overvalued in 2026?

Based on GuruFocus' analysis, Costco Wholesale stock appears to be undervalued. The current stock price of $960.17 is trading 5.4% below its estimated GF Value™ of $1,014.93. GuruFocus considers Costco Wholesale to be Fairly Valued.

Key valuation signals for COST:

  • Days Payable: 31.90 (near median its 10-year median of 30.61)
  • GF Value™: $1,014.93 vs. price of $960.17 (5.4% below fair value)
  • GF Score™: 97/100 with 1 warning sign
  • Industry Position: 26.2% below the Retail - Defensive median (#210 of 304)

No single metric tells the full story. See the COST stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Costco Wholesale Business Description

Address 999 Lake Drive, Issaquah, WA, USA, 98027
Founded in 1983, Costco Wholesale now operates a global chain of membership-based warehouse clubs, delivering high-quality goods and services at consistently low prices. As of its most recent fiscal year, Costco operated approximately 910 warehouses, serving more than 80 million members across its three geographic segments: Costco US (approximately 73% of total revenue), Costco Canada (13%), and Costco International (14%).Costco's core value proposition—quality products at unbeatable prices—has yielded consistently strong member renewal rates (93% in the US and Canada and nearly 90% internationally). About 55% of Costco's fiscal 2025 revenue came from its grocery offerings, and another 25% from general merchandise.
97GF Score

Get the complete analysis for COST

Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$960.17
Price
$1,014.93
GF Value