Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Costco WholesaleCOST -1.22%96 Days Sales Outstanding is 4.87 as of May. 2026, which is 32% above its 10-year median of 3.70. GuruFocus rates COST with a GF Score™ of 96/100 and a GF Value™ of $1,037.77 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 301 Retail - Defensive companies, Costco Wholesale ranks better than 86.38% on this metric.
Costco Wholesale (NAS:COST) Days Sales Outstanding Explanation
For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.
Costco Wholesale Days Sales Outstanding Related Terms
Costco Wholesale Days Sales Outstanding Historical Data
* Premium members only.
The historical data trend for Costco Wholesale's Days Sales Outstanding 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.
COST vs TGT, DG, DLTR: Days Sales Outstanding Comparison
For the Discount Stores subindustry, Costco Wholesale's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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 Sales Outstanding vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Costco Wholesale's Days Sales Outstanding distribution charts can be found below:
* The bar in red indicates where Costco Wholesale's Days Sales Outstanding falls into.
Costco Wholesale Days Sales Outstanding Calculation
Days Sales Outstanding measures the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.
* 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 (COST) has a Days Sales Outstanding of 4.87 as of May. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Costco Wholesale and its competitors. This is 32% above median its historical median of 3.70. Over the past decade, Costco Wholesale's Days Sales Outstanding has ranged from 3.12 to 4.19. According to the industry distribution chart, Costco Wholesale ranks #41 out of 301 companies in the Retail - Defensive industry, placing it in the top 13.6%.
Is Costco Wholesale's Days Sales Outstanding too high?
Costco Wholesale's current Days Sales Outstanding of 4.87 is 32% above median its 10-year median of 3.70. Over the past 10 years, this metric has ranged from a low of 3.12 to a high of 4.19. The Retail - Defensive industry median Days Sales Outstanding is 21.26. Costco Wholesale's value of 4.87 is 77.1% below this industry median. Based on the distribution chart, Costco Wholesale ranks #41 out of 301 companies in the Retail - Defensive industry, which is in the top quartile — a strong position relative to peers. Overall, Costco Wholesale has a GF Score™ of 96/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Costco Wholesale's Days Sales Outstanding compare to TGT and DG?
According to the Retail - Defensive industry distribution chart, Costco Wholesale ranks #41 out of 301 companies for Days Sales Outstanding. This places Costco Wholesale in the top 14% of its industry — outperforming the majority of peers. The industry median Days Sales Outstanding is 21.26. Costco Wholesale's value of 4.87 is 77.1% below this benchmark. Historically, Costco Wholesale's own Days Sales Outstanding has ranged from 3.12 to 4.19 over the past decade. While the company's 10-year median is 3.70 vs. the industry median of 21.26, 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 Sales Outstanding for a Retail - Defensive company?
The median Days Sales Outstanding among Retail - Defensive companies is 21.26, based on 301 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Costco Wholesale's current Days Sales Outstanding of 4.87 is 77.1% 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 Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Costco Wholesale and its competitors. For the Retail - Defensive industry, the median Days Sales Outstanding is 21.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Costco Wholesale's current Days Sales Outstanding is 4.87, which is 32% above median its own 10-year median of 3.70. 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 Modestly Undervalued. The stock's GF Value™ is $1,037.77, compared to a current price of $928.48 — trading 10.5% below its estimated fair value. The current Days Sales Outstanding is 4.87, which is 32% above median its 10-year median of 3.70 and 77.1% below the Retail - Defensive industry median of 21.26. Costco Wholesale's overall GF Score™ is 96/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Costco Wholesale (COST), the current Days Sales Outstanding is 4.87 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 $928.48 is trading 10.5% below its estimated GF Value™ of $1,037.77.
GuruFocus considers Costco Wholesale to be Modestly Undervalued.
Key valuation signals for COST:
Days Sales Outstanding: 4.87 (32% above median its 10-year median of 3.70)
GF Value™: $1,037.77 vs. price of $928.48 (10.5% below fair value)
Industry Position: 77.1% below the Retail - Defensive median (#41 of 301)
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.
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.
96GF Score
Get the complete analysis for COST
Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
COST has been successfully added to your 
