Finvest
COST Retail · Membership model · Warehouse retail · Large cap · Thesis updated June 10, 2026

Costco’s loyalty engine still earns its price

01 Running thesis

Loyalty is still the engine

Costco’s thesis is steady. The company keeps bringing members into warehouses, selling high volumes at low prices, and earning a large part of its profit from membership fees. Q3 2026 kept that pattern alive, with comparable sales excluding gas and currency effects holding at 7%.

The best part of the story is still the fee stream. Membership fee revenue grew 11% in Q3 2026. That was slower than 14% in Q2, but it is still double-digit growth from a high-margin source. Digitally-enabled comparable sales also grew 21%, showing that online and digitally assisted shopping remain useful growth tools.

The bear case is not that Costco is broken. It is that the stock already expects a lot. The valuation view is not cheap, so Costco has less room for mistakes. The key open questions are digital margins and whether online-acquired members renew at lower rates as that channel gets bigger.

Management gave investors a clearer warning in Q3 2026: memberships sold online renew at a slightly lower rate on average. Overall loyalty still looks strong, with renewal rates of 92.2% in the U.S. and Canada and 89.7% worldwide, but that mix shift is now a real item to watch.

Jun 2026Q3 2026 kept the core thesis intact, with 7% comparable sales growth excluding gas and currency effects. Fee growth slowed to 11% and digitally-enabled comparable sales slowed to 21%, so online renewal quality is now a sharper watch item.
Mar 2026Q2 2026 strengthened the view, with membership fee revenue up 14% and digitally-enabled comparable sales up 23%. Worldwide renewal held at 89.7%.
Dec 2025Q1 2026 showed faster membership fee growth and introduced a digitally-enabled comparable sales metric at 21%. The offset was a small renewal-rate pressure tied to more online-acquired members.
Oct 2025Fiscal 2025 confirmed the model’s durability, with net sales up 8% and membership fee revenue up 10%. The annual filing also sharpened cyber and ESG risk language.
Jun 2025Q3 2025 kept membership trends strong, but e-commerce comparable sales growth slowed to 15%. That lowered near-term confidence in digital as a growth accelerator.
Mar 2025Q2 2025 showed e-commerce comparable sales growth of 21% and U.S. and Canada renewal of 93.0%. The filing supported the omnichannel bull case.
Dec 2024Q1 2025 confirmed steady growth, with net sales up 8% and membership fees up 8%. Renewal in the U.S. and Canada stayed high at 92.8%.
Oct 2024The initial view framed Costco as a membership warehouse business with a strong value promise. Main risks were competition and heavy dependence on the U.S. and Canada.
02 Business model

Low prices, paid access

Costco charges people to shop. That simple idea changes the whole model. Membership fees bring in repeat revenue, and the warehouses use that fee base to keep product prices low.

The stores carry a limited selection of items compared with many retailers. That helps Costco buy in large volumes, turn inventory quickly, and keep costs down. Kirkland Signature, its private-label brand, also lets Costco offer lower prices while keeping more control over product quality and margin.

The model can break if members stop seeing clear value. It can also weaken if Costco must spend too much on wages, supply chain costs, digital delivery, or price cuts to defend its reputation. Because retail margins are thin, small cost changes can matter.

Costco’s own filings say its e-commerce business has a lower gross-margin percentage than warehouse operations. That matters because digital sales are growing quickly, but the company does not disclose the full profit profile of that channel.

03 Product portfolio

What fills the carts

Cash cow

Membership fees

This is the core profit engine. Fees grew 11% in Q3 2026 and help fund low merchandise prices.

Steady

Core merchandise

Food, sundries, non-foods, and fresh foods drive the main warehouse trip. Costco uses a limited selection to move goods quickly.

Cash cow

Kirkland Signature

Kirkland is Costco’s private-label brand. It helps Costco offer value versus national brands and can support better merchandise economics.

Steady

Warehouse ancillary services

Gasoline, pharmacy, optical, food court, tire installation, and similar services bring members back more often. Gasoline was about 12% of fiscal 2024 net sales.

Growth engine

Digitally-enabled sales

This includes e-commerce and other digitally assisted sales activity. Digitally-enabled comparable sales rose 21% in Q3 2026, but margins are still an open question.

Option

Travel and business centers

These add ways for members to use the Costco relationship outside a standard warehouse trip. They are smaller than the core store model.

04 Business segments

Still a North America story

United States73%modest
Canada13%modest
Other International14%growing fast

Shares use fiscal 2025 total revenue by geography from Costco’s 2025 10-K segment note. U.S. and Canada made up about 86% of net sales, and California alone was 26% of U.S. net sales in fiscal 2025.

05 Risk factors

What could go wrong

Online member renewal gap

Medium impact · Medium odds

Costco said online-acquired members renew at a slightly lower rate on average. That is not a problem today because overall renewal is still high. It could become a bigger issue if online promotions become a larger source of new members.

We watchWatch worldwide renewal rate, U.S. and Canada renewal rate, and any management comments on online-acquired member renewal.

Digital growth with weaker margins

Medium impact · Medium odds

Digitally-enabled comparable sales grew 21% in Q3 2026, but Costco’s filings say e-commerce has a lower gross-margin percentage than warehouse operations. Fast digital growth is good only if the profit trade-off stays manageable. The company has not disclosed enough detail to prove that yet.

We watchWatch digitally-enabled sales growth, gross margin percentage, and any new disclosure on e-commerce profitability.

North America concentration

High impact · Medium odds

Costco depends heavily on the U.S. and Canada. In fiscal 2025, those two markets produced about 86% of net sales and 84% of operating income. California is also a major concentration within the U.S.

We watchWatch U.S. comparable sales, Canada comparable sales, and any signs of weakness in California consumer demand.

Price war against giant retailers

Medium impact · High odds

Costco competes with Sam’s Club, BJ’s, Walmart, Target, Amazon, supermarkets, gas stations, and hard discounters. Its promise is low prices. If competitors force deeper price cuts, Costco may protect member value at the cost of margin.

We watchWatch gross margin percentage, membership growth, and traffic trends versus warehouse club and online peers.

Cyber and supply chain disruption

Medium impact · Medium odds

Costco runs high-volume stores and online systems that depend on technology and logistics working well. Its risk filings call out threats such as phishing and ransomware. A serious disruption could hurt sales, trust, and store operations.

We watchWatch company risk updates, disclosed incidents, fulfillment delays, and inventory availability.
06 Quick answers

In one breath

How does Costco make money?

Costco sells merchandise at low prices and earns an important part of profit from membership fees. The fee model gives members a reason to keep shopping and gives Costco a steady income stream.

Why are membership renewal rates so important for Costco?

Renewal rates show whether members still think the fee is worth paying. In Q3 2026, renewal rates were 92.2% in the U.S. and Canada and 89.7% worldwide, which supports the bull case.

Is Costco’s digital business a good thing?

It is a growth driver, with digitally-enabled comparable sales up 21% in Q3 2026. The open question is profit, because Costco says e-commerce has a lower gross-margin percentage than warehouse operations.

What is the biggest risk for Costco stock?

The biggest risk is not one single event. It is that a well-loved business may already be priced for steady execution, while digital margins, online member renewal, and North America concentration still need monitoring.