Costco Wholesale (COST) 10-K Red Flags
Risk signals extracted deterministically from Costco Wholesale’s SEC 10-K/10-Q XBRL filings — no LLM, every finding cites the underlying data.
Detected red flags (14)
- Material weakness in internal controls: The term "material weakness" "internal control" appears in 5 recent filing(s) (vs 2 in the prior period). This risk language is ongoing.
- NEW: Restatement of financial statements in latest filing: The term "restatement of" "previously issued" appears in recent 10-K/10-Q filings but was NOT present in the prior 24-month period. This is a new risk disclosure that warrants attention. Found in 1 filing(s).
- Operating cash flow exceeds net income: OCF is 1.65x net income, indicating high earnings quality — cash conversion is strong and accruals are not inflating reported profits.
- NEW: Impairment charge: Impairment charge appears in recent filings but not in the prior 24-month period. Monitor for materiality.
- NEW: Restructuring: Restructuring appears in recent filings but not in the prior 24-month period. Monitor for materiality.
- Endogenous analysis: 2 risk signal(s) detected versus 1 positive signal(s). The balance of evidence suggests elevated filing-specific risk that warrants monitoring in subsequent filings.
- 5 new XBRL disclosure(s) in latest filing — expanding reporting scope.
- 20 disclosure(s) dropped from prior year — reduced reporting granularity.
- 3 new risk-language term(s) detected in filing text: Restatement of financial statements, Impairment charge, Restructuring.
- Ongoing high-severity risk language: Material weakness in internal controls.
- Market cap $426.34B at $961.35 per share.
- Trailing P/E 52.79, P/S 1.55, P/B 12.72.
- Material weakness in internal controls: The term "material weakness" "internal control" appears in 5 recent filing(s) (vs 2 in the prior period). This risk language is ongoing.
- NEW: Restatement of financial statements in latest filing: The term "restatement of" "previously issued" appears in recent 10-K/10-Q filings but was NOT present in the prior 24-month period. This is a new risk disclosure that warrants attention. Found in 1 filing(s).
Filings & ownership
- Latest annual report (10-K) filed Oct 8, 2025.
- Latest quarterly report (10-Q) filed Jun 3, 2026.
- 14 recent 8-K material-event filings in the index.
- Recent insider Form 4s: 0 buy vs 3 sell transactions — net selling $2.3M.
- ~10,000+ recent 13F-HR filings reference Costco Wholesale; broad institutional reporting.
- Recent filers include Carroll Investors, Inc, Game Plan Financial Advisors, LLC, Silver Grove Financial Group, Inc..
- 20 recent 13G passive institutional ownership notices.
Full COST analyst report
Valuation (DCF & Graham), technicals, macro exposure, risk scorecard and 13F/13D ownership.
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