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Compare Costco and Procter & Gamble on profitability and leverage.

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Report

Profitability

Costco and Procter & Gamble represent two very different profitability profiles despite both showing consistent earnings growth. COST operates on razor-thin margins characteristic of warehouse retail: FY2025 revenues of ~$275B [COST:Q3] generated operating income of ~$10.4B [COST:Q11] and net income of ~$8.1B [COST:Q7], implying an operating margin of roughly 3.8% and a net margin of roughly 2.9%. PG, by contrast, earns premium consumer-brand margins: FY2025 revenues of ~$84B [PG:Q3] produced operating income of ~$20.5B [PG:Q11] and net income of ~$16.0B [PG:Q7], translating to an operating margin of roughly 24% and a net margin of roughly 19%. In absolute dollar terms, PG generates nearly twice the operating income of COST on roughly one-third the revenue. Both companies have grown earnings steadily over the four-year window — COST's net income rose from $5.8B in FY2022 [COST:Q4] to $8.1B in FY2025 [COST:Q7] (~39% cumulative), while PG's net income moved from $14.7B [PG:Q4] to $16.0B [PG:Q7] (~8% cumulative) — highlighting that COST is growing its earnings base faster in percentage terms, albeit from a much lower margin starting point.

COST: Costco's profitability is defined by high-volume, low-margin retailing: FY2025 revenues reached ~$275B [COST:Q3] while operating income was ~$10.4B [COST:Q11], yielding an operating margin of roughly 3.8%. Despite structurally thin margins, the company has delivered strong earnings momentum, with net income compounding from ~$5.8B in FY2022 [COST:Q4] to ~$8.1B in FY2025 [COST:Q7], a ~39% cumulative gain driven by membership fee leverage and volume growth.

PG: Procter & Gamble demonstrates the pricing power of a branded consumer-goods portfolio, converting ~$84B in FY2025 revenues [PG:Q3] into ~$20.5B of operating income [PG:Q11] and ~$16.0B of net income [PG:Q7], for operating and net margins of roughly 24% and 19%, respectively. Earnings growth has been more modest in percentage terms — net income rose only ~8% cumulatively from FY2022 [PG:Q4] to FY2025 [PG:Q7] — reflecting a mature, already highly profitable business rather than any deterioration in quality.


Leverage

Costco carries a meaningfully smaller and more conservatively structured debt load than Procter & Gamble. In FY2025, COST's total debt stood at roughly $5.79 billion, comprising $5,713M of long-term noncurrent debt [COST:Q3] and $75M of current maturities [COST:Q7], against stockholders' equity of $29,164M [COST:Q11] and a cash balance of $14,161M [COST:Q15] — implying COST is in a net cash position. PG's FY2025 total debt is substantially larger at approximately $34.48 billion, composed of $24,995M in long-term noncurrent debt [PG:Q3], $5,377M in current maturities [PG:Q7], and $4,108M in commercial paper [PG:Q11], set against equity of $52,284M [PG:Q15] and cash of $9,556M [PG:Q19]. PG's gross debt-to-equity ratio is therefore roughly 0.66x versus COST's roughly 0.20x, and unlike COST, PG's cash does not fully cover its debt. Both companies have kept their long-term debt relatively stable over the FY2022–FY2025 window, though PG's commercial paper usage adds a layer of short-term refinancing risk absent from COST's capital structure.

COST: Costco operates with very modest leverage: FY2025 total debt of ~$5.79B ($5,713M long-term [COST:Q3] plus $75M current [COST:Q7]) is dwarfed by $14,161M in cash [COST:Q15], leaving the company in a comfortable net cash position relative to its $29,164M equity base [COST:Q11]. Debt levels have been broadly stable and declining since FY2022's $6,557M total, reflecting disciplined balance-sheet management.

PG: Procter & Gamble carries a much larger absolute debt burden, with FY2025 total debt of ~$34.48B comprising $24,995M in long-term debt [PG:Q3], $5,377M in current maturities [PG:Q7], and $4,108M in commercial paper [PG:Q11]. While equity of $52,284M [PG:Q15] and cash of $9,556M [PG:Q19] provide meaningful coverage, PG's reliance on commercial paper and elevated current maturities introduce refinancing considerations that Costco does not face.


Cross-Axis Takeaway

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Citations (60)

quant COST FY2022
us-gaap:LongTermDebtNoncurrent = $6.48B
quant COST FY2023
us-gaap:LongTermDebtNoncurrent = $5.38B
quant COST FY2024
us-gaap:LongTermDebtNoncurrent = $5.79B
quant COST FY2025
us-gaap:LongTermDebtNoncurrent = $5.71B
quant COST FY2022
us-gaap:LongTermDebtCurrent = $73.00M
quant COST FY2023
us-gaap:LongTermDebtCurrent = $1.08B
quant COST FY2024
us-gaap:LongTermDebtCurrent = $103.00M
quant COST FY2025
us-gaap:LongTermDebtCurrent = $75.00M
quant COST FY2022
us-gaap:StockholdersEquity = $20.64B
quant COST FY2023
us-gaap:StockholdersEquity = $25.06B
quant COST FY2024
us-gaap:StockholdersEquity = $23.62B
quant COST FY2025
us-gaap:StockholdersEquity = $29.16B
quant COST FY2022
us-gaap:CashAndCashEquivalentsAtCarryingValue = $10.20B
quant COST FY2023
us-gaap:CashAndCashEquivalentsAtCarryingValue = $13.70B
quant COST FY2024
us-gaap:CashAndCashEquivalentsAtCarryingValue = $9.91B
quant COST FY2025
us-gaap:CashAndCashEquivalentsAtCarryingValue = $14.16B
quant PG FY2022
us-gaap:LongTermDebtNoncurrent = $22.85B
quant PG FY2023
us-gaap:LongTermDebtNoncurrent = $24.38B
quant PG FY2024
us-gaap:LongTermDebtNoncurrent = $25.27B
quant PG FY2025
us-gaap:LongTermDebtNoncurrent = $25.00B
quant PG FY2022
us-gaap:LongTermDebtCurrent = $3.65B
quant PG FY2023
us-gaap:LongTermDebtCurrent = $3.95B
quant PG FY2024
us-gaap:LongTermDebtCurrent = $3.84B
quant PG FY2025
us-gaap:LongTermDebtCurrent = $5.38B
quant PG FY2022
us-gaap:CommercialPaper = $4.80B
quant PG FY2023
us-gaap:CommercialPaper = $6.24B
quant PG FY2024
us-gaap:CommercialPaper = $3.33B
quant PG FY2025
us-gaap:CommercialPaper = $4.11B
quant PG FY2022
us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest = $46.85B
quant PG FY2023
us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest = $47.06B
quant PG FY2024
us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest = $50.56B
quant PG FY2025
us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest = $52.28B
quant PG FY2022
us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents = $7.21B
quant PG FY2023
us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents = $8.25B
quant PG FY2024
us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents = $9.48B
quant PG FY2025
us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents = $9.56B
quant COST FY2022
us-gaap:Revenues = $226.95B
quant COST FY2023
us-gaap:Revenues = $242.29B
quant COST FY2024
us-gaap:Revenues = $254.45B
quant COST FY2025
us-gaap:Revenues = $275.24B
quant COST FY2022
us-gaap:NetIncomeLoss = $5.84B
quant COST FY2023
us-gaap:NetIncomeLoss = $6.29B
quant COST FY2024
us-gaap:NetIncomeLoss = $7.37B
quant COST FY2025
us-gaap:NetIncomeLoss = $8.10B
quant COST FY2022
us-gaap:OperatingIncomeLoss = $7.79B
quant COST FY2023
us-gaap:OperatingIncomeLoss = $8.11B
quant COST FY2024
us-gaap:OperatingIncomeLoss = $9.29B
quant COST FY2025
us-gaap:OperatingIncomeLoss = $10.38B
quant PG FY2022
us-gaap:Revenues = $80.19B
quant PG FY2023
us-gaap:Revenues = $82.01B
quant PG FY2024
us-gaap:Revenues = $84.04B
quant PG FY2025
us-gaap:Revenues = $84.28B
quant PG FY2022
us-gaap:NetIncomeLoss = $14.74B
quant PG FY2023
us-gaap:NetIncomeLoss = $14.65B
quant PG FY2024
us-gaap:NetIncomeLoss = $14.88B
quant PG FY2025
us-gaap:NetIncomeLoss = $15.97B
quant PG FY2022
us-gaap:OperatingIncomeLoss = $17.81B
quant PG FY2023
us-gaap:OperatingIncomeLoss = $18.13B
quant PG FY2024
us-gaap:OperatingIncomeLoss = $18.55B
quant PG FY2025
us-gaap:OperatingIncomeLoss = $20.45B