What is COST's Intrinsic value?

Costco Wholesale Corp (COST) Intrinsic Value Analysis

Executive Summary

As of June 25, 2026, Costco Wholesale Corp's estimated intrinsic value ranges from $196.47 to $1638.02 per share, depending on the valuation methodology applied.

Valuation Method Fair Value (USD) Implied Upside/Downside
Discounted Cash Flow (10Y) $1638.02 +70.4%
Discounted Cash Flow (5Y) $1279.99 +33.2%
Dividend Discount Model (Multi-Stage) $1081.77 +12.6%
Dividend Discount Model (Stable) $452.39 -52.9%
Earnings Power Value $196.47 -79.6%

Is Costco Wholesale Corp (COST) undervalued or overvalued?

With the current market price at $961.09, the stock appears to be moderately undervalued.

Understanding Intrinsic Value

Intrinsic value represents the "true" worth of a company based on its fundamentals rather than market sentiment. We've employed multiple methodologies to triangulate Costco Wholesale Corp's intrinsic value, including:

  1. Discounted Cash Flow (DCF): Values the company based on projected future cash flows
  2. Dividend Discount Model (DDM): Values the company based on expected future dividend payments
  3. Earnings Power Value (EPV): Values the company based on its current earnings power, assuming no growth

Weighted Average Cost of Capital (WACC)

The cost of capital is a critical factor in valuation models, representing the required return for investors.

WACC Component Low High
Long-term bond rate 3.9% 4.4%
Equity market risk premium 4.6% 5.6%
Adjusted beta 0.38 0.43
Cost of equity 5.6% 7.3%
Cost of debt 4.0% 4.5%
Tax rate 24.5% 24.8%
Debt/Equity ratio 0.02 0.02
After-tax WACC 5.6% 7.2%

Valuation Methods

1. Discounted Cash Flow (DCF) Valuation

Our DCF model projects cash flows over 5-year and 10-year horizons, with the following key assumptions:

  • Forecast Period: 5-year DCF and 10-year DCF
  • Terminal Growth Rate: 0.0% (range: 3.0% - 5.0%)
  • Discount Rate: 6.4% (range: 0.0% - 9.3%)

Key Projections:

  • Revenue growth from $275,235 (FY08-2025) to $456,490 (FY08-2035)
  • Net profit margin expansion from 3% to 9%
  • Capital expenditures maintained at approximately 2% of revenue
DCF Model Fair Value Enterprise Value % from Terminal Value
5-Year Growth $1,280 $554,411M 84.8%
10-Year Growth $1,638 $713,204M 71.3%
5-Year EBITDA $617 $260,185M 67.7%
10-Year EBITDA $912 $391,213M 47.6%

2. Dividend Discount Model (DDM)

The DDM values a company based on its expected future dividend payments. We used two approaches:

Multi-Stage DDM:

  • Current payout ratio: 26.1%
  • Stable payout ratio: 90.0%
  • Growth transition: 5 years
  • Cost of equity: 6.4%
  • Long-term growth rate: 2.0%
  • Fair value: $1081.77 (12.6% from current price)

Stable DDM:

  • Stable payout ratio: 70% (Low) to 90% (High)
  • Cost of equity: 7.3% (Low) to 5.6% (High)
  • Long-term growth rate: 1.0% (Low) to 3.0% (High)
  • Fair value range: $223 to $682
  • Selected fair value: $452.39 (-52.9% from current price)

3. Earnings Power Value (EPV)

EPV assesses a company's value based on its current normalized earnings power, assuming no growth.

EPV Component Value
Normalized Earnings $4,645M
Discount Rate (WACC) 7.2% - 5.6%
Enterprise Value $64,559M - $83,166M
Net Debt $(13,276)M
Equity Value $77,835M - $96,442M
Outstanding Shares 444M
Fair Value $175 - $217
Selected Fair Value $196.47

Key Financial Metrics

Metric Value
Market Capitalization $426253M
Enterprise Value $412977M
Trailing P/E 48.23
Forward P/E 33.59
Trailing EV/EBITDA 5.50
Current Dividend Yield 54.67%
Dividend Growth Rate (5Y) -21.50%
Debt-to-Equity Ratio 0.02

Investment Decision Framework

To determine the most reliable intrinsic value estimate, we weigh each valuation method based on:

  1. Forecast Certainty: DCF methods rely on long-term projections, while earnings power value focuses on current normalized earnings
  2. Business Model Alignment: Dividend models are more appropriate for mature companies with established dividend policies
  3. Historical Accuracy: How well each method has predicted fair value historically

Valuation Weight Matrix

Valuation Method Weight Weighted Value
Discounted Cash Flow (10Y) 30% $491.41
Discounted Cash Flow (5Y) 25% $320.00
Dividend Discount Model (Multi-Stage) 20% $216.35
Dividend Discount Model (Stable) 15% $67.86
Earnings Power Value 10% $19.65
Weighted Average 100% $1115.26

Investment Conclusion

Based on our comprehensive valuation analysis, Costco Wholesale Corp's intrinsic value is $1115.26, which is approximately 16.0% above the current market price of $961.09.

Key investment considerations:

  • Strong projected earnings growth (3% to 9% margin)
  • Consistent cash flow generation
  • Conservative capital structure (Debt/Equity of 0.02)

Given these factors, we believe Costco Wholesale Corp is currently moderately undervalued with the potential for long-term appreciation based on the company's growth trajectory and financial strength.