Costco披露2027财年高管奖金考核标准，属例行薪酬备案且无业绩指引信息

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UNITED STATES
SECURITIES AND EXCHANGE
COMMISSION
Washington, D.C. 20549
FORM
8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
October 13, 2026
COSTCO WHOLESALE CORPORATION
(Exact name of registrant as specified in its charter)
Washington
0-20355
91-1223280
(State or other jurisdiction
of incorporation)
(Commission
File No.)
(I.R.S. Employer
Identification No.)
999 Lake Drive
Issaquah
,
WA
98027
(Address of principal executive offices and zip code)
Registrant’s telephone number, including area code:
425
-
313-8100
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
☐
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
Common Stock, par value $.005 per share
COST
NASDAQ
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).
Emerging growth company
☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Item 5.02.
Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.
On October 13, 2026, the Compensation Committee of the Board of Directors approved the fiscal 2027 criteria for bonuses to executive officers, with the Nominating and Governance Committee of the Board also approving the environmental and social performance criteria. Executive officers other than the Chief Executive Officer are eligible to receive base bonuses of $400,000. The base amounts include $160,000 based on targets relating to sales and $160,000 based on targets relating to pre-tax income. The potential payment attributable to each goal may be from zero to up to 120% of the target amount, based on the level of achievement. In addition, up to $80,000 can be earned relating to environmental and social objectives based on quantitative performance metrics (including those concerning human capital and environmental-related areas).
For fiscal 2027, the Chief Executive Officer is eligible to receive a base bonus of $1.2 million. The base amount includes $500,000 based on targets relating to sales and $500,000 based on targets relating to pre-tax income. The potential payment attributable to each goal may be from zero to up to 120% of the target amount, based on the level of achievement. In addition, $200,000 can be earned relating to environmental and social metrics (as discussed above).
A copy of the Fiscal 2027 Executive Bonus Plan is attached as Exhibit 10.1.
Item 9.01.
Financial Statements and Exhibits.
(d) Exhibits.
10.1.
Fiscal 2027 Executive Bonus Plan.
104    Cover Page Interactive Data File (embedded within the Inline XBRL document).
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.
COSTCO WHOLESALE CORPORATION
Dated: October 16, 2026
By:
/s/ John Sullivan
John Sullivan
Executive Vice President, General Counsel and Secretary

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EX-10.1
2
costex1018-k101326.htm
EX-10.1
Document
Exhibit 10.1
Costco Wholesale Corporation
Fiscal 2027 Executive Bonus Plan
For fiscal year 2027, executive officers other than the Chief Executive Officer and President are eligible for a base bonus of $400,000. The base amounts include $160,000 based on targets relating to sales and $160,000 based on targets relating to pre-tax income. The potential payment attributable to each goal may be from zero to up to 120% of the target amount, based on the level of achievement. In addition, up to $80,000 can be earned relating to environmental and social objectives based on quantitative performance metrics (including those concerning human capital and environmental-related areas).
For fiscal year 2027, the Chief Executive Officer and President is eligible to receive a base bonus of $1.2 million. The base amount includes $500,000 based on targets relating to sales and $500,000 based on targets relating to pre-tax income. The potential payment attributable to each goal may be from zero to up to 120% of the target amount, based on the level of achievement. In addition, $200,000 can be earned relating to environmental and social metrics (as discussed above).
Base bonus targets are exclusive of foreign currency changes and are subject to adjustment for certain factors consistent with applicable accounting standards. The final bonus amounts are subject to the approval of the Compensation Committee and the Nominating and Corporate Governance Committee as to the environmental and social bonuses. To be eligible for the annual bonus, an individual must be employed by the Company on October 22, 2027.