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Costco vs Sam's Club: who makes more money?
Costco is about 3.2 times the size of Sam's Club: $303 billion in sales against $95.5 billion for Sam's Club U.S. Costco made $11.7 billion in operating profit ($3.85 of every $100); Sam's Club made $2.4 billion ($2.56 of every $100). Costco's membership fees alone were $5.9 billion.
Costco: Form 10-K for the year ended August 30, 2026. Sam's Club: the Sam's Club U.S. segment in Walmart's Form 10-K for the year ended January 31, 2026. Page updated November 8, 2026.
Sales
Operating profit
Operating profit per $100 of sales
Walmart reports Sam's Club as a segment, so this compares operating profit (net profit isn't reported per segment). Sam's Club U.S. only; Walmart doesn't split out its clubs abroad.
Quick answers.
Is Sam's Club bigger than Costco?
No. Costco's sales were $303 billion; Sam's Club U.S. had $95.5 billion.
Who owns Sam's Club?
Walmart. Sam's Club is one of Walmart's three business segments, next to Walmart U.S. and Walmart International.
Who makes more profit per sale, Costco or Sam's Club?
Costco: $3.85 of operating profit per $100 of sales, against $2.56 at Sam's Club U.S.
Sources: Costco Form 10-K, Walmart Form 10-K.