v3.26.1
STOCKHOLDERS' EQUITY
 9 Months Ended
May 31, 2026
Equity [Abstract]  
STOCKHOLDERS' EQUITY STOCKHOLDERS’ EQUITY
Dividends
The following table summarizes the dividends declared and paid during fiscal years 2026 and 2025 (amounts are per share):
First PaymentSecond Payment
DeclaredAmountRecord
Date		Date
Paid		Date
Payable		AmountRecord
Date		Date
Paid		Date
Payable		Amount
2/6/2025$1.26 2/18/20252/28/2025N/A$0.63 8/15/20258/29/2025N/A$0.63 
2/5/2026$1.40 2/17/20262/27/2026N/A$0.70 8/17/2026N/A8/31/2026$0.70 
On February 5, 2026, the Company’s Board of Directors declared an annual cash dividend in the total amount of $1.40 per share, with $0.70 per share paid on February 27, 2026 to stockholders of record as of February 17, 2026 and $0.70 per share payable on August 31, 2026 to stockholders of record as of August 17, 2026. The declaration of future dividends (ongoing or otherwise), if any, the amount of such dividends, and the establishment of record and payment dates is subject to final determination by the Board of Directors at its discretion after its review of the Company’s financial performance and anticipated capital requirements, taking into account the uncertain macroeconomic conditions on our results of operations and cash flows.
Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Loss
The following tables disclose the effects on accumulated other comprehensive loss of each component of other comprehensive income (loss), net of tax (in thousands):
Amount
Beginning balance, March 1, 2026$(123,496)
Foreign currency translation adjustments14,316 
Defined benefit pension plans (1)
52 
Derivative instruments (2)
(139)
Ending balance, May 31, 2026$(109,267)
Amount
Beginning balance, March 1, 2025$(160,640)
Foreign currency translation adjustments2,048 
Defined benefit pension plans (1)
49 
Derivative instruments (2)
(327)
Ending balance, May 31, 2025$(158,870)
Amount
Beginning balance, September 1, 2025$(161,439)
Foreign currency translation adjustments48,708 
Defined benefit pension plans (1)
144 
Derivative instruments (2)
3,320 
Ending balance, May 31, 2026$(109,267)
Amount
Beginning balance, September 1, 2024$(164,590)
Foreign currency translation adjustments6,540 
Defined benefit pension plans (1)
176 
Derivative instruments (2)
(996)
Ending balance, May 31, 2025$(158,870)
Amount
Beginning balance, September 1, 2024$(164,590)
Foreign currency translation adjustments3,879 
Defined benefit pension plans (1)
275 
Derivative instruments (2)
(1,274)
Amounts reclassified from accumulated other comprehensive loss271 
Ending balance, August 31, 2025$(161,439)
(1)Amounts reclassified from accumulated other comprehensive loss related to the minimum pension liability are included in warehouse club and other operations in the Company's consolidated statements of income.
(2)Refer to "Note 8 - Derivative Instruments and Hedging Activities."
Retained Earnings Not Available for Distribution
The following table summarizes retained earnings designated as legal reserves of various subsidiaries which cannot be distributed as dividends to PriceSmart, Inc. according to applicable statutory regulations (in thousands):
May 31,
2026		August 31,
2025
Retained earnings not available for distribution
$9,893 $9,741