v3.26.1
STOCKHOLDERS' EQUITY (Tables)
9 Months Ended
May 31, 2026
Equity [Abstract]  
Schedule of 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$0.70 
Schedule of Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Loss
The following tables disclose the effects on accumulated other comprehensive loss of each component of other comprehensive income (loss), net of tax (in thousands):
Amount
Beginning balance, March 1, 2026$(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."
Schedule of 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