v3.26.3
STOCKHOLDERS' EQUITY (Tables)
12 Months Ended
Aug. 31, 2026
Equity [Abstract]  
Schedule of Dividends
The following table summarizes the dividends declared and paid during fiscal years 2026, 2025 and 2024 (amounts are per share):
First PaymentSecond Payment
DeclaredAmountRecord
Date
Date
Paid
AmountRecord
Date
Date
Paid
Amount
2/1/2024$1.16 2/15/20242/29/2024$0.58 8/15/20248/30/2024$0.58 
4/3/2024$1.00 4/19/20244/30/2024$1.00 N/AN/AN/A
2/6/2025$1.26 2/18/20252/28/2025$0.63 8/15/20258/29/2025$0.63 
2/5/2026$1.40 2/17/20262/27/2026$0.70 8/17/20268/31/2026$0.70 
Schedule of Components 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
Ending balance, August 31, 2023
$(163,992)
Foreign currency translation adjustments693 
Defined benefit pension plans (1)
501 
Derivative instruments (2)
(2,189)
Amounts reclassified from accumulated other comprehensive loss397 
Ending balance, August 31, 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)
Foreign currency translation adjustments72,266 
Defined benefit pension plans (1)
148 
Derivative instruments (2)
(2,461)
Amounts reclassified from accumulated other comprehensive loss171 
Ending balance, August 31, 2026
$(91,315)
(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 13 - Derivative Instruments and Hedging Activities.”
Summary 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):
August 31,
2026
August 31,
2025
Retained earnings not available for distribution$9,954 $9,741