DOLLAR GENERAL CORP
DGBusiness Summary
Dollar General Corporation operates as the largest discount retailer in the United States by number of stores, with 20,959 stores located in 48 U.S. states and Mexico as of February 27, 2026 1. The company competes in the basic discount consumer goods market, which is highly competitive with respect to price, customers, store location, merchandise quality, assortment and presentation, service offerings, in-stock consistency, customer service, promotional activity, employees, and market share 2. Key structural forces shaping competition include the intense rivalry with discount stores and other retailers such as mass merchandise, convenience, variety, drug, grocery, warehouse club, online, and certain specialty stores 3. The company's primary direct competitors are Walmart, Family Dollar and Dollar Tree 4.
Dollar General's primary direct competitors are Walmart, Family Dollar and Dollar Tree 5. The company differentiates itself by offering competitive prices in a convenient, small-store format, operating stores in close proximity to customers, with approximately 75% of the U.S. population located within five miles of a Dollar General store 6. Competitive advantages include a low-cost operating approach, a relatively limited assortment of products that supports strong purchasing power, and the ability to maintain competitive everyday low prices 7. Certain competitors have greater financial, distribution, marketing and other resources and may be able to secure better arrangements from suppliers 8.
The company generates revenue through the retail sale of a broad selection of merchandise, including consumable items, seasonal items, home products and apparel, at everyday low prices (typically $10 or less) in convenient small-box locations 9. Revenue is transactional in nature, derived from point-of-sale transactions at the time the customer takes possession of merchandise 10. The primary customer segments are value-conscious consumers, particularly low and fixed income households often underserved by other retailers, though shoppers from a wide range of income brackets appreciate the value and convenience proposition 11. The company does not offer traditional online shopping to a significant degree 12.
Consumables is the largest merchandise category, representing 82.0% of net sales in fiscal 2025 13, and includes paper and cleaning products, packaged food, perishables (such as milk, eggs, bread, refrigerated and frozen food, beer, wine and produce), snacks, health and beauty, pet, and tobacco products 14. Seasonal products represented 10.1% of net sales in fiscal 2025 15 and include holiday items, toys, batteries, small electronics, greeting cards, stationery, prepaid phones and accessories, gardening supplies, hardware, automotive and home office supplies 16. Home products represented 5.2% of net sales in fiscal 2025 17 and include kitchen supplies, cookware, small appliances, light bulbs, storage containers, frames, candles, craft supplies and kitchen, bed and bath soft goods 18. Apparel represented 2.7% of net sales in fiscal 2025 19 and includes basic items for infants, toddlers, girls, boys, women and men, as well as socks, underwear, disposable diapers, shoes and accessories 20. The seasonal and home products categories typically account for the highest gross profit margins, while the consumables category typically accounts for the lowest gross profit margin 21.
In fiscal 2025, the company opened a total of 589 new stores, including 8 stores in Mexico, remodeled 2,000 stores through Project Renovate and 2,254 stores through Project Elevate, relocated 47 stores and closed 290 stores 22. In the first quarter of 2025, the company closed 45 pOpshelf stores and converted an additional six to Dollar General stores, and incurred significant impairment charges, the majority of which relate to the pOpshelf stores 23. In April 2025, the company redeemed the $500.0 million aggregate principal amount of outstanding 4.15% senior notes due November 2025 24. In September 2025, the company redeemed the $600.0 million aggregate principal amount of the outstanding 3.875% senior notes due April 2027 25. In December 2025, the company redeemed the $550.0 million aggregate principal amount of the outstanding 4.625% senior notes due November 2027 26. The company paid cash dividends of $519.5 million in fiscal 2025 and did not repurchase shares of its common stock 27.
Net sales in fiscal 2025 increased 5.2% to $42,724.4 million 28 compared to $40,612.3 million 29 in fiscal 2024, primarily due to an increase in same-store sales of 3.0% 30 and sales from new stores, partially offset by the impact of store closures. Gross profit increased by 9.0% to $13,099.7 million 31, and as a percentage of net sales increased by 107 basis points to 30.7% 32, compared to fiscal 2024. Operating profit increased 28.6% to $2,203.7 million 33 from $1,714.1 million 34 in the prior year. Net income increased 34.4% to $1,512.3 million 35 from $1,125.3 million 36 in fiscal 2024. Diluted earnings per share were $6.85 37 compared to $5.11 38 in the prior year. Cash flows from operating activities were $3.6 billion 39 in fiscal 2025, a $638.4 million increase compared to fiscal 2024 40.
Business Outlook
In fiscal 2026, the company plans to open approximately 450 new stores (as well as approximately 10 stores in Mexico), remodel approximately 2,000 stores through Project Renovate, remodel approximately 2,250 stores through Project Elevate, and relocate approximately 20 stores, for a total of 4,730 real estate projects 41. Capital expenditures during fiscal 2026 are projected to be in the range of $1.4 billion to $1.5 billion 42.
The company continues to implement and invest in certain strategic initiatives intended to drive profitable sales growth with both new and existing customers and capture long-term growth opportunities, including providing customers with a variety of shopping access points and even greater value and convenience by leveraging and developing digital tools and technology, such as the Dollar General app 43. The delivery component of the company's digital initiatives is becoming a meaningful contributor to comparable store sales performance, with third-party delivery services and myDG Delivery available in the majority of stores 44. The company believes these digital efforts will contribute to the continued growth of the DG Media Network, its platform for connecting brand partners with customers 45. International expansion, with an initial focus on Mexico, has been identified as an opportunity for growth, with the first Mi Súper Dollar General stores opened in 2023 and further expansion in each subsequent year 46.
The company remains focused on enhancing margins through inventory shrink and damage reduction initiatives, as well as pricing and markdown optimization, the DG Media Network, effective category management and inventory reduction efforts, distribution and transportation efficiencies, private brands penetration and global sourcing strategies 47. Inventory shrink has significantly improved from prior elevated levels, and although damages remain elevated, the company made progress reducing damages in 2025 48. The company continues to implement actions designed to drive sustained improvement in both shrink and damages 49.
The company plans to continue enhancing its position as a low-cost operator over time while employing ongoing cost discipline to reduce certain expenses as a percentage of sales 50. The company's stores are currently supported by distribution centers located strategically throughout its geographic footprint, and it operates multiple temperature-controlled distribution facilities in support of self-distribution of frozen and refrigerated goods 51. The company regularly analyzes and rebalances the distribution network with a goal of ensuring that it remains efficient and provides the service levels stores require 52. In fiscal 2025, the company estimated it invested over four million training hours in its employees to promote their education and development 53.
The company's common stock repurchase program had a total remaining authorization of approximately $1.38 billion at January 30, 2026 54. The company paid quarterly cash dividends of $0.59 per share in fiscal 2025 55, and in March 2026, the Board of Directors declared a quarterly cash dividend of $0.59 per share payable on or before April 21, 2026 56. The company anticipates potential combined borrowings under the Revolving Facility and CP Notes to be a maximum of approximately $400 million outstanding at any one time in fiscal 2026 57.
The company's core customers continue to feel constrained in the current macroeconomic environment and to experience elevated expenses that generally comprise a large portion of their household budgets, such as rent, healthcare, energy and fuel prices, as well as cost inflation in frequently purchased household products (including food), which the company expects will continue to pressure customers' spending overall 58. Uncertainty remains regarding the potential impact of tariffs on consumer behavior and the company's business, and currently announced tariff rates, as well as any rate increases or expansions of tariff coverage affecting the products sold, could have a significant impact on the business and on customers' budgets 59. Both inflation and higher interest rates have significantly increased new store opening costs and occupancy costs in recent years and, while new store returns remain strong, these increased costs have negatively impacted projected new store returns and influenced new store growth plans 60.
The Work Opportunity Tax Credit (WOTC) program expired for employees hired after December 31, 2025, and absent reauthorization, the company will experience a significant negative impact to the effective tax rate in future years 61. The company's current increased debt leverage levels have reduced available capital, and these levels, combined with the desire to maintain the current investment grade credit rating, could reduce flexibility in planning for or reacting to changes in the industry and market conditions 62.
Risk Factors
Economic factors affecting the company's core customers, who have fixed or low incomes and limited discretionary spending dollars, could materially decrease sales and profitability; factors include high unemployment, inflation, higher fuel and energy costs, higher interest rates, and decreases in government assistance programs such as SNAP benefits 63. The company faces intense competition from Walmart, Family Dollar and Dollar Tree, and certain competitors have greater financial, distribution, marketing and other resources and may secure better arrangements from suppliers 64. Inventory shrinkage and damages represent a significant risk, with the inventory balance representing approximately 44% of total assets exclusive of goodwill, operating lease assets, and other intangible assets as of January 30, 2026 65. The company's ability to execute its real estate projects and expansion plans, including into new countries and domestic markets, is subject to risks including the availability of suitable locations, permitting delays, and elevated inflation and interest rates that increase new store opening costs and occupancy costs 66. The expiration of the Work Opportunity Tax Credit (WOTC) at the end of the 2025 calendar year is expected to have a significant negative impact on future earnings per share if not renewed 67.
Management Priorities
Management's message emphasizes a commitment to long-term operating priorities: driving profitable sales growth, capturing growth opportunities, enhancing the company's position as a low-cost operator, and investing in the growth and development of teams 68. Management highlights that the company has achieved positive same-store sales growth each year since 1990, with the exception of 2021, and believes this consistent growth over many years is a result of the compelling value and convenience proposition 69. Management notes that the company remains intensely focused on helping customers make the most of their spending dollars, particularly as core customers continue to feel constrained by elevated expenses 70. Management states that the company plans to open approximately 450 new stores in the United States and approximately 10 new stores in Mexico in fiscal 2026, and remodel approximately 2,000 stores through Project Renovate and approximately 2,250 stores through Project Elevate 71.
View Source Annual Report on SEC.gov ↗
References
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- [85] Item 8, Consolidated Balance Sheets
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- [87] Item 8, Note 1 — Impairment of Long-Lived Assets
- [88] Item 8, Note 1 — Impairment of Long-Lived Assets
- [89] Item 7, MD&A — Results of Operations
- [90] Item 8, Consolidated Statements of Income
Analysis on 6/21/2026