ISSAQUAH, Wash. -- Costco Wholesale here last week said its sales were up 10% in its fiscal first quarter but that earnings were flat. 5 billion, up 10% from $6.82 billion. Same-store sales increased 5%. Net income was $129.5 million or 28 cents a share, essentially unchanged from $129.3 million, also 28 cents a share in the first quarter of 2000.

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