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W W Grainger

gww · NYSE Industrials
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Industry Industrial - Distribution
Employees 10,000+
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FY2022 Annual Report · W W Grainger
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2022 ANNUAL REPORT

About Us 
W.W. Grainger, Inc., with 2022 sales of $15.2 billion, is a leading broad line distributor with operations primarily in North America, 
Japan and the United Kingdom. We achieve our purpose, We Keep The World Working,® by serving more than 4.5 million customers 
worldwide with innovative technology and deep customer relationships. We operate the company through two go-to-market business 
models: high-touch solutions and endless assortment. Within our High-Touch Solutions North America segment, customers have 
access to more than 2 million maintenance, repair and operating (MRO) products as well as several services, such as technical 
support and inventory management. In the Endless Assortment segment, Zoro.com offers customers access to more than 11 million 
items, and MonotaRO.com provides more than 20 million items.

2022 Financial Summary

During the year, the Grainger team stayed relentlessly focused on what matters most: providing our customers with exceptional service and 
solutions, strengthening our purpose-driven culture and making a positive impact on our communities and the environment. This focus resulted 
in a year of outstanding profitable growth across the business. 

High-Touch Solutions N.A.

Endless Assortment

Revenue

Daily Sales Growth 2

Daily Sales Growth in Constant Currency 2 

Adjusted Operating Margin 2

Adjusted ROIC 2

$12.2 B

19.1%

19.3%

16.3%

43.3%

$2.8B

7.7%

20.1%

8.0%

35.3%

Other 1

$0.2 B

(0.2)%

11.1%

(4.6)%

 N/A 

Total Company

$15.2B

16.5%

19.3%

14.4%

40.6%

1 Includes the Cromwell business in the U.K.
2 Reconciliations of the non-GAAP measures referenced in the table above to the most directly comparable GAAP measures are provide on page 83 of this report. 

More than
26,000
team members

More than 
4.5 million
active customers

51 

consecutive years of
dividend increases

>30 million 

products offered
globally

>75 percent 

of orders in the U.S.
originate through
a digital channel

$949 million 

returned to Grainger  
shareholders through dividends  
and share repurchases

More than 
5,000
product suppliers 

$15.2 billion 
in sales in 2022

Grainger’s common stock 
is listed on the New York   
Stock Exchange under 
the trading symbol
GWW

Our Purpose

Our Aspiration

We relentlessly expand our leadership position by being the go-to partner  
for people who build and run safe, sustainable, and productive operations.

SM

Our Strategy

High-touch solutions model
We deliver compelling value-added MRO  
solutions through our teams of specialists  
and curated digital experiences.

•  Advantaged MRO solutions

•  Differentiated sales and services

•  Unparalleled customer service

Endless assortment model
We make business supply purchasing  
remarkably easy through a streamlined and  
transparent online relationship that provides  
access to everything a customer needs.

•  Expansive product assortment

•  Innovative customer acquisition  
  and retention capabilities

The following principles are at the heart of how we work –with one another,  
our customers, suppliers, and communities.

Start with the 
customer

Act with 
intent

Our Principles

Win as 
one team

Embrace
curiosity

Compete with 
urgency

Invest in our 
success

Do the 
right thing

The Grainger Edge

W.W. GRAINGER, INC. AND SUBSIDIARIES   i

Grainger Shareholders: 

Each day, millions of customers trust Grainger to deliver on our purpose: 
We Keep The World Working.®

I am incredibly proud of the Grainger team and their relentless efforts in 2022. Day-in and 
day-out, our team stayed focused on what matters most: providing our customers exceptional 
service, making their jobs easier, and helping them save time and money. We truly kept the 
world working and contributed to our communities and supported each other. As a result, we 
delivered consistent share gain within our High-Touch Solutions North America segment and 
continued our track record of strong growth in our Endless Assortment segment, all while 
growing profitability. 

For the year, we delivered: 

• Total company sales of $15.2 billion, up 16.5% from 2021 on a daily basis

• Growth of ~775 basis points faster than the market in the High-Touch Solutions – U.S. business

• Gross margin improvement of 215 bps combined with 40 bps of adjusted SG&A leverage,

resulting in adjusted operating margin of 14.4%, 255 basis points higher than 2021

• Adjusted earnings per share were $29.66, up 49.5% on an adjusted basis

• Strong and improved adjusted ROIC of 40.6% for the company

• Over $1.3 billion in operating cash flow, $973 million of which was returned to shareholders

through $603 million in share repurchases and $370 million in dividends paid.

We made significant strategic investments in technology to improve our infrastructure and 
deliver customer-focused solutions, while also strengthening our supply chain and deepening 
supplier relationships. And we continued to deliver on our Environmental, Social and Governance 
(ESG) objectives. ESG is tightly woven into our culture of helping our customers with operational 
excellence. In 2022, we remained focused on our near-term priorities which we believe have 
the greatest impact within Grainger and for our customers and communities:

• Customer Sustainability Solutions

• Diversity, Equity & Inclusion

• Energy and Emissions

• Supplier Diversity

We track progress on our ESG initiatives, and in 2023, achieving ESG metrics will be a part of 
executive pay. More details on our progress on these and other initiatives will be shared in our 
annual ESG report. 

At the core of all this success is our purpose-driven culture, which calls on each of our  
26,000 team members to always do the right thing for our people, our customers, and the 
environment. By doing this, we ensure Grainger remains a company our customers trust,  
and a place where our team members have meaningful and fulfilling careers.

D.G. Macpherson
Chairman of the Board and  
Chief Executive Officer

ii   W.W. GRAINGER, INC. AND SUBSIDIARIES 

As we look to 2023, we will continue to focus on the following four key strategic priorities which  
I expect will deliver continued profitable share gain and strong long-term shareholder returns. 

1.  Drive profitable market share gains by delivering on our growth drivers and service improvements 

2.  Integrate operational excellence and productivity in all we do to keep our business healthy  
  and sustainable 

3.  Strengthen our culture and ensure an outstanding team member experience by consistently  
  demonstrating our principles 

4.  Meet our financial goals across both the high-touch solutions and endless assortment models 

This will be our consistent focus. And as the Grainger team proved in 2022, consistently doing the 
right thing is the best way to drive strong performance. 

I would like to take this opportunity to express my utmost gratitude to two people who’ve had a 
lasting impact on Grainger. First, Grainger’s General Counsel, John Howard will retire in July 2023 
after serving the company for over two decades. During his tenure, John has helped us navigate an 
ever-evolving industry landscape while also profoundly shaping our culture. John has had a storied 
career at Grainger and beyond, but it is the person– one who consistently acts with veracity and 
fairness– who leaves a lasting legacy. 

In addition, Mike Roberts will retire from the Company’s Board of Directors after 17 years. We have 
benefited greatly from Mike’s deep expertise, commitment to Grainger, and integrity. We are grateful 
for John and Mike’s contributions to Grainger and the industry, and we wish them the very best in 
their well-deserved retirements.

Let me close by saying this: I truly believe Grainger has all the right ingredients for long-term 
success. We have a great culture with dedicated people. We know our customers and serve them 
better than anyone else. And we are focusing on the things that matter and executing our strategy 
well. As we’ve done for nearly 100 years, we will continue to make sure the customers and 
businesses we serve have the products and services they need to keep their operations running  
and their people safe. Serving our customer isn’t just what we do; it’s who we are. 

D.G. Macpherson
Chairman of the Board and Chief Executive Officer
February 21, 2023

W.W. GRAINGER, INC. AND SUBSIDIARIES   iii

  
Go-To-Market Business Models

Both go-to-market models are focused on creating value for their individual customers, using their superior customer 
value propositions. Grainger’s strategy has always been defined by our customers’ needs, and we use our high-touch 
solutions and endless assortment models to serve customers of all sizes. 

HIGH-TOUCH SOLUTIONS 

ENDLESS ASSORTMENT 

CUSTOMER TYPE
Large to mid-size customers with highly complex 
operations/processes

CUSTOMER TYPE
Smaller customers with less complex 
operations/processes

SEGMENT VALUE PROPOSITION
Compelling value-added MRO solutions delivered through 
our team of specialists and curated digital experiences

PRIMARY GEOGRAPHIES
North America

SEGMENT VALUE PROPOSITION
Business purchasing made easy through a streamlined 
and transparent online relationship that provides access 
to everything a customer needs

PRIMARY GEOGRAPHIES
Japan, USA

Leveraging industry-leading position 
and capabilities to gain share profitably. 

Continue executing strategic playbook
to drive strong profitable growth. 

5

Increase
Operating
Profit

4

Win New
Customers
& Contracts

1

Enhance
Customer MRO
Solutions

5

Improve
Profitability

Drive Profitable
Share Gain

Drive Sustained
Growth and
Profitability

2

Deliver Great 
Customer 
Experience

4

Attract New
Suppliers

3

Deepen Customer 
Relationships

3

Increase Purchase
Frequency

1

Expand
Product
Assortment

2

Increase 
Web Traffic

BEST-IN-CLASS SUPPLY CHAIN   |   ROBUST FINANCIAL POSITION   |   STRONG CULTURE AND ESG LEADERSHIP   |   DEEP INDUSTRY AND FUNCTIONAL KNOW-HOW

iv   W.W. GRAINGER, INC. AND SUBSIDIARIES 

  
Environmental, Social and Governance (ESG) Program

Creating a strong and sustainable business that does the right thing has guided Grainger for nearly 100 years and  
our continued commitment to these objectives is seen in our ESG program. We believe that a thoughtfully articulated  
ESG approach can help build resilient processes, keep employees more engaged, better serve customers and positively 
impact our communities and the environment. 

•  Grainger strives to operate its business and supply chain sustainably and encourages  
  our customers to do the same

•  We set a target in 2020 to reduce our absolute global total scope 1 & scope 2 emissions by 
  30% by 2030 from a 2018 baseline, and are on track to meet this goal

Environmental

•  Grainger offers sustainability solutions for its customers through a portfolio of environmentally  
  preferred products and sustainability services

•  Grainger continues to advance a safe and inclusive workforce while empowering our  
  communities to have thriving and resilient futures

•  The CEO’s leadership team is comprised of approximately 43% women and approximately  
  29% racially and ethnically diverse leaders

•  Grainger works collaboratively with various community partners through a combination of  
resources including in-kind donations, nonprofit board placement program, team member  

  volunteerism and our 3:1 Matching Gifts Program

•  Grainger has over 20 years of experience partnering with small and diverse businesses,  
  with two core programs that assist customers in diversifying their supply chains while promoting  

the growth of underrepresented supplier groups in the United States

•  Grainger integrates ESG initiatives into its strategy, and at every level of the organization,  
  helping to instill ethics in all that we do

•  Grainger’s independent directors provide oversight for the Company’s ESG program, and the  
  ESG Leadership Council, which is chaired by our CEO and comprised of Grainger’s senior-most  

leadership team, sets the Company’s strategic direction

•  In 2022, 100% of Grainger team members completed Business Conduct Guidelines training  
  and certification

Social

Governance

For more information on Grainger’s ESG initiatives, see the annual ESG report available at www.GraingerESG.com

W.W. GRAINGER, INC. AND SUBSIDIARIES   v

 
 
 
Awards and Recognition

Grainger is honored to be recognized by influential publications and organizations around the world as a responsible
company and a top place to work.

100% score for the 
eighth straight year

2022 high score for 
best place to work 

#1 Top MRO Distributor since 2018

A- 

CDP rating for 2022

Number 1
Industrial Distribution’s
Big 50 List 2022

©2022 Fortune Media IP Limited All rights reserved. Used under license. Fortune and Fortune Media IP Limited are not affiliated with, and do not endorse products or services of, W.W. Grainger.

vi   W.W. GRAINGER, INC. AND SUBSIDIARIES 

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 FORM 10-K 

 (Mark One)
☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2022 
OR
 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 
1934

 For the transition period from ______ to _______
 Commission file number 1-5684 

W.W. Grainger, Inc. 
(Exact name of registrant as specified in its charter)

Illinois

(State or other jurisdiction of 
incorporation or organization)
100 Grainger Parkway
Lake Forest, Illinois

(Address of principal executive offices)

36-1150280

(I.R.S. Employer Identification No.)

60045-5201
(Zip Code)

Registrant’s telephone number, including area code: (847) 535-1000
Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class

Trading Symbol(s)

Common Stock

GWW

Name of Each Exchange on Which 
Registered
New York Stock Exchange

Securities registered pursuant to Section 12(g) of the Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. 
Yes ☒  No ☐
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. 
Yes ☐  No ☒
Indicate  by  check  mark  whether  the  registrant  (1)  has  filed  all  reports  required  to  be  filed  by  Section  13  or  15(d)  of  the 
Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to 
file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes ☒  No ☐
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted 
pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period 
that the registrant was required to submit such files).  Yes ☒  No ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller 
reporting  company  or  an  emerging  growth  company.  See  the  definitions  of  “large  accelerated  filer,”  “accelerated  filer,” 
“smaller reporting company,” and "emerging growth company" in Rule 12b-2 of the Exchange Act. 

Large Accelerated Filer ☒  Accelerated Filer ☐   Non-accelerated Filer ☐   Smaller Reporting Company ☐ Emerging Growth 
Company ☐ 
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period 
for  complying  with  any  new  or  revised  financial  accounting  standards  provided  pursuant  to  Section  13(a)  of  the  Exchange 
Act.☐
Indicate  by  check  mark  whether  the  registrant  has  filed  a  report  on  and  attestation  to  its  management’s  assessment  of  the 
effectiveness  of  its  internal  control  over  financial  reporting  under  Section  404(b)  of  the  Sarbanes-Oxley  Act  (15  U.S.C. 
7262(b)) by the registered public accounting firm that prepared or issued its audit report.  ☒ 
If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the 
registrant included in the filing reflect the correction of an error to previously issued financial statements. ☐

1

Indicate by check mark whether any of those error corrections are restatements that require a recovery analysis of incentive-
based  compensation  received  by  any  of  the  registrant's  executive  officers  during  the  relevant  recovery  period  pursuant  to 
§2401.10D-1(b). ☐
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ☐  No ☒

The aggregate market value of the voting common equity held by non-affiliates of the registrant was $20,641,746,573 as of the 
close  of  trading  as  reported  on  the  New  York  Stock  Exchange  on  June  30,  2022.  The  Company  does  not  have  nonvoting 
common equity. 

The registrant had 50,199,270 shares of the Company’s Common Stock outstanding as of February 15, 2023.

DOCUMENTS INCORPORATED BY REFERENCE 

Portions of the registrant's definitive proxy statement to be filed in connection with the annual meeting of shareholders to be 
held on April 26, 2023, are incorporated by reference into Part III of this Annual Report on Form 10-K for the fiscal year ended 
December 31, 2022 (Form 10-K) where indicated. The registrant's definitive proxy statement will be filed with the Securities 
and Exchange Commission within 120 days after the end of the fiscal year to which this report relates. 

2

TABLE OF CONTENTS

Page

Item 1:
Item 1A:
Item 1B:
Item 2:
Item 3:
Item 4:

BUSINESS
RISK FACTORS
UNRESOLVED STAFF COMMENTS
PROPERTIES
LEGAL PROCEEDINGS
MINE SAFETY DISCLOSURES

PART I

PART II

Item 5:

MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED SHAREHOLDER

MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

Item 6:
Item 7:

RESERVED
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL

CONDITION AND RESULTS OF OPERATIONS

Item 7A:
Item 8:
Item 9:

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS

ON ACCOUNTING AND FINANCIAL DISCLOSURE

Item 9A:
Item 9B:
Item 9C:

CONTROLS AND PROCEDURES
OTHER INFORMATION
DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

PART III

Item 10:
Item 11:
Item 12:

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
EXECUTIVE COMPENSATION
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND

RELATED STOCKHOLDER MATTERS

Item 13:

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS  AND DIRECTOR

INDEPENDENCE

Item 14:

PRINCIPAL ACCOUNTANT FEES AND SERVICES
PART IV

Item 15:
Item 16:
Signatures

EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
FORM 10-K SUMMARY

5
13
22 
23
23
23

24

25
26

36
37
67

67
69
69

70
70
70

70

70

71
74
75

3

Forward-Looking Statements

From time to time in this Annual Report on Form 10-K as well as in other written reports, communications and verbal 
statements,  Grainger  makes  forward-looking  statements  that  are  not  historical  in  nature  but  concern  forecasts  of 
future results, business plans, analyses, prospects, strategies, objectives and other matters that may be deemed to 
be  “forward-looking  statements”  under  the  federal  securities  laws.  Forward-looking  statements  can  generally  be 
identified  by  their  use  of  terms  such  as  “anticipate,”  “estimate,”  “believe,”  “expect,”  “could,”  “forecast,”  “may,” 
“intend,”  “plan,”  “predict,”  “project,”  “will”  or  “would”  and  similar  terms  and  phrases,  including  references  to 
assumptions.

The  Company  cannot  guarantee  that  any  forward-looking  statement  will  be  realized  and  achievement  of  future 
results is subject to risks and uncertainties, many of which are beyond the Company’s control, which could cause 
the Company’s results to differ materially from those that are presented.

Important factors that could cause actual results to differ materially from those presented or implied in the forward-
looking statements include, without limitation: inflation, higher product costs or other expenses, including operational 
and administrative expenses; the impact of macroeconomic pressures and geopolitical trends, changes and events, 
including the impact of Russia’s invasion of Ukraine on the global economy, tensions across the Taiwan Straits and 
in overall relations with China, and the ramifications of these and other events; a major loss of customers; loss or 
disruption of sources of supply; the unknown duration and health, economic, operational and financial impacts of the 
global outbreak of the coronavirus disease 2019 and its variants (COVID-19); changes in customer or product mix; 
increased  competitive  pricing  pressures;  changes  in  third  party  practices  regarding  digital  advertising;  failure  to 
enter into or sustain contractual arrangements on a satisfactory basis with group purchasing organizations; failure to 
develop,  manage  or  implement  new  technology  initiatives  or  business  strategies,  including  with  respect  to  the 
Company’s eCommerce platforms; failure to adequately protect intellectual property or successfully defend against 
infringement  claims;  fluctuations  or  declines  in  the  Company's  gross  profit  margin;  the  Company’s  responses  to 
market pressures; the outcome of pending and future litigation or governmental or regulatory proceedings, including 
with  respect  to  wage  and  hour,  anti-bribery  and  corruption,  environmental,  regulations  related  to  advertising, 
marketing  and  the  Internet,  consumer  protection,  pricing  (including  disaster  or  emergency  declaration  pricing 
statutes),  product  liability,  compliance  or  safety,  trade  and  export  compliance,  general  commercial  disputes,  or 
privacy  and  cybersecurity  matters;  investigations,  inquiries,  audits  and  changes  in  laws  and  regulations;  failure  to 
comply  with  laws,  regulations  and  standards,  including  new  or  stricter  environmental  laws  or  regulations; 
government  contract  matters;  disruption  or  breaches  of  information  technology  or  data  security  systems  involving 
the  Company  or  third  parties  on  which  the  Company  depends;  general  industry,  economic,  market  or  political 
conditions;  general  global  economic  conditions  including  tariffs  and  trade  issues  and  policies;  currency  exchange 
rate  fluctuations;  market  volatility,  including  price  and  trading  volume  volatility  or  price  declines  of  the  Company’s 
common  stock;  commodity  price  volatility;  facilities  disruptions  or  shutdowns;  higher  fuel  costs  or  disruptions  in 
transportation  services;  outbreaks  of  pandemic  disease  or  viral  contagions  such  as  the  COVID-19  pandemic; 
natural  or  human  induced  disasters,  extreme  weather  and  other  catastrophes  or  conditions;  effects  of  climate 
change;  failure  to  execute  on  our  efforts  and  programs  related  to  environmental,  social  and  governance  matters; 
competition for, or failure to attract, retain, train, motivate and develop executives and key employees; loss of key 
members of management or key employees; changes in effective tax rates; changes in credit ratings or outlook; the 
Company’s  incurrence  of  indebtedness  or  failure  to  comply  with  restrictions  and  obligations  under  its  debt 
agreements and instruments and other factors identified under Part I, Item 1A: Risk Factors and elsewhere in this 
Form 10-K. 

Caution  should  be  taken  not  to  place  undue  reliance  on  the  Company’s  forward-looking  statements  and  the 
Company undertakes no obligation to update or revise any of its forward-looking statements, whether as a result of 
new information, future events or otherwise, except as required by law.

4

Item 1: Business 

PART I 

W.W. Grainger, Inc., incorporated in the State of Illinois in 1928, is a broad line, distributor of maintenance, repair 
and operating (MRO) products and services with operations primarily in North America (N.A.), Japan and the United 
Kingdom (U.K.). In this report, the words “Grainger” or “Company” mean W.W. Grainger, Inc. and its subsidiaries, 
except  where  the  context  makes  it  clear  that  the  reference  is  only  to  W.W.  Grainger,  Inc.  itself  and  not  its 
subsidiaries.

For financial information regarding the Company, see the Consolidated Financial Statements and Notes included in 
Part II, Item 8: Financial Statements and Supplementary Data of this Form 10-K.

The Grainger Edge

Grainger's strategic framework, “The Grainger Edge,” uniquely defines the Company by asserting why it exists, how 
it serves customers and how team members work together to achieve its objectives. Grainger’s purpose is We Keep 
the World Working®, which in turn allows customers to focus on the core of their businesses and do what they do 
best. 

This framework also outlines a set of principles that define the behaviors expected from Grainger’s team members 
in  working  with  each  other  and  the  Company's  customers,  suppliers  and  communities  as  Grainger  executes  its 
strategy  and  creates  value  for  shareholders.  For  further  information  on  the  Company's  principles,  see  below 
"Workplace Practices and Policies."

General

Grainger's  two  reportable  segments  are  High-Touch  Solutions  N.A.  and  Endless  Assortment.  These  reportable 
segments align with Grainger's go-to-market strategies and bifurcated business models of high-touch solutions and 
endless  assortment.  For  further  segment  information,  see  Part  II,  Item  7:  Management’s  Discussion  and Analysis 
(MD&A)  of  Financial  Condition  and  Results  of  Operations  and  Note  14  of  the  Notes  to  Consolidated  Financial 
Statements in Part II, Item 8: Financial Statements and Supplementary Data of this Form 10-K.

Below is a description of Grainger’s reportable segments and other businesses. 

High-Touch Solutions N.A. 

The Company's High-Touch Solutions N.A. segment provides value-added MRO solutions that are rooted in deep 
product knowledge and customer expertise. The high-touch solutions model serves customers with complex buying 
needs. This segment includes the Grainger-branded businesses in the United States (U.S.), Canada, Mexico and 
Puerto Rico.

Endless Assortment 

The Company’s Endless Assortment segment provides a streamlined and transparent online platform with one-stop 
shopping for millions of products. The Endless Assortment segment includes the Company’s Zoro Tools, Inc. (Zoro) 
and MonotaRO Co., Ltd. (MonotaRO) online channels which operate predominately in the U.S. and Japan.

Other

Other  businesses  is  primarily  comprised  of  the  Company's  Cromwell  business  in  the  U.K.  and  a  wholly  owned 
captive insurance entity. These businesses individually and in the aggregate do not meet the criteria of a reportable 
segment.

5

Business Models

Competing with both high-touch solutions and endless assortment business models allows Grainger to leverage its 
scale  and  advantaged  supply  chain  to  meet  the  changing  needs  of  its  customers. The  following  provides  a  high-
level view of the Company's business models:

6

Customers

The  Company  uses  a  combination  of  its  two  business  models  to  serve  its  more  than  4.5  million  customers 
worldwide  which  rely  on  Grainger  for  products  and  services  that  enable  them  to  run  safe,  sustainable  and 
productive  operations.  Grainger’s  customers  range  from  smaller  businesses  to  large  corporations,  government 
entities and other institutions, representing a broad collection of industries, including, but not limited to commercial, 
healthcare,  and  manufacturing.  No  single  end  customer  accounted  for  more  than  4%  of  total  sales  for  the  year 
ended December 31, 2022. 

In  the  High-Touch  Solutions  N.A.  segment,  customers  are  typically  mid-size  and  large  businesses  with  complex 
purchasing  operations  and  processes.  Many  customers  served  in  this  segment  expect  product  and  service  depth 
and are focused on total cost of procurement. Customers in this segment utilize sophisticated electronic purchasing 
platforms  that  communicate  directly  with  Grainger.com  through  eProcurement  technology.  Sales  and  service 
representatives  drive  relationships  with  customers  by  helping  select  the  right  products  and  reducing  costs  by 
utilizing Grainger as a consistent source of supply. KeepStock®, Grainger's inventory management solution, serves 
customers on site, offering valuable insights to drive efficiencies and cost savings. The North American Customer 
Service Centers handle customer interactions for the region via phone, email, eCommerce portals and online chat. 

In  the  Endless Assortment  segment,  customers  are  typically  smaller  and  mid-size  businesses  with  less  complex 
purchasing operations and processes. Customers served in this segment have straight-forward product and service 
needs. Additionally,  MonotaRO  continues  to  attract  and  retain  large  enterprise  customers.  Customers  purchasing 
through the endless assortment platforms are focused on transparent pricing and an easy-to-navigate procurement 
process.  MonotaRO  and  Zoro  offer  an  innovative  customer  experience  by  allowing  customers  to  quickly  find 
competitively  priced  products  through  intuitive  business-focused  eCommerce  platforms  with  intelligent  analytic 
capabilities.

Products and Services

Grainger’s  product  offering  is  grouped  under  several  broad  categories,  including  safety  and  security,  material 
handling  and  storage,  pumps  and  plumbing  equipment,  cleaning  and  maintenance,  metalworking  and  hand  tools. 
Products  are  regularly  added  and  removed  from  Grainger's  product  lines  based  on  customer  demand,  market 
research, suppliers' recommendations and other factors. No single product category comprised more than 20% of 
the Company's sales for the year ended December 31, 2022.

In the High-Touch Solutions N.A. segment, Grainger.com provides real-time price and product availability, detailed 
product  information  and  features,  such  as  product  search  and  compare  capabilities.  The  high-touch  solutions 
businesses  offer  more  than  2  million  products  and  several  services,  such  as  technical  support  and  inventory 
management.

In  the  Endless  Assortment  segment,  Grainger  offers  an  expansive  product  assortment  and  a  broad,  extensive 
product  range  that  contains  millions  of  products  including  those  outside  of  traditional  industrial  MRO  categories. 
Zoro  offers  more  than  11  million  products  and  MonotaRO  provides  access  to  more  than  20  million  products, 
primarily through its websites and catalogs. The endless assortment businesses continue to enhance assortment by 
strategically adding products and expanding the offer of third party held products.

Distribution and Sources of Supply

In  the  large  and  fragmented  MRO  industry,  Grainger  holds  an  advantaged  position  with  its  supply  chain 
infrastructure  and  a  broad  in-stock  product  offering.  More  than  5,000  suppliers  worldwide  provide  Grainger 
businesses  with  more  than  1.4  million  products  stocked  in  Distribution  Centers  (DCs)  and  branches  globally.  No 
single supplier comprised more than 5% of Grainger's total purchases for the year ended December 31, 2022. 

In  the  High-Touch  Solutions  N.A.  segment,  DCs  are  the  primary  order  fulfillment  channel,  mainly  through  direct 
shipments  to  customers.  Automation  in  the  DCs  allows  orders  to  ship  complete  with  next-day  delivery  and  also 
replenish branches that provide same-day availability to customers. Grainger’s North American distribution network 
supplies inventory planning and management, transportation and distribution services to all Grainger businesses in 
the North American region. Branches serve the immediate needs of customers by allowing them to directly pick up 
items  and  leverage  branch  staff  for  their  technical  product  expertise  and  search-and-select  support. Additionally, 

7

Grainger  offers  comprehensive  inventory  management  through  its  KeepStock®  program  that  includes  vendor-
managed inventory, customer-managed inventory and onsite vending machines.

In the Endless Assortment segment, orders are placed primarily through online channels. Zoro leverages the High-
Touch Solution N.A.'s DC network and third-party drop shipments to deliver seamless service and product fulfillment 
to customers. MonotaRO fulfills customer orders through local DCs and third-party drop shipments.

For further information on the Company’s properties, see Part I, Item 2: Properties of this Form 10-K.

Trademarks and Service Marks 

Grainger conducts business under various trademarks and service marks. Approximately 20% of 2022 sales were 
private  label  MRO  items  bearing  Grainger’s  registered  trademarks,  including  DAYTON®,  SPEEDAIRE®,  AIR 
HANDLER®,  TOUGH  GUY®,  WESTWARD®,  CONDOR®  and  LUMAPRO®.  Grainger  also  provides  a  suite  of 
inventory  services  to  its  customers  under  the  KEEPSTOCK®  brand,  which  is  a  registered  service  mark.  Grainger 
has taken steps to protect these service marks and trademarks against infringement and believes they will remain 
available for future use in its business.

Seasonality
Grainger sells products that may have seasonal demand fluctuations during the winter or summer seasons or during 
periods of natural disasters. However, historical seasonality impacts have not been material to Grainger’s operating 
results.

Competition
Grainger  faces  competition  from  a  variety  of  competitors,  including  manufacturers  (including  some  of  its  own 
suppliers)  that  sell  directly  to  certain  segments  of  the  market,  wholesale  distributors,  retailers  and  internet-based 
businesses. Also, competitors vary by size, from large broad line distributors and eCommerce retailers to small local 
and  regional  competitors.  Grainger  differentiates  itself  by  providing  local  product  availability,  a  broad  product  line, 
sales and service representatives and advanced electronic and eCommerce technology. Grainger also offers other 
services, such as inventory management and technical support. 

Government Regulations

Grainger’s  business  is  subject  to  a  wide  array  of  laws,  regulations  and  standards  in  each  domestic  and  foreign 
jurisdiction  where  Grainger  operates.  In  addition  to  Grainger’s  U.S.  based  operations,  which  in  2022  generated 
approximately  82%  of  its  consolidated  net  sales,  Grainger  operates  its  business  principally  through  wholly  owned 
subsidiaries in Canada, Mexico and the U.K., and through its majority-owned subsidiary in Japan. Compliance with 
these  laws,  regulations  and  standards  requires  the  dedication  of  time  and  effort  of  team  members  as  well  as 
financial resources. In 2022, compliance with the applicable laws, regulations and standards did not have a material 
effect on capital expenditures, earnings or competitive position. See Part I, Item 1A: Risk Factors of this Form 10-K 
for a discussion of the risks associated with government regulations that may materially impact Grainger.

Human Capital

The Company strongly believes that its corporate culture must be aligned with its business strategy and aspiration 
to  create  value.  To  that  end,  Grainger's  Board  of  Directors  and  senior  management  are  actively  involved  in 
cultivating  Grainger’s  culture.  The  Compensation  Committee  of  the  Board,  which  is  comprised  of  independent 
directors,  oversees  the  Company's  human  capital  management  programs  and  policies  and  routinely  provides 
updates to the Board.  

Grainger believes that a purpose-driven culture is an asset that creates a sustainable, competitive advantage for the 
Company. Building on its strong foundation while evolving a framework to address the future is critical to Grainger’s 
continued success. Grainger has been consistently recognized for its commitment to its culture, diversity, equity and 
inclusion efforts and employee engagement.

Team Member Profile

As  of  December  31,  2022,  Grainger  had  more  than  26,000  team  members  worldwide,  of  whom  approximately 
23,000 were full-time and 3,000 were part-time or temporary. Approximately 86% of these team members resided in 

8

North  America,  8%  in  Asia  and  6%  in  Europe.  Grainger  has  not  experienced  any  major  work  stoppages  and 
considers team member relations to be good.

Workplace Practices and Policies

The Company has in place a strategic framework, The Grainger Edge, which outlines a set of principles that define 
the behaviors expected from Grainger’s team members in working with each other and the Company's customers, 
suppliers  and  communities.  This  framework  helps  the  Company  execute  its  strategy  and  create  value  for 
shareholders.

The Grainger Edge principles also guide the Company’s actions supporting health and safety, diversity, equity and 
inclusion, and team member experience, including talent acquisition and team member retention, development and 
compensation and benefits. The Grainger Edge principles are:

Start with the Customer
Embrace Curiosity
Act with Intent

•
•
•
• Compete with Urgency

• Win as One Team
•
• Do the Right Thing

Invest in our Success

Grainger’s  purpose-driven  culture  and  principles  help  the  Company  attract,  retain,  motivate  and  develop  its 
workforce  and  drive  team  member  engagement.  The  Company  believes  an  engaged  workforce  leads  to  a  more 
innovative, productive and profitable company and measures team member engagement on an ongoing basis. The 
results  from  engagement  surveys  are  used  to  inform  programs  and  processes  designed  and  implemented  to 
enhance the inclusive culture Grainger aspires to achieve. 

Health and Safety

Grainger strives to provide a safe work environment and ensuring team members are properly prepared to perform 
the many tasks required to support customers. The Company’s Environmental, Health and Safety (EHS) program is 
designed to integrate EHS into Grainger’s business operations and comply with applicable regulations. To that end, 
the  Company  requires  each  of  its  locations  to  perform  regular  safety  audits  to  confirm  proper  safety  policies, 
programs, procedures and training are in place and operating effectively.

The  Company  is  focused  on  promoting  a  culture  of  safety  and  education.  Operational  team  members  must 
complete  routine  training  to  fully  understand  the  expectation  of  behaviors  defined  by  the  Company’s  global  EHS 
policy. Managing and reducing risks at DCs and other facilities remain a core objective and injury rates continue to 
be low. In 2022, the Company’s Occupational Safety and Health Administration (OSHA) Total Recordable Incident 
Rate in the U.S. was 1.3 and the Company’s Lost Time Incident Rate in the U.S. was 0.4 based upon the number of 
incidents per 100 team members (or per 200,000 work hours). 

Diversity, Equity and Inclusion

Grainger  believes  a  diverse  talent  pool  is  essential  to  live  its  principles,  foster  innovation,  build  high-performing 
teams and drive business results. The Company understands that future business success requires a mix of current 
and new skill sets, multiple experiences, and a diversity of backgrounds and perspectives, and strives to reflect this 
priority in its hiring, retention and promotion practices. The Company aspires to increasingly promote a welcoming, 
inclusive  culture  that  values  all  people  –  regardless  of  sex,  gender,  race,  color,  religion,  national  origin,  age, 
disability,  veteran  status,  sexual  orientation,  gender  expression  or  experiences  –  through  recruiting  outreach, 
internal networking, business resource groups and mentoring programs.

Grainger's  commitment  to  diversity,  equity  and  inclusion  starts  at  the  top.  The  Company’s  Board  of  Directors  is 
comprised of approximately 33% female and 25% racially and ethnically diverse directors. Grainger also maintains 
this  strong  commitment  with  the  CEO's  leadership  team  and  throughout  the  organization.  The  CEO's  leadership 
team is comprised of approximately 43% women and approximately 29% racially and ethnically diverse leaders. As 
of  December  31,  2022,  within  Grainger’s  U.S.  workforce,  approximately  39%  of  team  members  were  women  and 
approximately 39% of team members were racially and ethnically diverse. 

9

Talent Acquisition, Retention and Development

Grainger believes that a great customer experience starts with a great team member experience. The Company is 
committed to providing team members with resources designed to help them succeed. Grainger focuses on creating 
opportunities  for  team  member  growth,  development  and  training,  including  offering  a  comprehensive  talent 
program  that  continues  throughout  a  team  member’s  career.  This  talent  program  is  comprised  of  performance 
management,  career  management,  professional  development  learning  opportunities  and  milestone  leadership 
development programs.

Compensation and Benefits

Grainger believes that its future success is highly dependent upon the Company’s continued ability to attract, retain 
and  motivate  team  members. As  part  of  its  efforts  in  these  areas,  the  Company  offers  competitive  compensation 
and  benefits  to  meet  the  diverse  needs  of  team  members  and  support  their  physical  and  mental  health  and  well-
being,  financial  future  and  work-life  balance.  Team  members  are  given  access  to  health  plan  resources  which 
include  24-hour  virtual  health  services,  disease  management,  tobacco  cessation,  parental  support,  stress 
management and weight loss programs with access to online support communities. In addition, Grainger provides 
retirement savings, paid holidays and time off, educational assistance and income protection benefits as well as a 
variety of other programs.

Available Information

Grainger's  annual  reports  on  Form  10-K,  quarterly  reports  on  Form  10-Q,  current  reports  on  Form  8-K  and  all 
amendments  to  reports  filed  pursuant  to  Sections  13(a)  and  15(d)  of  the  Securities  Exchange  Act  of  1934,  as 
amended (the Exchange Act), are filed with the U.S. Securities and Exchange Commission (SEC). Such reports and 
other  information  filed  with  the  SEC  are  available  free  of  charge  as  soon  as  reasonably  practicable  after  these 
materials are electronically filed with, or furnished to, the SEC on the Company's website at www.grainger.com, and 
its  investor  relations  website,  invest.grainger.com.  This  includes  press  releases  and  other  information  about 
financial  performance,  information  on  environmental,  social  and  governance  matters,  and  details  related  to  the 
Company’s annual meeting of shareholders. The content of the Company's website and investor relations website is 
not incorporated by reference into this Form 10-K or in any other report or document filed with the SEC, and any 
references to Grainger’s website and investor relations website are intended to be inactive textual references only. 
The  SEC  also  maintains  a  website  at  www.sec.gov  that  contains  reports,  proxy  and  information  statements  and 
other information regarding issuers that file electronically with the SEC.

10

Information about Executive Officers

Following is information about the executive officers of Grainger, including age, as of January 31, 2023. Executive 
officers  of  Grainger  generally  serve  until  the  next  annual  appointment  of  officers,  or  until  earlier  resignation  or 
removal.

Name and Age

Positions and Offices Held and Principal Occupation and Employment

in  roles  of 

Nancy L. Berardinelli-Krantz (45) Senior  Vice  President  and  Chief  Legal  Officer,  a  position  assumed  in  January 
2023 after John L. Howard stepped down as General Counsel(1). Previously, Ms. 
Berardinelli-Krantz  served 
increasing  responsibility  at  Eaton 
Corporation (Eaton), a power management company, from 2011-2015 and again 
from  2017-2022.  Her  most  recent  position  was  Senior  Vice  President  and 
Deputy  Chief  Legal  Officer. After  her  return  to  Eaton,  her  other  positions  were: 
Senior Vice President and General Counsel, Digital, Innovation and Technology; 
Senior  Vice  President,  Ethics  and  Compliance;  and  Vice  President  and  Chief 
Counsel,  Litigation.  Ms.  Berardinelli-Krantz  held  various  positions  of  senior 
leadership  at  The  Goodyear  Tire  &  Rubber  Company  and  worked  for  the 
international  law  firm  of  Jones  Day.  Ms.  Berardinelli-Krantz  is  a  veteran  of  the 
United States Army and Judge Advocate General’s Corps, where she served as 
a  trial  attorney  in  Fort  Hood,  Texas,  and  for  the  Contract  Appeals  Division  in 
Washington, D.C. She also served as a trial defense counsel in Baghdad, Iraq.

Kathleen S. Carroll (54)

D.G. Macpherson (55)

Deidra C. Merriwether (54)

Senior Vice President and Chief Human Resources Officer, a position assumed 
in December 2018. Previously, Ms. Carroll served as Executive Vice President, 
Chief  Human  Resources  Officer  of  First  Midwest  Bancorp,  Inc.,  a  diversified 
financial services company, from 2017 to 2018. Prior to that role, Ms. Carroll was 
employed  at  Aon  Corporation,  a  global  insurance  brokerage  and  consulting 
company,  between  2006  and  2017 
in  various  human  resources  roles, 
culminating in her position as Vice President, Global Head of Talent Acquisition.

Chairman  of  the  Board,  a  position  assumed  in  October  2017,  and  Chief 
Executive Officer, a position assumed in October 2016 at which time he was also 
appointed to the Board of Directors. Previously, Mr. Macpherson served as Chief 
Operating Officer, a position assumed in 2015, Senior Vice President and Group 
President,  Global  Supply  Chain  and  International,  a  position  assumed  in  2013, 
Senior  Vice  President  and  President,  Global  Supply  Chain  and  Corporate 
Strategy, a position assumed in 2012, and Senior Vice President, Global Supply 
Chain, a position assumed in 2008. Prior to Grainger, Mr. Macpherson served as 
Partner  and  Managing  Director  at  Boston  Consulting  Group,  a  global 
management consulting firm.

Senior Vice President and Chief Financial Officer, a position assumed in January 
2021.  Previously,  Ms.  Merriwether  served  as  Senior  Vice  President,  and 
President,  North American  Sales  &  Services,  a  position  assumed  in  November 
2019,  Senior  Vice  President,  U.S.  Direct  Sales  and  Strategic  Initiatives,  a 
position  assumed  in  September  2017,  Vice  President,  Pricing  and  Indirect 
Procurement,  a  position  assumed  in  2016  and  as  a  Vice  President  in  Finance 
from 2013 to 2016. Prior to Grainger, Ms. Merriwether held various positions of 
increasing  responsibility  at  Sears  Holdings  Corporation,  a  broadline  retailer, 
PriceWaterhouseCoopers,  a  global  professional  services  firm,  and  Eli  Lilly  & 
Company, a global pharmaceutical company.

11

Paige K. Robbins (54)

Laurie R. Thomson (49)

Senior  Vice  President  and  President,  Grainger  Business  Unit,  a  position 
assumed  in  January  2021.  Previously,  Ms.  Robbins  served  as  Senior  Vice 
President and Chief Technology, Merchandising, Marketing, and Strategy Officer, 
a  position  assumed  in  November  2019,  as  Senior  Vice  President  and  Chief 
Merchandising,  Marketing,  Digital,  Strategy  Officer,  a  position  assumed  in  May 
2019, as Senior Vice President and Chief Digital Officer, a position assumed in 
September  2017,  and  as  Senior  Vice  President,  Global  Supply  Chain,  Branch 
Network, Contact Centers and Corporate Strategy, a position assumed in 2016. 
Since  joining  Grainger  in  September  2010,  Ms.  Robbins  has  held  various 
positions as a Vice President, including in the areas of Global Supply Chain and 
Logistics.  Prior  to  Grainger,  Ms.  Robbins  served  as  Partner  and  Managing 
Director at Boston Consulting Group, a global management consulting firm. 

Vice President, Controller and principal accounting officer, a position assumed in 
May  2021.  Previously,  Ms.  Thomson  served  as  Vice  President,  Internal  Audit 
and  Finance  Continuous  Improvement  of  the  Company,  a  position  assumed  in 
November 2019, Vice President, Internal Audit from October 2016 to November 
2019, Senior Director, Finance from June 2011 to September 2016, and Director, 
Internal  Audit  from  February  2008  to  June  2011.    Ms.  Thomson  is  a  certified 
public accountant and prior to Grainger served as Director, Internal Audit at CVS 
Health  Corporation,  a  pharmacy  healthcare  provider,  and  Audit  Manager  at 
Arthur Andersen LLP, a professional services firm.

(1)  As  previously  disclosed  on  the  Company's  Current  Report  on  Form  8-K  filed  with  the  SEC  on  December  15,  2022,  Mr. 
Howard stepped down as the Company's General Counsel on January 30, 2023. He will continue as Senior Vice President until 
July 31, 2023 and as an active employee for six months thereafter.

12

Item 1A: Risk Factors

The following is a discussion of significant risk factors relevant to Grainger’s business that could adversely affect its 
financial  condition,  results  of  operations  and  cash  flows.  The  risk  factors  discussed  in  this  section  should  be 
considered  together  with  information  included  elsewhere  in  this Annual  Report  on  Form  10-K  and  should  not  be 
considered the only risks to which the Company is exposed.

Industry and Market Risks

Inflation  could  cause  Grainger's  operating  and  administrative  expenses  to  grow  more  rapidly  than  net 
sales, which could result in lower gross margins and lower net earnings.
Market  variables,  such  as  inflation  of  product  costs,  labor  rates  and  fuel,  freight  and  energy  costs,  as  well  as 
geopolitical  events  could  potentially  cause  the  Company  to  be  unable  to  manage  its  operating  and  administrative 
expenses  in  a  way  that  would  enable  it  to  leverage  its  revenue  growth  into  higher  net  earnings.  For  example, 
Russia’s invasion of Ukraine and other geopolitical conflicts, as well as the related international response, has and 
may  continue  to  exacerbate  inflationary  pressures,  including  causing  increases  in  fuel  and  other  energy  costs.  In 
addition, Grainger's inability to pass on increases in costs to customers in a timely manner, or at all, could cause 
Grainger's  operating  and  administrative  expenses  to  grow,  which  could  result  in  lower  gross  profit  margins  and 
lower net earnings.

Disruptions in Grainger’s supply chain could result in an adverse impact on results of operations.
Grainger’s logistics or supply chain network could be disrupted by the occurrence of: one or more natural or human 
induced disasters, including earthquakes, tsunamis, storms, hurricanes, floods, fires, droughts, tornados and other 
extreme weather; pandemic diseases or viral contagions such as the COVID-19 pandemic; geopolitical events, such 
as war, civil unrest or terrorist attacks in a country in which Grainger operates or in which its suppliers are located; 
disruptions in transport networks, including from transport providers or third party work stoppages related to labor 
strikes  or  lockouts;  and  the  imposition  of  measures  that  create  barriers  to  or  increase  the  costs  associated  with 
international trade. Even when Grainger is able to find alternate sources for certain products, they may cost more or 
require the Company to incur higher transportation costs, which could adversely impact the Company's profitability 
and  financial  condition. Any  of  these  circumstances  could  impair  Grainger's  ability  to  meet  customer  demand  for 
products  and  result  in  lost  sales,  increased  supply  chain  costs,  penalties  or  damage  to  Grainger's  reputation. 
Grainger’s  ability  to  provide  same-day  shipping  and  next-day  delivery  is  an  integral  component  of  Grainger’s 
business strategy and any such disruption could adversely impact results of operations and financial performance.

Furthermore,  in  connection  with  Russia’s  invasion  of  Ukraine,  the  U.S.  and  other  countries  have  responded  by 
imposing major, and potentially prolonged, economic sanctions and other responses. Although Grainger's business 
has limited direct exposure in Russia and Ukraine, further escalation of geopolitical tensions could have a broader 
impact  that  expands  into  other  markets  where  we  do  business,  which  could  adversely  affect  Grainger’s  business 
and/or supply chain, customers and/or suppliers in the broader region. Similarly an increase in tensions across the 
Taiwan Straits and in overall relations with China, and the potential of various resulting actions and responses of the 
international  community  and  other  factors  affecting  trade  in  and  from  the  region  could  disrupt  the  sourcing  and 
manufacturing of products in the region. It is not possible to predict whether these events will occur, or the broader 
consequences  of  these  events  if  they  did  occur,  which  could  include  further  instability,  geopolitical  shifts  and 
adverse effects on the global economy or possible sanctions, embargoes or other trade barriers.

Weakness  in  the  economy,  market  trends  and  other  conditions  affecting  the  profitability  and  financial 
stability  of  Grainger’s  customers  could  negatively  impact  Grainger’s  sales  growth  and  results  of 
operations.
Economic, political and industry trends affect Grainger’s business environment. Grainger serves several industries 
and  markets  in  which  the  demand  for  its  products  and  services  is  sensitive  to  the  production  activity,  capital 
spending  and  demand  for  products  and  services  of  Grainger’s  customers.  Many  of  these  customers  operate  in 
markets that are subject to cyclical fluctuations resulting from market uncertainty, trade and tariff policies, costs of 
goods  sold,  currency  exchange  rates,  interest  rate  fluctuations,  economic  downturns,  recessions,  foreign 
competition,  offshoring  of  production,  oil  and  natural  gas  prices,  geopolitical  developments,  labor  shortages, 
inflation,  natural  or  human  induced  disasters,  extreme  weather,  outbreaks  of  pandemic  disease  such  as  the 
COVID-19  pandemic,  inflation,  deflation,  and  a  variety  of  other  factors  beyond  Grainger’s  control.  Any  of  these 
factors could cause customers to idle or close facilities, delay purchases, reduce production levels, or experience 
reductions in the demand for their own products or services.

13

Any  of  these  events  could  also  reduce  the  volume  of  products  and  services  these  customers  purchase  from 
Grainger or impair the ability of Grainger’s customers to make full and timely payments and could cause increased 
pressure  on  Grainger’s  selling  prices  and  terms  of  sale.  Accordingly,  a  significant  or  prolonged  slowdown  in 
economic  activity  in  Canada,  China,  Japan,  Mexico,  the  U.K.,  the  U.S.  or  any  other  major  world  economy,  or  a 
segment of any such economy, could negatively impact Grainger’s sales growth and results of operations.

Unexpected  product  shortages,  tariffs,  product  cost  increases  and  risks  associated  with  Grainger’s 
suppliers  could  negatively  impact  customer  relationships  or  result  in  an  adverse  impact  on  results  of 
operations.
Grainger’s competitive strengths include product selection and availability. Products are purchased from more than 
5,000 suppliers located in various countries around the world, not one of which accounted for more than 5% of total 
purchases. 

Disruptions in procuring sources of supply could occur due to factors beyond Grainger’s control. These factors could 
include economic downturns, recessions, outbreaks of pandemic disease such as the COVID-19 pandemic or other 
similar  global  pandemics,  natural  or  human  induced  disasters,  extreme  weather,  geopolitical  unrest,  tariffs,  new 
tariffs  or  tariff  increases,  trade  issues  and  policies,  detention  orders  or  withhold  release  orders  on  imported 
products,  labor  problems  or  shortages  experienced  by  Grainger’s  suppliers  or  others  in  the  supply  chain, 
transportation availability, staffing and cost, shortage of raw materials, supplier consolidation, unilateral product cost 
increases by suppliers of products in short supply, inflation and other factors, any of which could adversely affect a 
supplier’s ability to manufacture or deliver products or could result in an increase in Grainger’s product costs.

Further,  Grainger  sources  products  from  Asia  and  other  areas  of  the  world.  This  increases  the  risk  of  supply 
disruption due to the additional lead time required, distances involved, and the range of potential consequences of 
various  geopolitical  risks.    If  Grainger  was  unable  to  promptly  replace  sources  of  supply  that  become  disrupted, 
there  could  be  adverse  effects  on  inventory  levels,  results  of  operations,  customer  relationships  and  Grainger’s 
reputation.  In  addition,  Grainger  has  strategic  relationships  with  a  number  of  vendors.  In  the  event  Grainger  was 
unable  to  maintain  those  relations,  there  might  be  a  loss  of  competitive  pricing  advantages  which  could,  in  turn, 
adversely affect results of operations.

Grainger requires its suppliers and their sub-suppliers, for products sold in the U.S., Canada and Mexico, to comply 
with  Grainger’s  Supplier  Code  of  Ethics,  or  other  similar  responsible  sourcing  standards,  as  a  condition  to  doing 
business with Grainger. Grainger’s Supplier Code of Ethics focuses on four main areas of ethical sourcing: human 
rights, labor (including prohibitions on child and forced labor), environment and anti-corruption. Grainger does not 
control its suppliers and their sub-suppliers, and neither Grainger nor its suppliers or other partners may be able to 
uncover  all  instances  of  noncompliance  with  Grainger’s  Supplier  Code  of  Ethics  and  ethical  and  lawful  business 
practices.  Even an isolated incident, or the aggregate effect of individually insignificant incidents, can erode trust 
and  confidence,  particularly  if  they  result  in  adverse  publicity,  governmental  investigations,  product  recalls,  or 
litigation, and as a result, could tarnish Grainger’s brand and lead to adverse effects on Grainger’s business. 

Grainger’s business and operations have been and could in the future be adversely affected by the global 
outbreak of the Coronavirus and its variants (COVID-19 pandemic), or other global outbreaks of pandemic 
disease. 
Any global outbreaks of pandemic disease, such as the COVID-19 pandemic, could have a material adverse effect 
on  Grainger’s  business,  results  of  operations  and  financial  condition,  including  liquidity,  capital  and  financing 
resources. 

Additional effects from global pandemics on Grainger's business could include adverse impacts on transportation, 
including shipping delays and port disruptions, increased shipping costs, constraints on the availability of products, 
inflation,  and  labor  shortages.  Furthermore,  Grainger's  ability  to  collect  its  accounts  receivable  or  receive  product 
ordered from suppliers, as customers and suppliers face higher liquidity and solvency risks and seek terms that are 
less  favorable  to  Grainger,  may  adversely  affect  the  Company’s  business.  These  adverse  effects  could  result  in 
product shortages, including certain PPE and cleaning supplies, and may impact the Company’s ability to maintain 
sufficient  inventory  and  to  accurately  predict  demand  or  lead  times,  which  might  cause  it  to  be  unable  to  service 
customer  demand  or  expose  it  to  risks  of  product  shortages. Addressing  shortages  may  require  the  Company  to 
procure products from new suppliers or through brokers with whom it has a limited or no prior relationship. These 
developments,  alone  or  in  combination,  could  materially  adversely  affect  Grainger’s  future  sales  and  results  of 
operations.

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Moreover, global outbreaks such as the COVID-19 pandemic have resulted in a widespread health crisis that has 
adversely affected and could continue to adversely affect the economies of many countries, resulting in a global or 
regional  economic  downturn  or  recession  and  supply  chain  challenges.  Any  such  recession  could  result  in  a 
significant  decline  in  access  to  products,  demand  for  the  Company’s  products  or  limit  Grainger’s  ability  to  access 
capital markets, any of which could materially adversely affect the Company’s business, results of operations and 
financial condition.

The  duration  and  ultimate  impact  of  a  global  pandemic  on  the  Company’s  business,  results  of  operations  and 
financial condition will depend on numerous evolving factors and future developments, which are highly uncertain 
and  cannot  be  predicted  at  this  time.  Such  factors  and  developments  may  include  the  extent  and  geographic 
spread, severity and duration of the pandemic, including whether there are periods of increased cases, the extent 
and  duration  of  the  impact  on  the  U.S.  or  global  economy,  including  the  pace  and  extent  of  recovery  when  the 
pandemic  subsides,  and  the  actions  that  have  been  or  may  be  taken  by  various  governmental  authorities  in 
response to the outbreak.

In  addition,  if  the  Company  is  unable  to  respond  to  and  manage  the  impact  of  governmental  mandates, 
requirements or other directives related to a pandemic, the Company’s business and results of operations may be 
adversely affected.

Volatility in commodity prices may adversely affect gross margins.
Some  of  Grainger’s  products  contain  significant  amounts  of  commodity-priced  materials,  such  as  steel,  copper, 
petroleum derivatives, rare earth minerals, or other materials or inputs required to manufacture certain products and 
are  subject  to  price  changes  based  on  fluctuations  in  the  commodities  market. The  recent  global  geopolitical  and 
trade  environment  has  resulted  in  raw  material  inflation  and  potential  for  increased  escalation  of  domestic  and 
international tariffs and retaliatory trade policies. Further changes in U.S. trade policy (including new or additional 
increases in duties or tariffs) and retaliatory actions by U.S. trade partners could result in a worsening of economic 
conditions. The level of demand for Grainger's products and services is influenced in multiple ways by the price and 
availability of raw materials and commodities, including fuel. Fluctuations in the price of fuel or increased demand 
for freight services, including as a result of outbreaks of pandemic disease such as the COVID-19 pandemic, could 
affect  transportation  costs.  Grainger’s  ability  to  pass  on  such  increases  in  costs  in  a  timely  manner  depends  on 
market conditions. The inability to pass along cost increases could result in lower gross margins. In addition, higher 
prices could reduce demand for these products, resulting in lower sales volumes. 

Fluctuations in foreign currency could have an effect on reported results of operations.
Grainger’s  exposure  to  fluctuations  in  foreign  currency  rates  results  primarily  from  the  translation  exposure 
associated  with  the  preparation  of  the  Consolidated  Financial  Statements,  as  well  as  from  transaction  exposure 
associated  with  transactions  in  currencies  other  than  an  entity’s  functional  currency.  While  the  Consolidated 
Financial  Statements  are  reported  in  U.S.  dollars,  the  Financial  Statements  of  Grainger’s  subsidiaries  outside  the 
U.S. are prepared using the local currency as the functional currency and translated into U.S. dollars. In addition, 
Grainger  is  exposed  to  foreign  currency  exchange  rate  risk  with  respect  to  the  U.S.  dollar  relative  to  the  local 
currencies  of  Grainger’s  international  subsidiaries,  primarily  the  Japanese  yen,  Canadian  dollar,  British  pound 
sterling, Mexican peso, Chinese renminbi and euro, arising from transactions in the normal course of business, such 
as sales and loans to wholly owned subsidiaries, sales to customers, purchases from suppliers, and bank loans and 
lines  of  credit  denominated  in  foreign  currencies.  The  foreign  currency  exchange  rate  is  driven  by  a  variety  of 
macroeconomic factors and fiscal decisions of various governments and central banks, all of which Grainger has no 
control  over.  Grainger  also  has  foreign  currency  exposure  to  the  extent  receipts  and  expenditures  are  not 
denominated  in  a  subsidiary’s  functional  currency  and  that  could  have  an  impact  on  sales,  costs  and  cash  flows. 
These fluctuations in foreign currency exchange rates has affected and may continue to affect Grainger’s results of 
operations and impact reported net sales and net earnings.

The  facilities  maintenance  industry  is  highly  competitive,  and  changes  in  competition  could  result  in 
decreased demand for Grainger’s products and services.
Grainger competes in a variety of ways, including product assortment and availability, services offered to customers, 
pricing,  purchasing  convenience,  and  the  overall  experience  Grainger  offers.  This  includes  the  ease  of  use  of 
Grainger’s high-touch operations, eCommerce platforms and delivery of products.

15

There  are  several  large  competitors  in  the  industry,  although  most  of  the  market  is  served  by  small  local  and 
regional competitors. Grainger faces competition in all markets it serves from manufacturers (including some of its 
own  suppliers)  that  sell  directly  to  certain  segments  of  the  market,  wholesale  distributors,  catalog  houses,  retail 
enterprises and online businesses that compete with price transparency.

To remain competitive, the Company must be willing and able to respond to market pressures. Downward pressure 
on  sales  prices,  changes  in  the  volume  of  orders,  and  an  inability  to  pass  higher  product  costs  on  to  customers 
could  cause  Grainger’s  gross  profit  percentage  to  fluctuate  or  decline.  Grainger  may  not  be  able  to  pass  rising 
product costs to customers if those customers have ready product or supplier alternatives in the marketplace. These 
pressures could have a material effect on Grainger’s sales and profitability. If the Company is unable to grow sales 
or reduce costs, among other actions, the Company’s results of operations and financial condition may be adversely 
affected.

Moreover, Grainger expects technological advancements and the increased use of eCommerce solutions within the 
industry to continue to evolve at a rapid pace. As a result, Grainger’s ability to effectively compete requires Grainger 
to respond and adapt to new industry trends and developments. Developing, upgrading, managing or implementing 
new technologies, business applications, strategies and innovations may require significant investment of resources 
by the Company, may result in unexpected costs and disruptions to operations, may take longer than expected, may 
increase the Company’s vulnerability to cyber breaches, attacks or intrusions, and may not provide all anticipated 
benefits.

The growth of Grainger’s eCommerce platforms exposes Grainger to additional risks which could adversely 
affect Grainger’s reputation, financial performance and operating results. 
The successful execution of Grainger’s eCommerce growth strategy depends on a number of factors, including the 
Company’s investment in its eCommerce platforms, consumer preferences and purchasing trends, and the ability to 
deliver  a  seamless  procurement  experience  across  digital  and  also  physical  retail  channels.  As  its  eCommerce 
platforms have grown in recent years, Grainger has increased, and expects to continue to increase, its investments 
in  developing,  managing  and  implementing  technology  information  systems,  software  development  and  other 
capabilities  to  provide  simplified  customer  interactions  and  to  provide  high-quality,  user-friendly  service  to  its 
customers  and  streamline  customer  interactions.  Grainger  has  also  made  significant  investments  in  digital 
advertising and customer acquisition and retention efforts for its eCommerce channels, including through paid and 
non-paid advertising such as display advertising, search engine optimization, email and mobile “push” notifications. 
If Grainger’s customer-facing technology systems are perceived as more difficult or less compelling for customers to 
use  than  those  of  the  Company’s  competitors,  or  if  digital  marketing  efforts  are  unsuccessful  or  if  Grainger  is 
otherwise  unsuccessful  at  realizing  the  benefits  of  these  investments,  its  reputation,  financial  condition  and 
operating results may be adversely affected.

In  addition,  the  successful  operation  of  Grainger’s  eCommerce  channels  depends  in  part  upon  third  parties  and 
factors  over  which  Grainger  has  limited  or  no  control.  For  example,  Grainger  relies  in  part  on  Internet  search 
engines to drive traffic to its websites, and the reach of Grainger’s eCommerce channels is impacted by how and 
where its websites rank in both paid and unpaid search results. Potential changes to search engine ranking rules 
could cause Grainger’s websites to place lower in search results and cause Grainger to incur increased advertising 
costs  in  order  to  increase  its  visibility.  Further,  ongoing  changes  in  the  legal  and  regulatory  requirements 
surrounding  data  privacy,  online  tracking  technologies  such  as  cookies,  digital  advertising  and  other  eCommerce 
matters could require Grainger to modify its eCommerce strategy, incur significant additional costs to comply with 
such  changes  or  otherwise  adversely  affect  Grainger’s  business,  results  of  operations  or  financial  condition. 
Grainger  also  relies  on  email  and  other  messaging  services  to  promote  its  websites  and  product  offerings,  and 
changes in the Company’s current or prospective customers’ use of email or other messaging services or actions by 
third  parties  to  block,  restrict  or  charge  for  the  delivery  of  such  messages  could  adversely  affect  sales  through 
Grainger’s eCommerce channels and the Company’s  results of operations.

Changes in customer base or product mix could cause changes in Grainger’s revenue or gross margin, or 
affect Grainger’s competitive position.
From  time  to  time,  Grainger  experiences  changes  in  customer  base  and  product  mix  that  affect  gross  margin. 
Changes  in  customer  base  and  product  mix  result  primarily  from  business  acquisitions,  changes  in  customer 
demand, customer acquisitions, selling and marketing activities, competition and the increased use of eCommerce 
by Grainger and its competitors.

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In  addition,  Grainger  has  entered,  and  may  in  the  future  continue  to  enter,  into  contracts  with  group  purchasing 
organizations  (GPOs)  that  aggregate  the  buying  power  of  their  member  customers  in  negotiating  selling  prices.  If 
the Company is unable to enter into, or sustain, contractual arrangements on a satisfactory commercial basis with 
GPOs, Grainger's results of operations could be adversely affected.

As  customer  base  and  product  mix  change  over  time,  Grainger  must  identify  new  products,  product  lines  and 
services that respond to industry trends and customer needs. The inability to introduce new products and services 
and  effectively  integrate  them  into  Grainger’s  existing  assortment  could  have  a  negative  impact  on  future  sales 
growth and Grainger’s competitive position. The inclusion of Grainger-branded products in the product assortment 
could subject Grainger to increased claims and litigation activity. In addition, any insurance or indemnification rights, 
including against the manufacturer of such products, may be insufficient or unavailable to protect Grainger against 
potential loss exposures.

Grainger’s common stock may be subject to volatility or price declines.
The trading prices and volumes of Grainger’s common stock may be subject to broad and unpredictable fluctuations 
due  to  changes  in  economic,  political  and  market  conditions,  the  financial  results  and  business  strategies  of 
Grainger  and  its  competitors,  changes  in  expectations  as  to  Grainger’s  future  financial  or  operating  performance, 
including  estimates  by  securities  analysts  and  investors,  the  Company’s  failure  to  meet  the  financial  performance 
guidance  or  other  forward-looking  statements  provided  to  the  public,  speculation,  coverage  or  sentiment  in  the 
media or investment community or by groups of individual investors, changes in capital structure, share repurchase 
programs  or  dividend  policies,  economic  decline,  political  unrest  or  geopolitical  conflict,  outbreak  of  pandemic 
disease such as the COVID-19 pandemic, and a number of other factors, including those discussed in this Item 1A. 
These factors, many of which are outside of Grainger’s control, could cause stock price and trading volume volatility 
or  Grainger’s  stock  price  to  decline.  Volatility  in  the  price  of  Grainger's  securities  could  result  in  the  filing  of 
securities class action litigation, which could result in substantial costs and the diversion of management time and 
resources.

Grainger  has  a  controlling  ownership  interest  in  MonotaRO,  which  is  listed  on  the  Tokyo  Stock  Exchange  (TSE). 
MonotaRO's  disclosure  and  reporting  obligations  under  TSE  listing  requirements  and  Japanese  securities  laws, 
including  the  timing  of  such  obligations,  may  vary  from  Grainger's  obligations  under  New  York  Stock  Exchange 
listing  requirements  and  U.S.  securities  laws.  MonotaRO's  listed  securities  may  be  subject  to  the  same  volatility, 
price and securities litigation risks to which Grainger's common stock is subject.

Operational Risks
Interruptions  in  the  proper  functioning  of  information  systems  could  disrupt  operations  and  cause 
unanticipated increases in costs and/or decreases in revenues.
The  proper  functioning  of  Grainger’s  information  systems  is  critical  to  the  successful  operation  of  its  business. 
Grainger  continues  to  invest  in  software,  hardware  and  network  infrastructures  in  order  to  effectively  manage  its 
information  systems.  Although  Grainger’s  information  systems  are  protected  with  backup  and  security  systems, 
including  physical  and  software  safeguards  and  remote  processing  capabilities,  information  systems  are  still 
vulnerable  to  damage  or  interruption  from  natural  or  human  induced  disasters,  extreme  weather,  power  losses, 
telecommunication failures, user error, third party actions such as malicious computer programs, denial-of-service 
attacks  and  cybersecurity  breaches,  and  other  problems.  In  addition,  from  time  to  time  Grainger  relies  on  the 
information technology (IT) systems of third parties to assist in conducting its business.

If  Grainger’s  systems  or  those  of  third  parties  on  which  Grainger  depends  are  damaged,  breached,  cease  to 
function  properly  or  are  otherwise  disrupted,  Grainger  may  have  to  make  a  significant  investment  to  repair  or 
replace them and may suffer interruptions in its business operations in the interim. If critical information systems fail 
or otherwise become unavailable, Grainger’s ability to operate its eCommerce platforms, process orders, maintain 
proper levels of inventories, collect accounts receivable, disburse funds, manage its supply chain, monitor results of 
operations, and process and store employee or customer data, among other functions, could be adversely affected. 
Any  such  interruption  of  Grainger’s  information  systems  could  have  a  material  adverse  effect  on  its  business  or 
results  of  operations.  Grainger  has  experienced  these  incidents  in  the  past,  which  it  deemed  immaterial  to  its 
business and operations individually and in the aggregate and may be subject to other incidents in the future. There 
can  be  no  assurance  that  any  future  incidents  will  not  be  material  to  Grainger’s  business,  operations  or  financial 
condition.

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Cybersecurity  incidents,  including  breaches  of  information  systems  security,  could  damage  Grainger’s 
reputation, disrupt operations, increase costs and/or decrease revenues.
Through  Grainger’s  sales  and  eCommerce  channels,  the  Company  collects  and  stores  personally  identifiable, 
confidential,  proprietary  and  other  information  from  customers  so  that  they  may,  among  other  things,  purchase 
products or services, enroll in promotional programs, register on Grainger’s websites or otherwise communicate or 
interact  with  the  Company.  Moreover,  Grainger’s  operations  routinely  involve  receiving,  storing,  processing  and 
transmitting  sensitive  information  pertaining  to  its  business,  customers,  suppliers  and  employees,  and  other 
sensitive matters.

Cyber threats are rapidly evolving and those threats and the means for obtaining access to information in digital and 
other storage media are becoming increasingly sophisticated. Each year, cyber-attackers make numerous attempts 
to  access  the  information  stored  in  the  Company’s  information  systems.  If  successful,  cyber-attacks  may  expose 
Grainger  to  risk  of  loss  or  misuse  of  proprietary  or  confidential  information  or  disruptions  of  business  operations. 
The transition in recent years to remote and “hybrid” working arrangements, may increase Grainger’s vulnerability to 
cybersecurity  incidents,  including  breaches  of  information  systems  security,  which  could  damage  Grainger’s 
reputation and commercial relationships, disrupt operations, increase costs and/or decrease revenues, and expose 
Grainger  to  claims  from  customers,  suppliers,  financial  institutions,  regulators,  payment  card  associations, 
employees and others.

Grainger's  IT  infrastructure  also  includes  products  and  services  provided  by  suppliers,  vendors  and  other  third 
parties,  and  these  providers  can  experience  breaches  of  their  systems  and  products  that  impact  the  security  of 
systems  and  proprietary  or  confidential  information.  Moreover,  from  time  to  time,  Grainger  may  share  information 
with these third parties in connection with the products and services they provide to the business. While Grainger 
requires assurances that these third parties will protect confidential information, there is a risk that the confidentiality 
of data held or accessed by them may be compromised. If successful, those attempting to penetrate Grainger’s or 
its  vendors’  information  systems  may  misappropriate  intellectual  property  or  personally  identifiable,  credit  card, 
confidential, proprietary or other sensitive customer, supplier, employee or business information, or cause systems 
disruption.  While  many  of  Grainger's  agreements  with  these  third  parties  include  indemnification  provisions,  the 
Company may not be able to recover sufficiently, or at all, under such provisions to adequately offset any losses it 
may incur.

Moreover,  the  Company  may  face  the  threat  to  its  computer  systems  of  unauthorized  access,  computer  hackers, 
computer viruses, malicious code, ransomware, phishing, organized cyber-attacks and other security problems and 
system disruptions. Such tactics may also seek to cause payments due to or from the Company to be misdirected to 
fraudulent accounts, which may not be recoverable by the Company.

In addition, a Grainger employee, contractor or other third party with whom Grainger does business may attempt to 
circumvent  security  measures  or  otherwise  access  Grainger’s  information  systems  in  order  to  obtain  such 
information or inadvertently cause a breach involving such information. Further, Grainger’s systems are integrated 
with customer systems in certain cases, and a breach of the Company’s information systems could be used to gain 
illicit access to a customer’s systems and information.

Grainger has been subject to unauthorized accesses of certain supplier and customer information, including in the 
last three years, which it deemed immaterial to its business and operations individually and in the aggregate, and 
may  be  subject  to  other  unauthorized  accesses  of  its  systems  in  the  future. There  can  be  no  assurance  that  any 
future  unauthorized  access  to  or  breach  of  Grainger’s  information  systems  will  not  be  material  to  Grainger’s 
business, operations or financial condition.

Grainger maintains information security staff, policies and procedures for managing risk to its information security 
systems, conducts annual employee awareness training of cybersecurity threats and routinely utilizes consultants to 
assist  in  evaluating  the  effectiveness  of  the  security  of  its  IT  systems.  Moreover,  senior  leadership,  including 
Grainger's Chief Technology Officer and Chief Information Security Officer, present a cybersecurity briefing at every 
Audit Committee meeting, provide "cyber dashboard" reports for the Board material at each meeting, and at least 
annually brief the full Board of Directors. While Grainger has instituted these and other safeguards for the protection 
of information and governance and oversight of its information security posture, because techniques used to obtain 
unauthorized  access  or  to  sabotage  systems  change  frequently  and  generally  are  not  recognized  until  they  are 
launched  against  a  target,  Grainger  may  be  unable  to  anticipate  these  techniques  or  implement  adequate 
preventative measures. Any breach of Grainger’s security measures or any breach, error or malfeasance of those of 
its third-party service providers could cause Grainger to incur significant costs to protect any customers, suppliers, 

18

employees, and other parties whose personal data is compromised and to make changes to its information systems 
and  administrative  processes  to  address  security  issues.  Grainger  works  with  third  party  information  security 
consultants  to  assess  and  enhance  its  policies  and  incident  responses  and  to  respond  to  breaches.  In  addition, 
although  Grainger  maintains  insurance  coverage  that  may,  subject  to  policy  terms  and  conditions,  cover  certain 
aspects  of  cyber  and  information  security  risks,  depending  on  the  nature,  location  and  extent  of  any  event,  such 
insurance coverage may be insufficient to cover all losses.

Grainger  continuously  evaluates  the  need  to  upgrade  and/or  replace  its  systems  and  network  infrastructure  to 
protect its computing environment, to stay current on vendor supported products and to improve the efficiency of its 
systems  and  for  other  business  reasons.  The  implementation  of  new  systems  and  IT  could  adversely  impact  its 
operations  by  imposing  substantial  capital  expenditures,  demands  on  management  time  and  risks  of  delays  or 
difficulties  in  transitioning  to  new  systems.  In  addition,  the  Company's  systems  implementations  may  not  result  in 
productivity improvements at the levels anticipated. Systems implementation disruption and any other IT disruption, 
if not anticipated and appropriately mitigated, could have an adverse effect on its business.

Loss of customer, supplier, employee or intellectual property or other business information or failure to comply with 
data  privacy  and  security  laws  could  disrupt  operations,  damage  Grainger’s  reputation  and  expose  Grainger  to 
claims  from  customers,  suppliers,  financial  institutions,  regulators,  payment  card  associations,  employees  and 
others,  any  of  which  could  have  a  material  adverse  effect  on  Grainger,  and  financial  condition  and  results  of 
operations. Grainger has experienced certain of these cybersecurity incidents in each instance, Grainger provided 
notifications  and  adopted  remedial  measures.  None  of  these  incidents  have  been  deemed  to  be  material  to 
Grainger and Grainger has neither incurred any material net expenses nor been penalized or paid any settlement 
amounts with respect to any cybersecurity breach in the last three years. However there can be no assurance that a 
future breach or incident would not be material to Grainger’s operations and financial condition.

Grainger’s  eCommerce  channels  are  subject  to  risks  related  to  online  payment  methods  and  other  online 
transactions, including through purchasing platforms.
Grainger  accepts  a  variety  of  payment  methods  via  its  eCommerce  channels,  including  credit  card,  debit  card, 
PayPal and other payment methods and other online transactions, including through its eProcurement technologies 
which  communicate  directly  with  Grainger.com  and  Grainger's  other  eCommerce  channels.  While  Grainger 
generally relies on third parties to facilitate eCommerce payments and payment processing services, Grainger may 
become subject to additional compliance requirements and regulations regarding these transactions, and may also 
suffer losses from online fraudulent transactions on its eCommerce channels. In addition, Grainger must pay certain 
transaction fees relating to these transactions, which may increase over time and could have an impact on product 
margin, profitability and operating costs. Grainger’s eCommerce channels may become subject to further rules and 
regulations,  and  changes  in  these  rules  and  regulations,  or  their  interpretation,  could  increase  the  cost  of  doing 
business.

Grainger’s ability to adequately protect its intellectual property or successfully defend against infringement 
claims by others may have an adverse impact on operations.
Grainger’s  business  relies  on  the  use,  validity  and  continued  protection  of  certain  proprietary  information  and 
intellectual property, which includes current and future patents, trade secrets, trademarks, service marks, copyrights 
and confidentiality agreements as well as license and sublicense agreements to use intellectual property owned by 
affiliated entities or third parties. Unauthorized use of Grainger’s intellectual property by others could result in harm 
to  various  aspects  of  the  business  and  may  result  in  costly  and  protracted  litigation  in  order  to  protect  Grainger’s 
rights. In addition, Grainger may be subject to claims that it has infringed on the intellectual property rights of others, 
which could subject Grainger to liability, require Grainger to obtain licenses to use those rights at significant cost or 
otherwise cause Grainger to modify its operations.

In  order  to  compete,  Grainger  must  attract,  retain,  train,  motivate  and  develop  key  employees,  and  the 
failure to do so could have an adverse effect on results of operations.
In  order  to  compete  and  have  continued  growth,  Grainger  must  attract,  retain,  train,  motivate  and  develop 
executives  and  other  key  employees,  including  those  in  managerial,  technical,  sales,  marketing  and  IT  support 
positions.  Grainger  competes  to  hire  employees  at  increasingly  competitive  wage  rates  and  then  must  train  them 
and develop their skills and competencies. Qualified individuals needed to fill open positions may be in short supply 
in  some  areas.  Further,  changes  in  market  compensation  rates  may  adversely  affect  the  Company's  labor  costs. 
Competition for qualified employees could require the Company to pay higher wages to attract a sufficient number 
of  employees.  The  performance  of  Grainger’s  stock  price  could  impact  Grainger’s  use  of  equity-based 
compensation  to  attract  and  retain  executives  and  other  key  employees.  The  Company's  employee  hiring  and 

19

retention also depends on the Company's ability to build and maintain a diverse and inclusive workplace culture that 
enables its employees to thrive.

Grainger’s results of operations could be adversely affected by increased costs due to generally higher wage rates, 
competition for diverse talent, higher employee turnover, increased employee benefit costs, failure to successfully 
hire  executives  and  key  employees  or  the  loss  of  executives  and  key  employees.  Further,  changes  in  the 
Company's  management  team  may  be  disruptive  to  its  business,  and  any  failure  to  successfully  transition  and 
assimilate key new hires or promoted employees could adversely affect its business and results of operations. 

Grainger’s continued success is substantially dependent on positive perceptions of Grainger’s reputation.
One of the reasons customers choose to do business with Grainger and employees choose Grainger as a place of 
employment  is  the  reputation  that  Grainger  has  built  over  many  years.  Grainger  devotes  time  and  resources  to 
environmental, social and governance (ESG) efforts that are consistent with its corporate values and are designed 
to strengthen its business and protect and preserve its reputation, including programs driving ethics and corporate 
responsibility, strong communities, diversity, equity and inclusion, gender equality and environmental sustainability. 
These efforts and programs could be difficult to achieve and costly to implement, and Grainger’s actual or perceived 
failure  to  execute  its  ESG  programs  as  planned  could  adversely  affect  the  Company’s  reputation,  business  and 
financial performance. To be successful in the future, Grainger must continue to preserve, grow and leverage the 
value of Grainger’s brand. Reputational value is based in large part on perceptions of subjective qualities. Even an 
isolated  incident,  or  the  aggregate  effect  of  individually  insignificant  incidents,  can  erode  trust  and  confidence, 
particularly if they result in adverse publicity, governmental investigations or litigation, and as a result, could tarnish 
Grainger’s brand and lead to adverse effects on Grainger’s business.

Regulatory, Legal and Tax Risks
Grainger is subject to various domestic and foreign laws, regulations and standards. Failure to comply or 
unforeseen  developments  in  related  contingencies  such  as  litigation  could  adversely  affect  Grainger's 
financial condition, profitability and cash flows.
Grainger’s  business  is  subject  to  legislative,  legal,  and  regulatory  risks  and  conditions  specific  to  the  countries  in 
which  it  operates.  In  addition  to  Grainger’s  U.S.  operations,  which  in  2022  generated  approximately  82%  of  its 
consolidated  net  sales,  Grainger  operates  its  business  principally  through  wholly  owned  subsidiaries  in  Canada, 
Mexico, and the U.K., and its majority-owned subsidiary in Japan.

The  wide  array  of  laws,  regulations  and  standards  in  each  domestic  and  foreign  jurisdiction  where  Grainger 
operates,  include,  but  are  not  limited  to,  advertising,  marketing  and  Internet  regulations  (including  the  use  of 
proprietary or third-party “cookies” in connection with Grainger’s eCommerce platforms), anti-bribery and corruption 
laws, anti-competition regulations, data protection (including, because Grainger accepts credit cards, the Payment 
Card Industry Data Security Standard), data privacy (including in the U.S., the California Consumer Privacy Act and 
Privacy Rights Act, in Japan, the Act on Protection of Personal Information, and in the European Union, the General 
Data Protection Regulation 2016) and cybersecurity requirements (including protection of information and incident 
responses), environmental protection laws, foreign exchange controls and cash repatriation restrictions, health and 
safety  laws,  import  and  export  compliance  (including  the  U.S.  Commerce  Department’s  Export  Administration 
Regulations,  trade  sanctions  promulgated  by  the  Office  of  Foreign  Asset  Control  and  anti-money  laundering 
regulations),  intellectual  property  laws,  labor  laws  (including  federal  and  state  wage  and  hour  laws),  product 
compliance or safety laws, supplier regulations regarding the sources of supplies or products, tax laws (including as 
to U.S. taxes on foreign subsidiaries), unclaimed property laws and laws, regulations and standards applicable to 
other  commercial  matters.  Moreover,  Grainger  is  also  subject  to  audits  and  inquiries  in  the  normal  course  of 
business.

Failure to comply with any of these laws, regulations and standards could result in civil, criminal, monetary and non-
monetary  fines,  penalties,  remediation  costs  and/or  significant  legal  fees  as  well  as  potential  damage  to  the 
Company’s reputation. Changes in these laws, regulations and standards, or in their interpretation, could increase 
the cost of doing business, including, among other factors, as a result of increased investments in technology and 
the  development  of  new  operational  processes.  Furthermore,  while  Grainger  has  implemented  policies  and 
procedures and provides training designed to facilitate compliance with these laws, regulations and standards, there 
can  be  no  assurance  that  employees,  contractors,  suppliers,  vendors,  or  other  third  parties  will  not  violate  such 
laws, regulations and standards or Grainger’s policies. Any such failure to comply or violation could individually or in 
the aggregate materially adversely affect Grainger’s financial condition, results of operations and cash flows.

20

In  addition,  Grainger’s  business  and  results  of  operations  in  the  U.K.  may  be  negatively  affected  by  changes  in 
trade policies, or changes in labor, immigration, tax or other laws, resulting from the U.K.’s exit from the European 
Union.

Grainger  is  subject  to  a  number  of  rules  and  regulations  related  to  its  government  contracts,  which  may 
result in increased compliance costs and potential liabilities.
Grainger’s  contracts  with  federal,  state  and  local  government  entities  are  subject  to  various  and  changing 
regulations  related  to  procurement,  formation  and  performance.  In  addition,  the  Company’s  government  contracts 
may provide for termination, reduction or modification by the government at any time, with or without cause. From 
time to time, Grainger is subject to governmental or regulatory investigations or audits related to its compliance with 
these rules and regulations. Violations of these regulations could result in fines, criminal sanctions, the inability to 
participate in existing or future government contracting and other administrative sanctions. Any such penalties could 
result  in  damage  to  the  Company’s  reputation,  increased  costs  of  compliance  and/or  remediation  and  could 
adversely affect the Company’s financial condition and results of operations.

In  conducting  its  business,  Grainger  may  become  subject  to  legal  proceedings  or  governmental 
investigations,  including  in  connection  with  product  liability  or  product  compliance  claims  if  people, 
property or the environment are harmed by Grainger’s products or services.
Grainger  is,  and  from  time  to  time  may  become,  party  to  a  number  of  legal  proceedings  or  governmental 
investigations  for  alleged  violations  of  laws,  rules  or  regulations.  Grainger  also  may  be  subject  to  disputes  and 
proceedings  incidental  to  its  business,  including  product-related  claims  for  personal  injury  or  illness,  death, 
environmental or property damage or other commercial disputes, including the proceedings discussed in Note 15 to 
the Consolidated Financial Statements included in Part II, Item 8: Financial Statements and Supplementary Data of 
this Form 10-K. The defense of these proceedings may require significant expenses and divert management’s time 
and attention, and Grainger may be required to pay damages that could individually or in the aggregate materially 
adversely  affect  its  financial  condition,  results  of  operations  and  cash  flows.  In  addition,  any  insurance  or 
indemnification  rights  that  Grainger  may  have  with  respect  to  such  matters  may  be  insufficient  or  unavailable  to 
protect  the  Company  against  potential  loss  exposures.  Grainger  also  may  be  requested  or  required  to  recall 
products or take other actions. The Company’s reputation could also be adversely affected by any resulting negative 
publicity. 

Tax changes could affect Grainger’s effective tax rate and future profitability.
Grainger’s future results could be adversely affected by changes in the effective tax rate as a result of Grainger’s 
relative  overall  profitability  and  the  mix  of  earnings  in  countries  with  differing  statutory  tax  rates,  changes  in  tax 
legislation,  the  results  of  the  examination  of  previously  filed  tax  returns,  and  continuing  assessment  of  the 
Company’s  tax  exposures.  For  example,  the  Company  continues  to  monitor  the  Inflation  Reduction  Act  of  2022 
(IRA) and other similar regulatory developments to evaluate their potential impact on Grainger’s tax rate, financial 
statements and share repurchase program.

Grainger may be adversely impacted by the effects of climate change and may incur increased costs and 
experience  other  impacts  due  to  new  or  more  stringent  environmental  laws  and  regulations  designed  to 
address climate change.  
The  potential  impacts  of  climate  change  on  the  Company’s  suppliers,  product  offerings,  operations,  facilities  and 
customers  are  accelerating  and  uncertain.  Increased  public  awareness  and  concern  regarding  global  climate 
change may result in more international, federal, and/or state or other stakeholder requirements or expectations that 
could result in more restrictive or expansive standards, such as stricter limits on greenhouse gas emissions or more 
prescriptive reporting of environmental, social, and governance metrics. There continues to be a lack of consistent 
climate  change  legislation  and  standards,  which  creates  economic  and  regulatory  uncertainty.  New  laws, 
regulations and enforcement could strain the Company’s suppliers and result in increased compliance-related costs, 
which could result in higher product costs that are passed to the Company. New or changing environmental laws 
and  regulations  could  also  increase  the  Company’s  operating  costs,  including  through  higher  utility  and 
transportation costs, and Grainger is unable to predict the potential impact such laws and regulations could have on 
its  financial  condition  and  results  of  operations.  In  addition,  the  potential  physical  risks  of  climate  change  may 
impact  the  availability  and  cost  of  materials  and  natural  resources,  sources  and  supply  of  energy  and  product 
demand,  and  could  increase  the  Company’s  operating  costs.  Natural  disasters  as  a  result  of  climate  change  at 
locations  where  the  Company,  its  suppliers  or  customers  operate  could  cause  disruptions  to  the  Company’s 
operations, which could adversely affect sales and could negatively impact Grainger’s business, financial condition, 
results  of  operations  and  cash  flows.  If  environmental  laws  and  regulations  are  either  changed  or  adopted  that 
impose significant operational restrictions or compliance requirements upon the Company or its suppliers, products, 

21

or customers, or the Company's operations are disrupted due to physical impacts of climate change, the Company's 
business, capital expenditures, financial condition, results of operations and competitive position could be negatively 
impacted.

Credit and Liquidity Risks
Changes  in  Grainger’s  credit  ratings  and  outlook  may  reduce  access  to  capital  and  increase  borrowing 
costs.
Grainger’s credit ratings are based on a number of factors, including the Company’s financial strength and factors 
outside of Grainger’s control, such as conditions affecting Grainger’s industry generally or the introduction of new 
rating practices and methodologies. Grainger cannot provide assurances that its current credit ratings will remain in 
effect  or  that  the  ratings  will  not  be  lowered,  suspended  or  withdrawn  entirely  by  the  rating  agencies.  If  rating 
agencies lower, suspend or withdraw the ratings, the market price or marketability of Grainger’s securities may be 
adversely affected. In addition, any change in ratings could make it more difficult for the Company to raise capital on 
favorable  terms,  impact  the  Company’s  ability  to  obtain  adequate  financing,  and  result  in  higher  interest  costs  for 
the Company’s existing credit facilities or on future financings.

Grainger has incurred substantial indebtedness and may incur substantial additional indebtedness, which 
could  adversely  affect  cash  flow,  decrease  business  flexibility,  or  prevent  Grainger  from  fulfilling  its 
obligations.
As  of  December  31,  2022,  Grainger’s  consolidated  indebtedness  was  approximately  $2.3  billion. The  Company’s 
indebtedness  could,  among  other  things,  limit  Grainger’s  ability  to  respond  to  rapidly  changing  business  and 
economic  conditions,  require  the  Company  to  dedicate  a  substantial  portion  of  its  cash  flows  to  the  payment  of 
principal  and  interest  on  its  indebtedness,  reducing  the  funds  available  for  other  business  purposes,  and  make  it 
more difficult to satisfy the Company’s financial obligations as they come due during periods of adverse economic 
and industry conditions.

The  agreements  governing  Grainger’s  debt  agreements  and  instruments  contain  representations,  warranties, 
affirmative,  negative  and  financial  covenants,  and  default  provisions.  Grainger’s  failure  to  comply  with  these 
restrictions and obligations could result in a default under such agreements, which may allow Grainger’s creditors to 
accelerate  the  related  indebtedness.  Any  such  acceleration  could  have  a  material  adverse  effect  on  Grainger’s 
business, financial condition, results of operations, cash flows, and its ability to obtain financing on favorable terms 
in the future.

In  addition,  Grainger  may  in  the  future  seek  to  raise  additional  financing  for  working  capital,  capital  expenditures, 
refinancing  of  indebtedness,  share  repurchases  or  other  general  corporate  purposes.  Grainger’s  ability  to  obtain 
additional financing will be dependent on, among other things, the Company’s financial condition, prevailing market 
conditions  and  numerous  other  factors  beyond  the  Company’s  control.  Such  additional  financing  may  not  be 
available on commercially reasonable terms or at all. Any inability to obtain financing when needed could materially 
adversely affect the Company’s business, financial condition or results of operations.

Item 1B: Unresolved Staff Comments 

None.

22

Item 2: Properties

As  of  December  31,  2022,  Grainger’s  owned  and  leased  facilities  totaled  approximately  30.3  million  square  feet. 
Grainger owns and leases facilities primarily in the U.S., Japan, Canada(5), Mexico(6), Puerto Rico(7) and the U.K.(8)
The Company's corporate headquarters is located in Lake Forest, Illinois and other general offices are located in the 
Chicago Metropolitan area. Grainger believes that its properties are generally in excellent condition, well maintained 
and suitable for the conduct of business. 

The following table includes Grainger's material facilities: 

Location

Facility and Use(9)

U.S.(1) 
U.S.(2)
Japan(3)
U.S.(4)

DCs

Branch Locations

DCs

Other Facilities

Size in Square Feet 
(in thousands)
10,368

6,325

3,924

3,638

Segment
High-Touch Solutions N.A.

High-Touch Solutions N.A.

Endless Assortment

High-Touch Solutions N.A.

(1)     Consists of 19 DCs that range in size from approximately 61,000 to 1.5 million square feet, including three 
leased facilities that primarily manage bulk products, that were previously disclosed in Other Facilities. The 
remaining DCs are primarily owned.

(2)     Consists of 246 branches, 49 onsite and four will-call express locations. These branches range in size from 

approximately 500 to 109,000 square feet. These facilities are primarily owned.

(3)     Consists of seven DCs that range in size from approximately 11,000 to 2 million square feet. These facilities 
are primarily leased. Other facilities include office space that range in size from approximately 1,000 to 49,000 
square feet. These facilities are also primarily leased.

(4)     Primarily consists of storage facilities, office space and customer service centers. These facilities are owned 

and leased. These facilities range in size from approximately 200 to 633,000 square feet.

(5)    In Canada, Grainger has 35 branch locations, five DCs and other facilities which total two million square feet.
(6)      In Mexico, Grainger has 16 branch locations and two DCs which total 649,000 square feet. 
(7)      In Puerto Rico, Grainger has three branch locations and one DC which total 95,000 square feet. 
(8)      In the U.K., Grainger has 37 branch locations, one DC and other facilities which total 751,000 square feet. 
(9)     Owned facilities are not subject to any mortgages.

Item 3: Legal Proceedings 

For  a  description  of  legal  proceedings,  see  the  disclosure  contained  in  Note  15  to  the  Consolidated  Financial 
Statements included in Part II, Item 8: Financial Statements and Supplementary Data of this Form 10-K, which is 
incorporated herein by reference.

Item 4: Mine Safety Disclosures

Not applicable.

23

Item  5:  Market  for  Registrant’s  Common  Equity,  Related  Shareholder  Matters  and  Issuer  Purchases  of 
Equity Securities

PART II 

Market Information and Dividends

Grainger's common stock is listed and traded on the New York Stock Exchange, under the symbol GWW. 

Dividends
Grainger  expects  that  its  practice  of  paying  quarterly  dividends  on  its  common  stock  will  continue,  although  the 
payment of future dividends is at the discretion of Grainger’s Board of Directors and will depend upon Grainger’s 
earnings, capital requirements, financial condition and other factors.

Holders

The approximate number of shareholders of record of Grainger’s common stock as of January 31, 2023, was 531 
with approximately 423,817 additional shareholders holding stock through nominees. 

Purchases of Equity Securities by the Issuer and Affiliated Purchasers
The following table provides information relating to Grainger's repurchase of common stock during the three months 
ended December 31, 2022:

Period
Oct. 1 – Oct. 31
Nov. 1 – Nov. 30
Dec. 1 – Dec. 31
Total

Total Number of 
Shares 
Purchased (A) (D)
141,647
131,768
130,147
403,562

Average Price 
Paid Per Share (B)
$521.62
$595.88
$575.69

Total Number of 
Shares 
Purchased as 
Part of Publicly 
Announced Plans 
or Programs (C)
141,647
131,722
129,348
402,717

Maximum Number of
Shares That May Yet be Purchased 
Under the
Plans or Programs

3,003,036  shares
2,871,314  shares
2,741,966  shares

(A) There were no shares withheld to satisfy tax withholding obligations.
(B) Average price paid per share excludes commissions of $0.01 per share paid. 
(C) Purchases were made pursuant to a share repurchase program approved by Grainger's Board of Directors 
and announced April 28, 2021 (2021 Program). The 2021 Program authorized the repurchase of up to five 
million shares with no expiration date.

(D) The  difference  of  845  shares  between  the  Total  Number  of  Shares  Purchased  and  the  Total  Number  of 
Shares  Purchased  as  Part  of  Publicly Announced  Plans  or  Programs  represents  shares  purchased  by  the 
administrator  and  record  keeper  of  the  W.W.  Grainger,  Inc.  Retirement  Savings  Plan  for  the  benefit  of  the 
team members who participate in the plan.

24

Company Performance

The  following  stock  price  performance  graph  compares  the  cumulative  total  return  on  an  investment  in  Grainger 
common stock with the cumulative total return of an investment in each of the Dow Jones US Industrial Suppliers 
Total Stock Market Index and the S&P 500 Stock Index. It covers the period commencing December 31, 2017 and 
ending December 31, 2022. The graph assumes that the value for the investment in Grainger common stock and in 
each index was $100 on December 31, 2017, and that all dividends were reinvested.

December 31,

2018

2019

2020

2017
$  100  $  122  $  149  $  183  $  235  $  256 
157 
184 

100 
100 

126 
122 

149 
153 

192 
209 

96 
92 

2021

2022

W.W. Grainger, Inc.
Dow Jones US Industrial Suppliers Total Stock Market Index
S&P 500 Stock Index

Item 6: [Reserved]

25

Item 7: Management’s Discussion and Analysis of Financial Condition and Results of Operations 

Objective

The following Management’s Discussion and Analysis (MD&A) of Financial Condition and Results of Operations is 
intended  to  help  the  reader  understand  the  results  of  operations  and  financial  condition  of  W.W.  Grainger,  Inc. 
(Grainger or Company) as it is viewed by the Company. The following discussion should be read in conjunction with 
the  Consolidated  Financial  Statements  and  accompanying  notes  included  in  Part  II,  Item  8:  Financial  Statements 
and  Supplementary  Data  of  this  Form  10-K.  This  section  of  this  Form  10-K  generally  discusses  2022  and  2021 
items  and  year-to-year  comparisons  between  2022  and  2021.  Discussions  of  2020  items  and  year-to-year 
comparisons between 2021 and 2020 are not included in this Form 10-K, and can be found in MD&A of Financial 
Condition and Results of Operations in Part II, Item 7 of the Company’s Annual Report on Form 10-K for the fiscal 
year ended December 31, 2021.

Percentage figures included in this section have not been calculated on the basis of such rounded figures but on the 
basis of such amounts prior to rounding. For this reason, percentage amounts in this section may vary slightly from 
those  obtained  by  performing  the  same  calculations  using  the  figures  in  the  Company's  Consolidated  Financial 
Statements or in the associated text.

Overview
W.W.  Grainger,  Inc.  is  a  broad  line  distributor  of  maintenance,  repair  and  operating  (MRO)  products  and  services 
with  operations  primarily  in  North  America  (N.A.),  Japan  and  the  United  Kingdom  (U.K.).  Grainger  uses  a 
combination of its high-touch solutions and endless assortment businesses to serve its customers worldwide, which 
rely on Grainger for products and services that enable them to run safe, sustainable and productive operations.

Strategic Priorities
The Company’s continued strategic priority for 2023 is to relentlessly expand Grainger’s leadership position in the 
MRO space by being the go-to partner for people who build and run safe and productive operations. To achieve this, 
each Grainger business has a set of strategic objectives. The high-touch solutions businesses are focused on key 
initiatives that drive top-line revenue and MRO market outgrowth. Additionally, the high-touch solutions businesses 
are  focused  on  growing  through  differentiated  sales  and  services  (e.g.,  direct  customer  relationships  and  onsite 
services),  advantaged  MRO  solutions  (e.g.,  get  customers  the  exact  products  and  services  they  need  to  solve  a 
problem  quickly)  and  unparalleled  customer  service  (e.g.,  deliver  flawlessly  on  every  customer  transaction).  The 
endless assortment businesses are focused on product assortment expansion and innovative customer acquisition 
and  retention. Additionally,  all  Grainger  businesses  are  focused  on  continuously  improving  customer  experience, 
productivity  and  optimizing  and  scaling  cost  structures  and  investing  in  digital  marketing,  technology  and  supply 
chain infrastructure to ultimately deliver long-term returns for shareholders.

Recent Events

Inflation Reduction Act of 2022
In August 2022, the Inflation Reduction Act of 2022 (IRA) was signed into United States (U.S.) law. Under the IRA, 
there  is  a  new  15%  corporate  minimum  tax  and  a  new  1%  excise  tax  on  net  stock  repurchases,  effective  after 
December  31,  2022.  In  addition,  the  IRA  contains  provisions  relating  to  climate  change,  energy  and  health  care. 
Based on Grainger's current analysis of the provisions, the Company does not anticipate compliance with the IRA 
will result in a material impact to the Consolidated Financial Statements.

Inflationary Cost Environment and Macroeconomic Pressures

In combination with the economic recovery of the ongoing COVID-19 pandemic, the global economy continues to 
experience volatile disruptions including to the commodity, labor and transportation markets. These disruptions have 
contributed to an inflationary environment which has affected, and may continue to affect, the price and availability 
of  certain  products  and  services  necessary  for  the  Company's  operations.  Such  disruptions  have  impacted,  and 
may  continue  to  impact,  the  Company's  business,  financial  condition  and  results  of  operations.  As  a  result  of 
continued inflation, the Company has implemented strategies designed to mitigate certain adverse effects of higher 
costs while also remaining market price competitive. 

The Company continues to monitor economic conditions in the U.S. and globally, and the impact of macroeconomic 
pressures,  including  rising  interest  rates,  fluctuating  currency  exchange  rates  and  recession  fears,  on  the 
Company’s  business,  customers,  suppliers  and  other  third  parties.  Historically,  the  Company’s  broad  and  diverse 

26

customer base and the nondiscretionary nature of the Company’s products to its customers has helped it perform 
well  in  the  industrial  MRO  market  in  recessionary  periods.  The  full  extent  and  impact  of  these  conditions  are 
uncertain and cannot be predicted at this time.

Geopolitical Events
In  February  2022,  Russia  invaded  Ukraine.  In  response  to  the  conflict,  the  U.S.  and  other  countries  have 
implemented economic and other sanctions. While Grainger has limited direct exposure in Russia and Ukraine, the 
Company continues to monitor any broader impact on the global economy, including with respect to inflation, supply 
chains  and  fuel  prices.  The  full  impact  of  the  conflict  on  the  Company’s  business  and  financial  results  remains 
uncertain and will depend on the severity and duration of the conflict and its impact on global and regional economic 
conditions. 

The Company does not currently expect significant disruption to its overall business resulting from these events.

For further discussion of the Company's risks and uncertainties, see Part I, Item 1A: Risk Factors of this Form 10-K.

27

Results of Operations
The  following  table  is  included  as  an  aid  to  understanding  changes  in  Grainger's  Consolidated  Statements  of 
Earnings (in millions of dollars). 

For the Years Ended December 31,

2022

2021

Net sales(1)
Cost of goods sold
Gross profit
Selling, general and administrative expenses
Operating earnings
Other expense – net
Income tax provision
Net earnings
Noncontrolling interest

$  15,228  $  13,022 
8,302 
4,720 
3,173 
1,547 
62 
371 
1,114 
71 
Net earnings attributable to W.W. Grainger, Inc. $  1,547  $  1,043 
$  30.06  $  19.84 

9,379 
5,849 
3,634 
2,215 
69 
533 
1,613 
66 

Diluted earnings per share:

Percent 
Increase/
(Decrease) 
from Prior 
Year

 16.9 %
 13.0 
 23.9 
 14.5 
 43.2 
 10.6 
 43.8 
 44.8 
 (7.1) 
 48.4 
 51.5 %

As a Percent of Net 
Sales

2022
 100.0 %  100.0 %

2021

 61.6 
 38.4 
 23.9 
 14.5 
 0.4 
 3.5 
 10.6 
 0.4 
 10.2 

 63.8 
 36.2 
 24.4 
 11.9 
 0.5 
 2.8 
 8.6 
 0.5 
 8.0 

(1)  For  further  information  regarding  the  Company's  disaggregated  revenue,  see  Note  3  of  the  Notes  to  the  Consolidated 
Financial Statements in Part II, Item 8: Financial Statements and Supplementary Data of this Form 10-K.

The following table is included as an aid to understanding the changes in Grainger's total net sales and daily sales 
from the prior period to the most recent period (in millions of dollars):

Net Sales

$ Change from prior-year period

% Change from prior-year period

Daily sales(1)

$ Change from prior-year period

% Change from prior-year period

Daily sales impact of currency fluctuations

$ 

$ 

For the Years Ended December 31,

2022

2021

15,228 

$ 

2,206 

 16.9 %

$ 

59.7 

8.4 

 16.5 %

 (2.8) %

13,022 

1,225 

 10.4 %

51.3 

5.2 

 11.3 %

 0.3 %

(1) Daily sales are defined as the total net sales for the period divided by the number of U.S. selling days in the period. There 
were 255 and 254 sales days in the full year 2022 and 2021, respectively.

Net sales of $15,228 million for the year ended December 31, 2022 increased $2,206 million, or 16.9%, compared 
to the same period in 2021. The increase in net sales was primarily due to growth in the High-Touch Solutions N.A. 
and Endless Assortment segments in 2022. For further discussion on the Company's net sales, see the Segment 
Analysis section below.

28

Gross profit of $5,849 million for the year ended December 31, 2022 increased $1,129 million, or 24%, compared to 
the  same  period  in  2021.  Gross  profit  margin  of  38.4%  increased  2.2  percentage  points  compared  to  the  same 
period in 2021. The increase was driven by favorability in the High-Touch Solutions N.A. and Endless Assortment 
segments. For further discussion on the Company's gross profit, see the Segment Analysis section below.

SG&A  of  $3,634  million  for  the  year  ended  December  31,  2022  increased  $461  million,  or  15%,  compared  to  the 
same  period  in  2021.  The  increase  was  primarily  due  to  higher  marketing,  payroll  and  variable  compensation 
expenses in 2022.

Operating  earnings  of  $2,215  million  for  the  year  ended  December  31,  2022  increased  $668  million,  or  43%, 
compared  to  the  same  period  in  2021.  The  increase  was  driven  by  higher  gross  profit  dollars,  partially  offset  by 
higher SG&A.

Other expense – net of $69 million for the year ended December 31, 2022 increased $7 million, or 11%, compared 
to the same period in 2021. The increase was primarily driven by unfavorable changes in market interest rates in 
2022.

Income taxes of $533 million for the year ended December 31, 2022 increased $162 million, or 44%, compared to 
the same period in 2021. The increase was primarily driven by higher  taxable operating earnings for the full year 
2022. Grainger's effective tax rates were 24.8% and 25.0% for the twelve months ended December 31, 2022 and 
2021, respectively.

Net earnings of $1,547 million attributable to W.W. Grainger, Inc. for the year ended December 31, 2022 increased 
$504 million, or 48%, compared to the same period in 2021. 

Diluted earnings per share was $30.06 for the year ended December 31, 2022, an increase of 52% compared to 
$19.84 for the same period in 2021. The increase was primarily due to higher net earnings in 2022.

29

Non-GAAP Measures

The  following  tables  reconcile  reported  selling,  general  and  administrative  (SG&A)  expenses,  operating  earnings, 
net earnings attributable to W.W. Grainger, Inc. and diluted earnings per share determined in accordance with U.S. 
generally  accepted  accounting  principles  (GAAP)  to  non-GAAP  measures  including  adjusted  SG&A,  adjusted 
operating  earnings,  adjusted  net  earnings  attributable  to  W.W.  Grainger,  Inc.  and  adjusted  diluted  earnings  per 
share. The Company believes that these non-GAAP measures provide meaningful information to assist investors in 
understanding financial results and assessing prospects for future performance as they provide a better baseline for 
analyzing the ongoing performance of its businesses by excluding items that may not be indicative of core operating 
results.  Because  non-GAAP  financial  measures  are  not  standardized,  it  may  not  be  possible  to  compare  these 
measures with other companies' non-GAAP measures having the same or similar names. 

The following tables provide a reconciliation of GAAP to non-GAAP measures (in millions of dollars):

Reported selling, general, and administration expenses

Business divestiture 

Adjusted selling, general, and administration expenses

Reported operating earnings
Business divestiture 
Adjusted operating earnings

Reported net earnings attributable to W.W. Grainger, Inc.

Business divestiture

Adjusted net earnings attributable to W.W. Grainger, Inc.

Reported diluted earnings per share

Business divestiture 

Adjusted diluted earnings per share

For the Years Ended December 31, 

2022

2021

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

3,634  $ 
21 
3,655  $ 

2,215  $ 
(21) 
2,194  $ 

1,547  $ 

(21) 
1,526  $ 

30.06  $ 
(0.40) 
29.66  $ 

3,173 
— 
3,173 

1,547 
— 
1,547 

1,043 

— 
1,043 

19.84 
— 
19.84 

Percent 
Increase 
from Prior 
Year

 14.5 %

 15.2 %

 43.2 %

 41.9 %

 48.4 %

 46.4 %

 51.5 %

 49.5 %

For further information regarding the Company's business divestitures, see Note 2 of the Notes to the Consolidated Financial 
Statements in Part II, Item 8: Financial Statements and Supplementary Data of this Form 10-K.

Noted  in  the  table  above  for  the  twelve  months  ended  December  31,  2022,  Grainger  divested  Cromwell's  wholly 
owned software business in the U.K. (Cromwell subsidiary). As a result of the divestiture, the Company recorded a 
gain in Other businesses of $21 million in SG&A in the fourth quarter of 2022.

Excluding  the  business  divestiture,  adjusted  SG&A  and  adjusted  operating  earnings  for  the  full  year  2022  were 
$3,655 and $2,194, an increase of $482 million and $647 million, or 15% and 42%, respectively, compared to the 
same period in 2021.

Grainger's adjusted effective tax rate was 25.1% for the twelve months ended December 31, 2022. The divestiture 
was non-taxable.

The Company's adjusted net earnings attributable to W.W. Grainger Inc. for the full year 2022 was $1,526 million, 
an increase of $483 million, or 46%, compared to the same period in 2021. 

Adjusted  diluted  earnings  per  share  of  $29.66  increased  49%  compared  to  $19.84  for  the  twelve  months  ended 
December 31, 2021.       

30

Segment Analysis

For further segment information, see Note 14 of the Notes to Consolidated Financial Statements in Part II, Item 8: 
Financial Statements and Supplementary Data of this Form 10-K.

High-Touch Solutions N.A.

The following table shows reported segment results (in millions of dollars):

Net sales

Gross profit

Selling, general and administrative expenses
Operating earnings

For the Years Ended December 31,

2022

2021

Percent 
Increase 
from Prior 
Year

$ 

$ 
$ 

$ 

12,182  $ 

10,186 

 19.6 %

4,951  $ 
2,968  $ 

1,983  $ 

3,906 
2,572 

1,334 

 26.8 %
 15.4 %

 48.7 %

Net sales of $12,182 million for the year ended December 31, 2022 increased $1,996 million, or 19.6%, compared 
to the same period in 2021. On a daily basis, net sales increased 19.1%. This consisted of increased price, which 
includes  customer  mix,  of  10.6%  and  increased  volume,  which  includes  product  mix,  of  8.7%,  partially  offset  by 
unfavorable foreign exchange of 0.2%. 

Gross profit of $4,951 million for the year ended December 31, 2022 increased $1,045 million, or 27%, compared to 
the  same  period  in  2021.  Gross  profit  margin  of  40.6%  increased  2.3  percentage  points  compared  to  the  same 
period in 2021. The increase was primarily due to favorable product mix and lapping of prior year pandemic-related 
inventory adjustments.

SG&A  of  $2,968  million  for  the  year  ended  December  31,  2022  increased  $396  million,  or  15%,  compared  to  the 
same  period  in  2021.  The  increase  was  primarily  due  to  higher  payroll,  marketing  and  variable  compensation 
expenses in 2022. SG&A leverage improved by 0.9 percentage point.

Operating  earnings  of  $1,983  million  for  the  year  ended  December  31,  2022  increased  $649  million,  or  49%, 
compared  to  the  same  period  in  2021.  The  increase  was  driven  by  higher  gross  profit  dollars,  partially  offset  by 
higher SG&A. 

Endless Assortment

The following table shows reported segment results (in millions of dollars):

For the Years Ended December 31,

2022

2021

Percent 
Increase 
(decrease) 
from Prior 
Year

Net sales

Gross profit

Selling, general and administrative expenses
Operating earnings

$ 

$ 
$ 
$ 

2,787  $ 

2,576 

 8.2 %

817  $ 
594  $ 
223  $ 

729 
497 
232 

 12.0 %
 19.4 %
 (3.8) %

Net sales of $2,787 million for the year ended December 31, 2022 increased $211 million, or 8.2%, compared to the 
same  period  in  2021  and  on  a  daily  basis,  net  sales  increased  7.7%.  The  increase  was  due  to  sales  growth  of 
20.1%,  driven  by  strong  new  customer  acquisition  and  repeat  business  for  the  segment,  as  well  as  enterprise 
customer  growth  at  MonotaRO,  partially  offset  by  unfavorable  foreign  exchange  of  12.4%  due  to  changes  in  the 
exchange rate between the U.S. dollar and the Japanese yen.

31

Gross profit of $817 million for the year ended December 31, 2022 increased $88 million, or 12%, compared to the 
same period in 2021. Gross profit margin of 29.3% increased 1.0 percentage point compared to the same period in 
2021. The increase was driven by freight efficiencies and business unit mix in 2022.

SG&A of $594 million for the year ended December 31, 2022 increased $97 million, or 19%, compared to the same 
period in 2021. The increase was due to higher payroll and benefits, occupancy and marketing expenses to support 
the continued growth of the segment in 2022. SG&A leverage decreased 2.0 percentage points.

Operating earnings of $223 million for the year ended December 31, 2022 decreased $9 million, or 4%, compared 
to  the  same  period  in  2021.  The  decrease  was  primarily  driven  by  higher  SG&A,  partially  offset  by  higher  gross 
profit dollars.

Other

Net sales of $259 million for the year ended December 31, 2022 decreased $1 million, or 0.2%, compared to the 
same period in 2021. The decrease was driven by unfavorable foreign exchange of 11.3% due to changes in the 
exchange rate between the U.S. dollar and British pound sterling, partially offset by increased sales growth due to 
improved customer mix of 11.1%.

Operating earnings of $9 million for the year ended December 31, 2022 increased $28 million, or 145%, compared 
to the same period in 2021. The increase was due to the divestiture of Cromwell's software business in the fourth 
quarter of 2022. 

32

Liquidity and Capital Resources

Grainger believes its current balances of cash and cash equivalents, marketable securities and availability under its 
revolving credit facilities will be sufficient to meet  its liquidity needs for the next 12  months and beyond. Grainger 
also  maintains  access  to  capital  markets  and  may  issue  debt  or  equity  securities  from  time  to  time,  which  may 
provide  an  additional  source  of  liquidity.  The  Company  will  continue  to  assess  its  liquidity  position  and  potential 
sources of supplemental liquidity in view of Grainger's operating performance, current economic and capital market 
conditions and other relevant circumstances.

Sources of Liquidity

Cash and Cash Equivalents 

As  of  December  31,  2022  and  2021,  Grainger  had  cash  and  cash  equivalents  of  $325  million  and  $241  million, 
respectively.  The  increase  in  cash  was  primarily  due  to  cash  flows  from  operations  and  lower  volume  of  share 
repurchases, partially offset by working capital changes and higher tax disbursements in 2022. The Company had 
approximately $1.6 billion in available liquidity as of December 31, 2022.

Cash Flows 

The following table shows the Company's cash flow activity for the periods presented (in millions of dollars):

Total cash provided by (used in):

Operating activities
Investing activities
Financing activities

Effect of exchange rate changes on cash and cash equivalents
Increase (decrease) in cash and cash equivalents

For the Years Ended December 31,

2022

2021

$ 

$ 

1,333 
(263) 
(972) 
(14) 
84 

$ 

$ 

937 
(226) 
(1,039) 
(16) 
(344) 

Debt

Grainger  maintains  a  debt  ratio  and  liquidity  position  that  provides  flexibility  in  funding  working  capital  needs  and 
long-term cash requirements. Grainger has various sources of financing available. For further information regarding 
the  Company's  debt  instruments  and  available  financing  sources,  see  Note  6  of  the  Notes  to  the  Consolidated 
Financial Statements in Part II, Item 8: Financial Statements and Supplementary Data of this Form 10-K.

Total debt, which is defined as total interest-bearing debt and lease liabilities as a percent of total capitalization, was 
49.9% and 56.2%, as of December 31, 2022 and 2021, respectively.

Credit Ratings
Grainger  receives  ratings  from  two  independent  credit  ratings  agencies:  Moody's  Investor  Service  (Moody's)  and 
Standard & Poor's (S&P). Both credit rating agencies currently rate the Company's corporate credit at investment 
grade. 

The following table summarizes the Company's credit ratings as of December 31, 2022:

Moody's
S&P

Corporate
A3
A+

Senior Unsecured
A3
A+

Short-term
P2
A1

33

Uses of Liquidity
Internally generated cash flows are the primary source of Grainger's working capital and growth initiatives, including 
capital  expenditures.  The  Company  expects  to  continue  to  return  excess  capital  to  shareholders  through  share 
repurchases and dividends.

Working Capital
The  Company's  working  capital  was  $2,864  million  at  December  31,  2022,  compared  to  $2,455  million  at 
December  31,  2021. The  increase  was  driven  by  higher  accounts  receivable  and  inventory  primarily  due  to  sales 
growth and inflation, partially offset by increased accounts payable. As of December 31, 2022 and 2021, the ratio of 
current assets to current liabilities was 2.5 and 2.7, respectively. 

Capital Expenditures
In  fiscal  2022,  the  Company  continued  U.S.  and  Japanese  supply  chain  investments.  Capital  expenditures  were 
$256  million  and  $255  million  for  the  years  ended  December  31,  2022  and  2021,  respectively.  Capital  project 
spending for 2023 is expected to be in the range  of  $450 and  $525 million. This includes  continued  supply chain 
capacity expansion and technology enhancements across the Company. 

Share Repurchases
For the years ended December 31, 2022 and 2021, Grainger repurchased shares of its common stock in the open 
market  for  $603  million  and  $695  million,  respectively.  Share  repurchases  are  executed  at  prices  the  Company 
determines  appropriate  subject  to  various  factors,  including  market  conditions  and  the  Company's  financial 
performance  and  may  be  effected  through  accelerated  share  repurchase  programs,  open  market  purchases  or 
privately negotiated transactions, including through Rule 10b5-1 plans. Share repurchases for 2023 are expected to 
be in the range of $550 and $700 million.

Dividends
For  the  years  ended  December  31,  2022  and  2021,  Grainger  declared  and  paid  $370  million  and  $357  million, 
respectively, in dividends to holders of the Company's common stock. 

Commitments and Other Contractual Obligations

The Company's material cash requirements include the following commitments and other contractual obligations. 

Debt 
As of December 31, 2022, the Company had outstanding debt obligations with varying maturities for an aggregate 
principal  amount  of  $2,374  million,  with  $35  million  payable  within  12  months.  Total  future  interest  payments 
associated with the Company's outstanding debt obligations was $1,843 million, with $87 million payable within 12 
months.

Purchase Obligations
Grainger  had  purchase  obligations  of  approximately  $1,563  million  as  of  December  31,  2022,  which  includes 
approximately  $1,407  million  payable  within  12  months.  Grainger's  purchase  obligations  primarily  include 
commitments to purchase inventory, uncompleted additions to property, buildings and equipment and other goods 
and  services.  Purchase  obligations  are  made  in  the  normal  course  of  business  to  meet  operating  needs  and  are 
primarily noncancelable.

Leases
The  Company  has  lease  arrangements  for  certain  properties,  buildings  and  equipment  (including  branches, 
warehouses,  DCs  and  office  space). As  of  December  31,  2022,  the  Company  had  fixed  operating  lease  payment 
obligations of $405 million, with $77 million payable within 12 months.

34

Critical Accounting Estimates

The  preparation  of  Grainger’s  Consolidated  Financial  Statements  and  accompanying  notes  are  in  conformity  with 
GAAP  and  the  Company’s  discussion  and  analysis  of  its  financial  condition  and  operating  results  require  the 
Company’s  management  to  make  assumptions  and  estimates  that  affect  the  reported  amounts.  The  Company 
considers  an  accounting  policy  to  be  a  critical  estimate  if:  (1)  it  involves  assumptions  that  are  uncertain  when 
judgment  was  applied,  and  (2)  changes  in  the  estimate  assumptions,  or  selection  of  a  different  estimate 
methodology,  could  have  a  significant  impact  on  Grainger’s  consolidated  financial  position  and  results.  While  the 
Company  believes  the  assumptions  and  estimates  used  are  reasonable,  the  Company’s  management  bases  its 
estimates  on  historical  experience  and  on  various  other  assumptions  it  believes  to  be  reasonable  under  the 
circumstances.  Note  1  of  the  Notes  to  Consolidated  Financial  Statements  in  Part  II,  Item  8:  Financial  Statements 
and Supplementary Data of this Form 10-K describes the significant accounting policies and methods used in the 
preparation of the Company’s Consolidated Financial Statements.

Inventories

Company inventories primarily consist of merchandise purchased for resale and are valued at the lower of cost or 
net  realizable  value.  The  majority  of  the  Company’s  inventory  is  accounted  for  using  the  last-in,  first-out  (LIFO) 
method.  Net  realizable  value  is  based  on  an  analysis  of  inventory  trends  including,  but  not  limited  to,  reviews  of 
inventory levels, sales and cost information and on-hand quantities relative to the sales history for the product and 
shelf-life. The Company's methodology for estimating whether adjustments are necessary is continually evaluated 
for  factors  including  significant  changes  in  product  demand,  liquidation  or  disposition  history  values  and  market 
conditions  such  as  inflation  and  other  acquisition  costs,  including  freight  and  duties.  If  business  or  economic 
conditions change, estimates and assumptions may be adjusted as deemed appropriate. 

Goodwill and Other Intangible Assets

The  Company  evaluates  goodwill  and  indefinite-lived  intangible  assets  for  impairment  annually  during  the  fourth 
quarter  and  more  frequently  if  impairment  indicators  exist.  The  fair  value  of  reporting  units  is  calculated  primarily 
using  the  discounted  cash  flow  method  and  utilizing  value  indicators  from  a  market  approach  to  evaluate  the 
reasonableness  of  the  resulting  fair  values.  The  Company’s  indefinite-lived  intangible  assets  are  primarily  trade 
names. The fair value of trade names is calculated primarily using the relief-from-royalty method, which estimates 
the expected royalty savings attributable to the ownership of the trade name asset. 

The  estimates  used  to  calculate  the  fair  values  of  reporting  units  and  indefinite-lived  intangible  assets  involve  the 
use of significant assumptions, estimates and judgments and changes from year to year based on operating results, 
market conditions, macroeconomic developments and other factors. Changes in these estimates and assumptions 
could  materially  affect  the  determination  of  fair  value  and  impairment  for  each  reporting  unit  and  indefinite-lived 
intangible asset. For further information on the Company's goodwill and other intangible assets, see Note 5 of the 
Notes to Consolidated Financial Statements in Part II, Item 8: Financial Statements and Supplementary Data of this 
Form 10-K.

Contingencies and Legal Matters

The Company is subject to various claims and legal proceedings that arise in the ordinary course of business, the 
outcomes of which are inherently uncertain. The Company accrues for costs relating to litigation claims and other 
contingent matters when it is probable that a liability has been incurred and the amount of the assessment can be 
reasonably estimated. A detailed summary of the Company’s contingencies and legal matters is included in Note 15 
of the Notes to Consolidated Financial Statements in Part II, Item 8: Financial Statements and Supplementary Data 
of this Form 10-K.

35

Item 7A: Quantitative and Qualitative Disclosures About Market Risk

Grainger's primary market risk exposures is as follows: 

Foreign Currency Exchange Rates

Grainger’s financial results, including the value of assets and liabilities, are exposed to foreign currency exchange 
rate risk when the financial statements of the business units outside the U.S., as stated in their local currencies, are 
translated into U.S. dollars. For the fiscal year ended December 31, 2022, approximately 18% of the Company's net 
sales were denominated in a currency other than the Company's functional U.S. dollar currency. Consequently, the 
Company is exposed to the impact of exchange rate volatility primarily between the U.S. dollar and the Japanese 
yen,  Canadian  dollar  and  the  British  pound  sterling.  In  February  2020,  Grainger  entered  into  certain  derivative 
instrument agreements to manage this risk. A hypothetical 10% change in the relative value of the U.S. dollar would 
not materially impact the Company's net earnings for 2022.

For derivative instrument information, see Note 12 of the Notes to Consolidated Financial Statements in Part II, Item 
8: Financial Statements and Supplementary Data of this Form 10-K.

Interest Rate Risks

Grainger  is  exposed  to  interest  rate  risk  on  its  long-term  debt.  In  February  2020,  Grainger  entered  into  certain 
derivative  instrument  agreements  to  hedge  a  portion  of  its  fixed-rate  long-term  debt  to  manage  this  risk.  The 
annualized  effect  of  a  hypothetical  1  percentage  point  increase  in  interest  rates  on  Grainger’s  variable-rate  debt 
obligations would not materially impact the Company's net earnings for 2022.

For  debt  and  derivative  instrument  information,  see  Note  6  and  Note  12  of  the  Notes  to  Consolidated  Financial 
Statements in Part II, Item 8: Financial Statements and Supplementary Data of this Form 10-K.

Commodity Price Risks

Grainger’s transportation costs are exposed to fluctuations in the price of fuel and some sourced products contain 
commodity-priced  materials.  The  Company  regularly  monitors  commodity  trends  and,  as  a  broad  line  supplier, 
mitigates any material exposure to commodity price risk by having alternative sourcing plans in place that mitigate 
the risk of supplier concentration, passing commodity-related inflation to customers or suppliers and continuing to 
scale its distribution networks, including its transportation infrastructure. 

36

Item 8: Financial Statements and Supplementary Data

Report of Independent Registered Public Accounting Firm

To the Shareholders and the Board of Directors of 
W.W. Grainger, Inc. and Subsidiaries

Opinion on the Financial Statements

We  have  audited  the  accompanying  consolidated  balance  sheets  of  W.W.  Grainger,  Inc.  and  Subsidiaries  (the 
Company)  as  of  December  31,  2022  and  2021,  the  related  consolidated  statements  of  earnings,  comprehensive 
earnings, shareholders’ equity and cash flows for each of the three years in the period ended December 31, 2022, 
and  the  related  notes  (collectively  referred  to  as  the  “consolidated  financial  statements”).  In  our  opinion,  the 
consolidated  financial  statements  present  fairly,  in  all  material  respects,  the  financial  position  of  the  Company  at 
December 31, 2022 and 2021, and the results of its operations and its cash flows for each of the three years in the 
period ended December 31, 2022, in conformity with U.S. generally accepted accounting principles. 

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States)  (PCAOB),  the  Company’s  internal  control  over  financial  reporting  as  of  December  31,  2022,  based  on 
criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations 
of the Treadway Commission (2013 framework) and our report dated February 21, 2023 expressed an unqualified 
opinion thereon. 

Basis for Opinion 

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an 
opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with 
the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal 
securities  laws  and  the  applicable  rules  and  regulations  of  the  Securities  and  Exchange  Commission  and  the 
PCAOB. 

We  conducted  our  audits  in  accordance  with  the  standards  of  the  PCAOB. Those  standards  require  that  we  plan 
and perform the audit to obtain reasonable assurance about whether the financial statements are free of material 
misstatement,  whether  due  to  error  or  fraud.  Our  audits  included  performing  procedures  to  assess  the  risks  of 
material  misstatement  of  the  financial  statements,  whether  due  to  error  or  fraud,  and  performing  procedures  that 
respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and 
disclosures  in  the  financial  statements.  Our  audits  also  included  evaluating  the  accounting  principles  used  and 
significant  estimates  made  by  management,  as  well  as  evaluating  the  overall  presentation  of  the  financial 
statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matter 

The critical audit matter communicated below is a matter arising from the current period audit of the consolidated 
financial statements that was communicated or required to be communicated to the audit committee and that: (1) 
relates  to  accounts  or  disclosures  that  are  material  to  the  consolidated  financial  statements  and  (2)  involved  our 
especially  challenging,  subjective  or  complex  judgments.  The  communication  of  the  critical  audit  matter  does  not 
alter  in  any  way  our  opinion  on  the  consolidated  financial  statements,  taken  as  a  whole,  and  we  are  not,  by 
communicating  the  critical  audit  matter  below,  providing  a  separate  opinion  on  the  critical  audit  matter  or  on  the 
accounts or disclosures to which it relates. 

37

Valuation of Goodwill for the Canadian Reporting Unit

Description of the Matter At December 31, 2022, the goodwill balance of the Canada business reporting unit was 
$121  million.  As  discussed  in  Notes  1  and  5  of  the  financial  statements,  goodwill  is 
tested at the reporting unit level annually during the fourth quarter and more frequently if 
impairment indicators exist. 

How We Addressed the 
Matter in Our Audit

Auditing  management’s  annual  goodwill  impairment  analysis  is  complex  and  highly 
judgmental due to certain assumptions that are significant to the analysis. Management 
performed  an  annual  impairment  analysis  in  the  fourth  quarter  to  evaluate  changes  in 
key  assumptions  and  results  since  the  last  impairment  test.  The  more  subjective 
assumptions used in the analysis were projections of future revenue growth, operating 
expenditures, changes in working capital, as well as the discount rate used, which are 
all affected by expectations about future market or economic conditions.   
Our  audit  procedures  included,  among  others  obtaining  an  understanding,  evaluating 
the  design  and  testing  the  operating  effectiveness  of  controls  over  the  Company’s 
goodwill  impairment  analysis,  including  controls  over  management’s  review  of  the 
significant assumptions described above.  
To  test  management’s  annual  goodwill  impairment  analysis  of  the  Canada  business 
reporting  unit,  we  performed  audit  procedures  that  included,  among  others,  evaluating 
the  key  assumptions  and  results  considering  the  relevant  events  and  circumstances 
identified  since  the  date  the  last  fair  value  calculation.  We  compared  the  significant 
assumptions used by management to current industry and economic trends, changes to 
the Company’s business model, customer product mix, and other relevant factors. We 
also  assessed  the  historical  accuracy  of  management’s  estimates  and  performed 
sensitivity analyses of significant assumptions to evaluate the changes in fair value that 
would  result  from  changes  in  the  assumptions  utilized  in  the  last  quantitative 
assessment. In addition, we reviewed the reconciliation of the fair value of the reporting 
units  to  the  market  capitalization  of  the  Company  and  tested  the  completeness  and 
accuracy of the underlying data used by management in its analysis.    

/s/ Ernst & Young LLP

We have served as the Company’s auditor since 2005.

Chicago, Illinois 
February 21, 2023

38

W.W. Grainger, Inc. and Subsidiaries
CONSOLIDATED STATEMENTS OF EARNINGS
(In millions, except for per share amounts)

Net sales

Cost of goods sold

Gross profit

Selling, general and administrative expenses

Operating earnings

Other (income) expense:

Interest expense – net

Other – net

Total other expense – net

Earnings before income taxes

Income tax provision

Net earnings

Less net earnings attributable to noncontrolling interest

For the Years Ended December 31,

2022

2021

2020

$  15,228  $  13,022  $  11,797 

9,379 

5,849 

3,634 

2,215 

93 

(24) 

69 

2,146 

533 

1,613 
66 

8,302 

4,720 

3,173 

1,547 

87 

(25) 

62 

1,485 

371 

1,114 
71 

7,559 

4,238 

3,219 

1,019 

93 

(21) 

72 

947 

192 

755 
60 

695 

Net earnings attributable to W.W. Grainger, Inc.

$ 

1,547  $ 

1,043  $ 

Earnings per share:

Basic

Diluted

Weighted average number of shares outstanding:

Basic

Diluted

$ 

$ 

30.22  $ 

19.94  $ 

30.06  $ 

19.84  $ 

12.88 

12.82 

50.9 

51.1 

51.9 

52.2 

53.5 

53.7 

The accompanying notes are an integral part of these financial statements.

39

 
W.W. Grainger, Inc. and Subsidiaries
CONSOLIDATED STATEMENTS OF COMPREHENSIVE EARNINGS
(In millions of dollars)

Net earnings

Other comprehensive earnings (losses):

Foreign currency translation adjustments – net of 
reclassification to earnings (see Note 2 and Note 11)
Postretirement benefit plan (losses) gains – net of tax 
benefit (expense) of $6, $—, and $(7), respectively (see 
Note 7 and Note 11)

Total other comprehensive earnings (losses)

Comprehensive earnings – net of tax
Less comprehensive earnings (losses) attributable to 

noncontrolling interest

Net earnings

Foreign currency translation adjustments

Total comprehensive earnings (losses) attributable to 
noncontrolling interest

For the Years Ended December 31,

2022

2021

2020

$ 

1,613  $ 

1,114  $ 

755 

(101) 

(64) 

(17) 

(118) 

1,495 

66 

(34) 

32 

— 

(64) 

1,050 

71 

(29) 

42 

83 

22 

105 

860 

60 

12 

72 

788 

Comprehensive earnings attributable to W.W. Grainger, Inc.

$ 

1,463  $ 

1,008  $ 

The accompanying notes are an integral part of these financial statements.

40

W.W. Grainger, Inc. and Subsidiaries
CONSOLIDATED BALANCE SHEETS
(In millions of dollars, except for share and per share amounts)

Assets

Current assets

Cash and cash equivalents
Accounts receivable (less allowance for credit losses of $36 and $30, 
respectively)

Inventories – net

Prepaid expenses and other current assets

Total current assets

Property, buildings and equipment – net

Goodwill

Intangibles – net
Operating lease right-of-use

Other assets

Total assets

Liabilities and shareholders' equity

Current liabilities

Current maturities

Trade accounts payable

Accrued compensation and benefits

Operating lease liability

Accrued expenses

Income taxes payable

Total current liabilities

Long-term debt

Long-term operating lease liability

Deferred income taxes and tax uncertainties

Other non-current liabilities

Shareholders' equity

Cumulative preferred stock – $5 par value – 12,000,000 shares authorized; 
none issued nor outstanding

Common Stock – $0.50 par value – 300,000,000 shares authorized; issued 
109,659,219 shares

Additional contributed capital

Retained earnings

Accumulated other comprehensive losses

Treasury stock, at cost – 59,402,896 and 58,439,014 shares, respectively

Total W.W. Grainger, Inc. shareholders’ equity

Noncontrolling interest

Total shareholders' equity

As of December 31,

2022

2021

$ 

325  $ 

241 

2,133 

2,253 

266 

4,977 

1,461 

371 

232 
367 

180 

1,754 

1,870 

146 

4,011 

1,424 

384 

238 
393 

142 

$ 

7,588  $ 

6,592 

35 

1,047 

334 

68 

474 

52 

2,010 

2,284 

318 

121 

120 

— 

55 

1,310 

10,700 

(180) 

(9,445) 

2,440 

295 

2,735 

— 

816 

319 

66 

290 

37 

1,528 

2,362 

334 

121 

87 

— 

55 

1,270 

9,500 

(96) 

(8,855) 

1,874 

286 

2,160 

6,592 

Total liabilities and shareholders' equity

$ 

7,588  $ 

 The accompanying notes are an integral part of these financial statements.

41

W.W. Grainger, Inc. and Subsidiaries
CONSOLIDATED STATEMENTS OF CASH FLOWS
(In millions of dollars)

Cash flows from operating activities:

Net earnings
Adjustments to reconcile net earnings to net cash provided by 
operating activities:
 Provision for credit losses
 Deferred income taxes and tax uncertainties
 Depreciation and amortization
 Impairment of goodwill, intangible and other assets
 Net (gains) losses from sales of assets and business divestitures
 Stock-based compensation

Change in operating assets and liabilities:

Accounts receivable
Inventories
Prepaid expenses and other assets
Trade accounts payable
Accrued liabilities
Income taxes – net
Other non-current liabilities

Net cash provided by operating activities

Cash flows from investing activities:

Additions to property, buildings, equipment and intangibles
Proceeds from sale or redemption of assets
Other – net

Net cash used in investing activities

Cash flows from financing activities:
Proceeds from short-term debt
Payments of short-term debt
Proceeds from long-term debt
Payments of long-term debt
Proceeds from stock options exercised
Payments for employee taxes withheld from stock awards
Purchases of treasury stock
Cash dividends paid
Other – net

Net cash used in financing activities
Exchange rate effect on cash and cash equivalents
Net change in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of period
Supplemental cash flow information:

Cash payments for interest (net of amounts capitalized)
Cash payments for income taxes

For the Years Ended December 31,
2020
2021
2022

$ 

1,613  $ 

1,114  $ 

755 

19 
8 
217 
7 
(14) 
48 

(436) 
(412) 
(158) 
225 
200 
42 
(26) 
1,333 

(256) 
28 
(35) 
(263) 

18 
27 
185 
— 
(6) 
42 

(324) 
(152) 
(15) 
54 
43 
(26) 
(23) 
937 

(255) 
29 
— 
(226) 

16 
(15) 
— 
— 
26 
(23) 
(603) 
(370) 
(3) 
(972) 
(14) 
84 
241 
325  $ 

— 
— 
— 
(8) 
48 
(30) 
(695) 
(357) 
3 
(1,039) 
(16) 
(344) 
585 
241  $ 

22 
(5) 
182 
187 
106 
46 

(121) 
(158) 
(23) 
80 
15 
24 
13 
1,123 

(197) 
20 
(2) 
(179) 

12 
(65) 
1,584 
(1,370) 
70 
(18) 
(601) 
(338) 
— 
(726) 
7 
225 
360 
585 

91  $ 
479  $ 

87  $ 
377  $ 

94 
180 

$ 

$ 
$ 

The accompanying notes are an integral part of these financial statements.

42

W.W. Grainger, Inc. and Subsidiaries
CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY
(In millions of dollars, except for per share amounts)

Common 
Stock

Additional 
Contributed 
Capital

Retained 
Earnings

Accumulated 
Other 
Comprehensive 
Earnings 
(Losses)

Treasury 
Stock

Noncontrolling
Interest

Total

$ 

55  $ 

1,182  $ 

8,405  $ 

(154)  $ 

(7,633)  $ 

205  $ 

2,060 

— 

— 

— 

— 

— 

— 

49 

— 

— 

— 

7 

1 

— 

— 

695 

— 

— 

(321) 

— 

— 

— 

93 

— 

— 

49 

(600) 

— 

— 

— 

— 

— 

(1) 

60 

12 

7 

98 

(601) 

755 

105 

14 

(18) 

(338) 

$ 

55  $ 

1,239  $ 

8,779  $ 

(61)  $ 

(8,184)  $ 

265  $ 

2,093 

— 

— 

— 

— 

— 

— 

— 

31 

— 

— 

— 

— 

— 

— 

— 

— 

1,043 

— 

12 

— 

(334) 

— 

— 

— 

(35) 

— 

— 

— 

28 

(699) 

— 

— 

— 

— 

— 

1 

(1) 

71 

60 

(700) 

1,114 

(29) 

(64) 

— 

2 

12 

2 

(23) 

(357) 

$ 

55  $ 

1,270  $ 

9,500  $ 

(96)  $ 

(8,855)  $ 

286  $ 

2,160 

— 

— 

— 

— 

— 

40 

— 

— 

— 

— 

— 

— 

1,547 

— 

(347) 

— 

— 

— 

(84) 

— 

12 

(602) 

— 

— 

— 

1 

(1) 

66 

53 

(603) 

1,613 

(34) 

(118) 

(23) 

(370) 

$ 

55  $ 

1,310  $ 

10,700  $ 

(180)  $ 

(9,445)  $ 

295  $ 

2,735 

Balance at January 1, 
2020

Stock-based 
compensation

Purchases of treasury 
stock

Net earnings

Other comprehensive 
earnings (losses)

Capital contribution

Cash dividends paid 
($5.94 per share)

Balance at December 
31, 2020

Stock-based 
compensation

Purchases of treasury 
stock

Net earnings

Other comprehensive 
earnings (losses)
Reclassification due to 
the adoption of ASU 
2019-12

Capital contribution

Cash dividends paid 
($6.39 per share)

Balance at December 
31, 2021

Stock-based 
compensation

Purchases of treasury 
stock

Net earnings

Other comprehensive 
earnings (losses)

Cash dividends paid 
($6.78 per share)

Balance at December 
31, 2022

The accompanying notes are an integral part of these financial statements.

43

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

W.W.  Grainger,  Inc.  is  a  broad  line  distributor  of  maintenance,  repair  and  operating  (MRO)  products  and  services 
with  operations  primarily  in  North America  (N.A.),  Japan  and  the  United  Kingdom  (U.K.).  In  this  report,  the  words 
“Grainger”  or  “Company”  mean  W.W.  Grainger,  Inc.  and  its  subsidiaries,  except  where  the  context  makes  it  clear 
that the reference is only to W.W. Grainger, Inc. itself and not its subsidiaries.

Principles of Consolidation

The  Consolidated  Financial  Statements  include  the  accounts  of  the  Company  and  its  subsidiaries  over  which  the 
Company exercises control. All significant intercompany transactions are eliminated from the Consolidated Financial 
Statements. The Company has a controlling ownership interest in MonotaRO, the endless assortment business in 
Japan, with the residual representing the noncontrolling interest. 

The  Company  reports  MonotaRO  on  a  one-month  calendar  lag  allowing  for  the  timely  preparation  of  financial 
statements. This one-month reporting lag is with the exception of significant transactions or events that occur during 
the intervening period. 

Use of Estimates
The  preparation  of  the  Company's  Consolidated  Financial  Statements  in  conformity  with  U.S.  generally  accepted 
accounting principles requires management to make estimates and assumptions affecting reported amounts in the 
Consolidated Financial Statements and accompanying notes. Actual results may differ from those estimates.

Foreign Currency Translation
The  U.S.  dollar  is  the  Company's  reporting  currency  for  all  periods  presented.  The  financial  statements  of  the 
Company’s foreign operating subsidiaries are measured using the local currency as the functional currency. Assets 
and liabilities of the Company’s foreign operating subsidiaries are translated into U.S. dollars at the exchange rate in 
effect at the balance sheet date. Revenues and expenses are translated at average rates in effect during the period. 
Translation gains or losses are recorded as a separate component of other comprehensive earnings (losses). 

Revenue Recognition

The  Company  recognizes  revenue  when  a  sales  arrangement  with  a  customer  exists  (e.g.,  contract,  purchase 
orders,  others),  the  transaction  price  is  fixed  or  determinable  and  the  Company  has  satisfied  its  performance 
obligation per the sales arrangement. 

The majority of Company revenue originates from contracts with a single performance obligation to deliver products, 
whereby  performance  obligations  are  satisfied  when  control  of  the  product  is  transferred  to  the  customer  per  the 
arranged shipping terms. Some Company contracts contain a combination of product sales and services, which are 
distinct and accounted for as separate performance obligations and are satisfied when the services are rendered. 
Total service revenue is not material and accounted for approximately 1% of the Company's revenue for the years 
ended December 31, 2022, 2021 and 2020.

The  Company’s  revenue  is  measured  at  the  determinable  transaction  price,  net  of  any  variable  considerations 
granted  to  customers  and  any  taxes  collected  from  customers  and  subsequently  remitted  to  governmental 
authorities. Variable considerations include rights to return products and sales incentives, which primarily consist of 
volume  rebates.  These  variable  considerations  are  estimated  throughout  the  year  based  on  various  factors, 
including  contract  terms,  historical  experience  and  performance  levels.  Total  accrued  sales  returns  were 
approximately $38 million and  $34 million as of December 31, 2022 and 2021, respectively, and are reported as a 
reduction  of Accounts  receivable  –  net.  Total  accrued  sales  incentives  were  approximately  $102  million  and  $73 
million as of December 31, 2022 and 2021, respectively, and are reported as part of Accrued expenses.

The Company records a contract asset when it has a right to payment from a customer that is conditioned on events 
other  than  the  passage  of  time.  The  Company  also  records  a  contract  liability  when  customers  prepay  but  the 
Company  has  not  yet  satisfied  its  performance  obligation.  The  Company  did  not  have  any  material  unsatisfied 
performance obligations, contract assets or liabilities as of December 31, 2022 and 2021.

44

Cost of Goods Sold (COGS)

COGS,  exclusive  of  depreciation  and  amortization,  includes  the  purchase  cost  of  goods  sold  net  of  vendor 
considerations,  in-bound  shipping  costs,  outbound  shipping  and  handling  costs  and  service  costs.  The  Company 
receives  vendor  considerations,  such  as  rebates  to  promote  their  products,  which  are  generally  recorded  as  a 
reduction  to  COGS.  Rebates  earned  from  vendors  that  are  based  on  product  purchases  are  capitalized  into 
inventory and rebates earned based on products sold are credited directly to COGS.

Selling, General and Administrative Expenses (SG&A)

Company SG&A is primarily comprised of depreciation and amortization, compensation and benefit costs, indirect 
purchasing,  supply  chain  and  branch  operations,  technology,  leases,  restructuring,  impairments,  advertising  and 
selling expenses, as well as other types of general and administrative costs.

Advertising

Advertising costs, which include online marketing, are generally expensed in the year the related advertisement is 
first presented or when incurred. Total advertising expense was $519 million, $402 million and $319 million for 2022, 
2021 and 2020, respectively. 

Stock Incentive Plans

The  Company  measures  all  share-based  payments  using  fair-value-based  methods  and  records  compensation 
expense on a straight-line basis over the vesting periods, net of estimated forfeitures. 

Income Taxes

The Company recognizes the provision for income taxes using the asset and liability method, under which deferred 
tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between 
the financial reporting and tax basis of assets and liabilities, and for operating losses and tax credit carryforwards. 
Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in 
effect for the years in which those tax assets are expected to be realized or settled. Also, the Company evaluates 
deferred  income  taxes  to  determine  if  valuation  allowances  are  required  using  a  “more  likely  than  not”  standard. 
This assessment considers the nature, frequency and amount of book and taxable income and losses, the duration 
of  statutory  carryback  and  forward  periods,  future  reversals  of  existing  taxable  temporary  differences  and  tax 
planning strategies, among other matters.

The  Company  recognizes  tax  benefits  from  uncertain  tax  positions  only  if  (based  on  the  technical  merits  of  the 
position) it is more likely than not that the tax positions will be sustained on examination by the tax authority. The 
Company recognizes interest expense and penalties to its tax uncertainties in the provision for income taxes.

Other Comprehensive Earnings (Losses)

The  Company's  Other  comprehensive  earnings  (losses)  include  foreign  currency  translation  adjustments  and 
unrecognized  gains  (losses)  on  postretirement  and  other  employment-related  benefit  plans.  Accumulated  other 
comprehensive earnings (losses) (AOCE) are presented separately as part of shareholders' equity. 

Cash and Cash Equivalents
The  Company  considers  investments  in  highly  liquid  debt  instruments,  purchased  with  an  original  maturity  of  90 
days or less, to be cash equivalents.

Concentration of Credit Risk

The  Company  places  temporary  cash  investments  with  institutions  of  high  credit  quality  and,  by  policy,  limits  the 
amount of credit exposure to any one institution. Also, the Company has a broad customer base representing many 
diverse industries across North America, Japan and U.K. Consequently, no significant concentration of credit risk is 
considered to exist.

45

Accounts Receivable and Allowance for Credit Losses

The  Company’s  accounts  receivable  arises  primarily  from  sales  on  credit  to  customers  and  are  stated  at  their 
estimated  net  realizable  value. The  Company  establishes  allowances  for  credit  losses  on  customer  accounts  that 
are  potentially  uncollectible. These  allowances  are  determined  based  on  several  factors,  including  the  age  of  the 
receivables,  historical  collection  trends  and  economic  conditions  that  may  have  an  impact  on  a  specific  industry, 
group of customers or a specific customer.

The Company establishes an allowance for credit losses to present the net amount of accounts receivable expected 
to  be  collected. The  allowance  is  determined  by  using  the  loss-rate  method,  which  requires  an  estimation  of  loss 
rates  based  upon  historical  loss  experience  adjusted  for  factors  that  are  relevant  to  determining  the  expected 
collectability  of  accounts  receivable.  Some  of  these  factors  include  macroeconomic  conditions  that  correlate  with 
historical  loss  experience,  delinquency  trends,  aging  behavior  of  receivables  and  credit  and  liquidity  quality 
indicators for industry groups, customer classes or individual customers.

Inventories

Company  inventories  primarily  consist  of  merchandise  purchased  for  resale,  and  they  are  valued  at  the  lower  of 
cost  or  net  realizable  value.  The  Company  uses  the  last-in,  first-out  (LIFO)  method  to  account  for  approximately 
73% of total inventory and the first-in, first-out (FIFO) method for the remaining inventory. The Company regularly 
reviews  inventory  to  evaluate  continued  demand  and  records  excess  and  obsolete  provisions  representing  the 
difference  between  excess  and  obsolete  inventories  and  net  realizable  value.  Estimated  net  realizable  value 
considers  various  variables,  including  product  demand,  aging  and  shelf  life,  market  conditions,  and  liquidation  or 
disposition history and values. 

If  FIFO  had  been  used  for  all  of  the  Company’s  inventories,  they  would  have  been  $693  million  and  $510  million 
higher  than  reported  as  of  December  31,  2022  and  December  31,  2021,  respectively.  Concurrently,  net  earnings 
would have increased by $139 million, $49 million and $15 million for the years ended December 31, 2022, 2021 
and 2020, respectively.

Property, Buildings and Equipment

Property, buildings and equipment are stated at cost, less accumulated depreciation. Depreciation is computed over 
the estimated useful lives of the asset classes using the straight-line method. Useful lives for buildings, structures 
and  improvements  range  from  10  to  50  years  and  furniture,  fixtures,  machinery  and  equipment  from  three  to  15 
years. Amounts expended for maintenance and repairs are charged to expense as incurred. 

Historically,  Grainger  had  depreciated  certain  property,  buildings  and  equipment  using  both  the  declining  balance 
and sum-of-the-years’ digits methods as well as certain buildings over estimated useful lives of approximately thirty 
years.  In  accordance  with  its  policy,  the  Company  periodically  reviews  information  impacting  the  pattern  of 
consumption  for  its  capital  assets  and  useful  lives  to  ensure  that  estimates  of  depreciation  expenses  are 
appropriate.  The  Company’s  investment  in  its  supply  chain  infrastructure  and  technology  triggered  the  review  of 
these  patterns  of  consumption.  Pursuant  to  the  review  and  effective  January  1,  2020,  the  method  of  estimating 
depreciation  for  certain  assets  was  changed  to  the  straight-line  method  and  updated  useful  lives  to  forty  and  fifty 
years.  The  Company  determined  that  these  changes  in  depreciation  method  and  useful  lives  were  considered  a 
change in accounting estimate effected by a change in accounting principle, and as such have been accounted for 
on a prospective basis. Grainger believes the changes to the straight-line method and useful lives are appropriate 
estimations  of  the  Company's  current  patterns  of  economic  consumption  of  its  capital  assets  and  appropriately 
match current revenues and costs over updated estimates of the assets' useful lives. The effect of these changes 
resulted in a decrease of $34 million to depreciation expense for the year ended December 2020.

Depreciation  expense  was  $139  million,  $123  million  and  $116  million  for  the  years  ended  December  31,  2022, 
2021 and 2020, respectively.

46

Long-Lived Assets
The carrying value of long-lived assets, primarily property, buildings and equipment and amortizable intangibles, is 
evaluated whenever events or changes in circumstances indicate that the carrying value of the asset group may be 
impaired. An impairment loss is recognized when estimated undiscounted future cash flows resulting from use of the 
asset, including disposition, are less than their carrying value. Impairment is measured as the amount by which the 
asset's carrying amount exceeds the fair value.

Leases

The Company leases certain properties, buildings and equipment (including branches, warehouses, DCs and office 
space) under various arrangements which provide the right to use the underlying asset and require lease payments 
for the lease term. The Company determines if an arrangement contains a lease at inception. Leases with an initial 
term of more than 12 months are recorded on the balance sheet as right-of-use (ROU) assets representing the right 
to  use  the  underlying  asset  for  the  lease  term  and  the  corresponding  current  and  long-term  lease  liabilities 
representing the obligation to make lease payments arising from the lease.

ROU  assets  and  lease  liabilities  are  recognized  at  the  lease  commencement  or  possession  date  based  on  the 
present value of lease payments over the lease term and include options to extend or terminate the lease when they 
are reasonably certain to be exercised. The present value of lease payments is determined using the incremental 
borrowing  rate  based  on  the  information  available  at  the  lease  commencement  date.  The  incremental  borrowing 
rate, the ROU asset and the lease liability are re-evaluated upon a lease modification.

Certain  lease  agreements  include  variable  lease  payments  that  primarily  include  payments  for  non-lease 
components  including  pass-through  operating  expenses  such  as  certain  maintenance  costs  and  utilities,  and 
payments  for  non-components  such  as  real  estate  taxes  and  insurance.  Lease  agreements  with  fixed  lease  and 
non-lease components are generally accounted for as a single lease component for all underlying classes of assets. 
Certain of the Company’s lease arrangements contain renewal provisions from one to 30 years, exercisable at the 
Company's  option.  The  Company’s  lease  agreements  do  not  contain  any  material  residual  value  guarantees  or 
material restrictive covenants.

The Company’s	operating lease expense is recognized on a straight-line basis over the lease term and is recorded 
in SG&A.

Goodwill and Other Intangible Assets
In a business acquisition, the Company recognizes goodwill as the excess purchase price of an acquired reporting 
unit over the net amount assigned to assets acquired including intangible assets and liabilities assumed. Acquired 
intangibles include both assets with indefinite lives and assets that are subject to amortization, which are amortized 
straight-line over their estimated useful lives. 

The  Company  tests  goodwill  and  indefinite-lived  intangibles  for  impairment  annually  during  the  fourth  quarter  and 
more frequently if impairment indicators exist. The Company performs qualitative assessments of significant events 
and  circumstances,  such  as  reporting  units'  historical  and  current  results,  assumptions  regarding  future 
performance, strategic initiatives and overall economic factors to determine the existence of impairment indicators 
and assess if it is more likely than not that the fair value of the reporting unit or indefinite-lived intangible asset is 
less than its carrying value that would necessitate a quantitative impairment test. In the quantitative test, Grainger 
compares the carrying value of the reporting unit or an indefinite-lived intangible asset with its fair value. Any excess 
of the carrying value over fair value is recorded as an impairment charge, presented as part of SG&A.

The  fair  value  of  reporting  units  is  calculated  primarily  using  the  discounted  cash  flow  method  and  utilizing  value 
indicators from a market approach to evaluate the reasonableness of the resulting fair values. Estimates of market-
participant risk-adjusted weighted average cost of capital are used as a basis for determining the discount rates to 
apply to the reporting units’ future expected cash flows and terminal value.

The  Company’s  indefinite-lived  intangibles  are  primarily  trade  names. The  fair  value  of  trade  names  is  calculated 
primarily  using  the  relief-from-royalty  method,  which  estimates  the  expected  royalty  savings  attributable  to  the 
ownership  of  the  trade  name  asset. The  key  assumptions  when  valuing  a  trade  name  are  the  revenue  base,  the 
royalty rate and the discount rate.

47

Additionally,  the  Company  capitalizes  certain  costs  related  to  the  purchase  and  development  of  internal-use 
software, which are presented as intangible assets. Amortization of capitalized software is on a straight-line basis 
over three or five years.

Accounting for Derivative Instruments

The Company recognizes all derivative instruments as assets or liabilities in the Consolidated Balance Sheets at fair 
value.  The  accounting  for  changes  in  the  fair  value  of  a  derivative  instrument  depends  on  whether  it  has  been 
designated and qualifies as part of a hedging relationship and, further, on the type of hedging relationship. 

To  qualify  for  hedge  accounting,  a  derivative  must  be  highly  effective  at  reducing  the  risk  associated  with  the 
exposure being hedged. In addition, for a derivative to be designated as a hedge, the risk management objective 
and strategy must be documented. Hedge documentation must identify the derivative hedging instrument, the asset 
or  liability  or  forecasted  transaction,  type  of  risk  to  be  hedged,  and  how  the  effectiveness  of  the  derivative  is 
assessed  prospectively  and  retrospectively.  To  assess  effectiveness,  the  Company  uses  statistical  methods  and 
qualitative comparisons of critical terms. The extent to which a derivative has been and is expected to continue to 
be  highly  effective  at  offsetting  changes  in  the  fair  value  or  cash  flows  of  the  hedged  item  is  assessed  and 
documented  periodically.  If  it  is  determined  that  a  derivative  is  not  highly  effective  at  hedging  the  designated 
exposure,  hedge  accounting  is  discontinued.  For  those  derivative  instruments  that  are  designated  and  qualify  as 
hedging instruments, the Company classifies them as fair value hedges or cash flow hedges.

Contingencies

The Company records a liability when a particular contingency is both probable and estimable. If the probable loss 
cannot be reasonably estimated, no accrual is recorded, but the loss contingency and the reasons to the effect that 
it  cannot  be  reasonably  estimated  are  disclosed.  If  a  loss  is  reasonably  possible,  the  Company  will  provide 
disclosure to that affect. 

For further discussion on the Company's contingencies, see Notes 15 and 16. 

New Accounting Standards

Accounting Pronouncements Recently Adopted

In  March  2020,  the  FASB  issued ASU  2020-04,  Reference  Rate  Reform  (Topic  848):  Facilitation  of  the  Effects  of 
Reference  Rate  Reform  on  Financial  Reporting  as  modified  by  subsequently  issued  ASU  2021-01.  This  update 
provides  optional  expedients  and  exceptions  for  applying  GAAP  to  certain  contract  modifications  and  hedging 
relationships  that  reference  London  Inter-bank  Offered  Rate  (LIBOR)  or  another  reference  rate  expected  to  be 
discontinued.  The  guidance  is  effective  upon  issuance  and  generally  can  be  applied  prospectively  to  contract 
modifications  made  and  hedging  relationships  entered  or  evaluated  on  or  before  December  31,  2022.  In  October 
2022, the FASB amended Topic 848, updating the sunset date from December 31, 2022 to December 31, 2024. The 
Company  adopted  this ASU  on  July  1,  2022  on  a  prospective  basis  and  it  did  not  have  a  material  impact  on  the 
Consolidated  Financial  Statements.  For  further  discussion  on  the  credit  agreement  modifications  made  to  the 
revolving credit facility, see Note 6. 

In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832): Disclosures by Business 
Entities  about  Government  Assistance.  This  update  provides  increased  transparency  of  government  assistance, 
including  the  disclosure  of  the  types  of  assistance  an  entity  receives,  an  entity's  method  of  accounting  for 
government assistance and the effect of the assistance on an entity's financial statements. The guidance is effective 
for annual periods beginning after December 15, 2021 and should be applied prospectively or retrospectively. Early 
adoption  is  permitted. The  Company  adopted  this ASU  on  January  1,  2022  on  a  prospective  basis  and  it  did  not 
have a material impact on the Consolidated Financial Statements and related disclosures.

48

NOTE 2 - BUSINESS DIVESTITURES AND LIQUIDATIONS

Consistent  with  the  Company's  strategic  focus  on  broad  line  MRO  distribution  in  key  markets,  Grainger  divested 
Cromwell's  wholly  owned  software  business  in  the  U.K.  (Cromwell  subsidiary)  on  October  21,  2022,  the  China 
business (China) on August 21, 2020, the Fabory business in Europe (Fabory) on June 30, 2020 and commenced 
the liquidation of Zoro Tools Europe (ZTE) in the fourth quarter of 2020. Accordingly, the Company's Consolidated 
Statements of Earnings, Comprehensive Earnings and Cash Flows and related notes include these business results 
in Other businesses through the respective dates of divestiture and liquidation. The proceeds from the divestitures 
were used to fund general business and corporate needs. The Company does not expect these business exits to 
have a future material impact on its Consolidated Financial Statements.

In  the  fourth  quarter  of  2022,  the  Company  recorded  a  gain  of  $21  million  in  SG&A  as  a  result  of  the  Cromwell 
subsidiary divestiture. In 2020, Grainger recorded a gain of $5 million and a loss of approximately $109 million in 
SG&A  as  a  result  of  the  China  and  Fabory  business  divestitures,  respectively,  which  included  net  accumulated 
foreign  currency  translation  losses  of  $45  million,  that  were  reclassified  from  Accumulated  other  comprehensive 
earnings  (losses)  (AOCE)  to  SG&A. Additionally  in  2020,  the  Company  recorded  $9  million  in  expense  in  SG&A 
associated with the wind down of ZTE.

49

NOTE 3 - REVENUE 

The  Company's  revenue  is  primarily  comprised  of  MRO  product  sales  and  related  activities,  such  as  freight  and 
services.

Grainger  serves  a  large  number  of  customers  in  diverse  industries,  which  are  subject  to  different  economic  and 
market-specific factors. The Company's presentation of revenue by segment and industry most reasonably depicts 
how the nature, amount, timing and uncertainty of the Company's revenue and cash flows are affected by economic 
and  market-specific  factors.  In  addition,  the  segments  have  unique  underlying  risks  associated  with  customer 
purchasing behaviors. In the High-Touch Solutions N.A. segment, more than two-thirds of revenue is derived from 
customer  contracts  whereas  in  the  Endless  Assortment  segment,  a  majority  of  revenue  is  derived  from  non-
contractual purchases.

The following table presents the Company's percentage of revenue by reportable segment and by major customer 
industry:

2022

Twelve Months Ended December 31,
2021

2020

High-
Touch 
Solutions 
N.A.

Endless 
Assortment

Total 
Company 
(2)

High-
Touch 
Solutions 
N.A.

Endless 
Assortment

Total 
Company 
(2)

High-
Touch 
Solutions 
N.A.

Endless 
Assortment

Total 
Company 
(2)

Contractors

 9 %

 15 %

 10 %

 9 %

 16 %

 10 %

 9 %

 15 %

 10 %

Commercial

Government

Healthcare

Manufacturing
Retail/
Wholesale

Transportation

Other(1)
Total net sales
Percent of total 
company 
revenue

 9 

 17 

 7 

 31 

 9 

 6 

 15 

 3 

 2 

 30 

 15 

 3 

 12 
 100 % 

 17 
 100 % 

 10 

 14 

 6 

 31 

 10 

 5 

 14 

 9 

 18 

 7 

 30 

 10 

 5 

 12 

 100 %  100 %

 15 

 3 

 2 

 29 

 10 

 3 

 22 
 100 %

 10 

 15 

 6 

 30 

 10 

 5 

 14 

 8 

 20 

 9 

 29 

 9 

 5 

 11 

 100 %  100 %

 15 

 3 

 2 

 29 

 10 

 3 

 9 

 16 

 7 

 30 

 9 

 5 

 23 
 100 %

 14 
 100 %

 80 %

 18 %

 100 %

 78 %

 20 %

 100 %

 78 %

 18 %

 100 %

(1)  Other  primarily  includes  revenue  from  industries  and  customers  that  are  not  material  individually,  including  agriculture, 

mining, natural resources and resellers not aligned to a major industry segment.

(2) Total Company includes other businesses, which includes the Cromwell business, as well as Grainger's divested businesses 
in  the  periods  prior  to  their  divestitures.  Other  businesses  account  for  approximately 2%,  2%  and  4%  of  revenue  for  the 
twelve months ended December 31, 2022, 2021 and 2020, respectively.

NOTE 4 - PROPERTY, BUILDINGS AND EQUIPMENT

Grainger's property, buildings and equipment consisted of the following (in millions of dollars):

Land
Building, structures and improvements
Furniture, fixtures, machinery and equipment

Property, buildings and equipment

Less accumulated depreciation and amortization

Property, buildings and equipment – net

December 31, 2022

December 31, 2021

As of

318    $

1,463 
1,662 
3,443    $
1,982 
1,461    $

329 
1,431 
1,567 
3,327 
1,903 
1,424 

$

$

$

50

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS

Grainger completed its annual impairment testing of goodwill and intangible assets during the fourth quarter of 2022 
and 2021. Based on the results of that testing, the Company did not identify any significant events or changes in 
circumstances that indicated the existence of impairment indicators and concluded that it was more likely than not 
that the fair value of the reporting units exceeded their carrying amounts at each respective period.

High-Touch Solutions N.A. – Canada Business
As  of  December  31,  2022  and  2021,  the  Canada  business  reporting  unit  had  goodwill  of  $121  million  and 
$129  million,  respectively.    As  part  of  our  annual  impairment  testing,  the  Company  performed  evaluations  of 
changes  in  key  assumptions,  notably  projections  of  revenue  growth,  operating  expenditures,  changes  in  working 
capital, and factors that could impact the discount rate used in the analysis. In doing so, we compared the current 
results  to  forecasted  expectations  of  the  most  recent  quantitative  analysis,  along  with  analyzing  macroeconomic 
conditions, current industry trends and transactions, and other market data of industry peers. The Company did not 
identify any significant events or changes in circumstances that indicated the existence of impairment indicators for 
its  Canada  business  and  concluded  that  it  was  more  likely  than  not  that  the  fair  value  of  the  Canada  business 
reporting unit exceeded its carrying amount. 

The Company's balances and changes in the carrying amount of Goodwill by segment are as follows (in millions of 
dollars):

Balance at January 1, 2021
Translation
Balance at December 31, 2021
Translation
Balance at December 31, 2022

High-Touch 
Solutions N.A.
$ 

Endless 
Assortment

Other

Total

$ 

$ 

70 
(7) 
63 
(5) 
58 

$ 

$ 

— 
— 
— 
— 
— 

$ 

$ 

391 
(7) 
384 
(13) 
371 

321 
— 
321 
(8) 
313 

$ 

The aggregate cumulative goodwill impairments as of December 31, 2022, was $137 million and consisted of $32 
million in High-Touch Solutions N.A. and $105 million in Other. 

The balances and changes in intangible assets – net are as follows (in millions of dollars):

As of December 31,

2022

2021

Weighted 
average 
life

Gross 
carrying 
amount

Accumulated 
amortization/ 
impairment

Net 
carrying 
amount

Gross 
carrying 
amount

Accumulated 
amortization/
impairment

Net 
carrying 
amount

Customer lists 
and 
relationships
Trademarks, 
trade names 
and other
Non-amortized 
trade names 
and other
Capitalized 
software
Total intangible 
assets

11.7 years

$ 

217  $ 

181  $ 

36  $ 

221  $ 

176  $ 

45 

14.4 years

Indefinite

4.2 years

32 

22 

580 

22 

10 

36 

24 

12 

— 

416 

22 

164 

25 

525 

— 

369 

25 

156 

6.9 years

$ 

851  $ 

619  $ 

232  $ 

807  $ 

569  $ 

238 

Amortization  expense  of  intangible  assets  recorded  in  SG&A  was  $61  million,  $63  million,  and  $60  million  for  the 
years ended December 31, 2022, 2021 and 2020, respectively. 

51

Estimated amortization expense for future periods is as follows (in millions of dollars):

Year

2023

2024

2025

2026

2027

Thereafter

 Total

 Expense

$ 

61 

53 

44 

31 

16 

5 

$ 

210 

NOTE 6 - DEBT
Total  debt,  including  long-term,  current  maturities  and  debt  issuance  costs  and  discounts  –  net,  consisted  of  the 
following (in millions of dollars):

As of December 31,

2022

2021

Carrying 
Value

Fair Value 

Carrying 
Value

Fair Value

$ 

1,000  $ 

1,284 

4.60% senior notes due 2045 

1.85% senior notes due 2025

4.20% senior notes due 2047 

3.75% senior notes due 2046 

Japanese yen term loan 

Other

Subtotal

Less current maturities
Debt issuance costs and discounts – net of 
amortization

$ 

1,000 

$ 

500 

400 

400 

69 

(29) 

2,340 

(35) 

(21) 

916 

470 

338 

317 

69 

(29) 

2,081 

(35) 

(21) 

500 

400 

400 

78 

7 

2,385 

— 

(23) 

509 

492 

459 

78 

7 

2,829 

— 

(23) 

2,806 

Long-term debt

$ 

2,284 

$ 

2,025 

$ 

2,362  $ 

Revolving Credit Facility
In February 2020, the Company entered into a five-year unsecured credit agreement. Grainger may obtain loans in 
various currencies on a revolving basis in an aggregate amount not exceeding $1.25 billion (revolving credit facility), 
which may be increased up to $1.875 billion at the request of the Company, subject to approval from lenders and 
other  customary  conditions.  The  primary  purpose  of  the  revolving  credit  facility  is  to  support  the  Company's 
commercial paper program and for general corporate purposes. The revolving credit facility replaced the Company's 
former  $750  million  unsecured  revolving  credit  facility,  which  originated  in  October  2017  and  was  scheduled  to 
mature in October 2022. 

In August 2022, the Company entered into a First Amendment (the Amendment) to its revolving credit facility. The 
Amendment changes the benchmark rate for borrowings denominated in U.S. and foreign currencies from LIBOR to 
certain  alternative  benchmark  rates.  This  includes  benchmark  rates  based  on  the  Euro  Interbank  Offered  Rate 
(EURIBOR)  for  borrowings  denominated  in  Euros,  the  Canadian  Dollar  Offer  Rate  (CDOR)  for  borrowings 
denominated  in  Canadian  dollars,  the  Sterling  Overnight  Index  Average  (SONIA)  for  borrowings  denominated  in 
sterling  and  Secured  Overnight  Financing  Rate  (SOFR)  for  borrowings  denominated  in  U.S.  dollars.  The 
Amendment also updates certain other provisions regarding successor interest rates to LIBOR.

There were no borrowings outstanding under the revolving credit facility as of December 31, 2022 and 2021. 

The  Company's  foreign  subsidiaries  utilize  various  financing  sources  for  working  capital  purposes  and  other 
operating needs. These financing sources in aggregate were not material as of December 31, 2022 and 2021.

52

Commercial Paper

The Company issues commercial paper from time to time for general working capital needs. As of December 31, 
2022 and 2021, there was none outstanding.

Senior Notes

In the years 2015-2020, Grainger issued $2.3 billion in unsecured long-term debt (senior notes) primarily to provide 
flexibility in funding general working capital needs, share repurchases and long-term cash requirements. The senior 
notes require no principal payments until maturity and interest is paid semi-annually. 

The  Company  may  redeem  the  senior  notes  in  whole  at  any  time  or  in  part  from  time  to  time  at  a  make-whole 
redemption  price  prior  to  their  respective  maturity  dates.  The  redemption  price  is  calculated  by  reference  to  the 
then-current yield on a U.S. treasury security with a maturity comparable to the remaining term of the senior notes 
plus  10-25  basis  points,  together  with  accrued  and  unpaid  interest,  at  the  redemption  date.  Additionally,  if  the 
Company  experiences  specific  kinds  of  changes  in  control,  it  will  be  required  to  make  an  offer  to  purchase  the 
senior notes at 101% of their principal amount plus accrued and unpaid interest, at the date of purchase. Within one 
year of the maturity date, the Company may redeem the senior notes in whole at any time or in part at 100% of their 
principal amount, together with accrued and unpaid interest, at the redemption date.

The Company incurred debt issuance costs related to the senior notes of approximately $29 million, representing 
underwriting  fees  and  other  expenses. These  costs  were  recorded  as  a  contra-liability  in  Long-term  debt  and  are 
being amortized over the term of the senior notes using the straight-line method to Interest expense – net.

Grainger uses interest rate swaps to manage the risks associated with the 1.85% senior notes. These swaps were 
designated  for  hedge  accounting  treatment  as  fair  value  hedges.  The  resulting  carrying  value  adjustments  as  of 
December 31, 2022 and 2021, are presented in Other in the table above. For further discussion on the Company's 
hedge accounting policies and derivative instruments, see Note 12.

Term Loan

In August 2020, MonotaRO entered into a ¥9 billion term loan agreement to fund technology investments and the 
expansion of its distribution center (DC) network. As of December 31, 2022 and 2021, the carrying amount of the 
term loan, including current maturities due within one year, was $69 million and $78 million, respectively. The term 
loan matures in 2024, payable over four equal semi-annual principal installments in 2023 and 2024 and bears an 
average interest rate of 0.05%.

Fair Value
The estimated fair value of the Company’s senior notes was based on available external pricing data and current 
market rates for similar debt instruments, among other factors, which are classified as Level 2 inputs within the fair 
value hierarchy.

The  Company's  debt  instruments  include  affirmative  and  negative  covenants  that  are  usual  and  customary  for 
companies with similar credit ratings and do not contain any financial performance covenants. The Company was in 
compliance with all debt covenants as of December 31, 2022 and 2021.

53

The  scheduled  aggregate  principal  payments  required  on  the  Company's  indebtedness,  based  on  the  maturity 
dates defined within the debt arrangements, for the succeeding five years, excluding debt issuance costs and the 
impact of derivatives, are due as follows (in millions of dollars):

Year

2023

2024

2025

2026

2027

Thereafter

Total

Payment 
Amount

35 

34 

500 

5 

— 

1,800 

2,374 

$ 

$ 

NOTE 7 - EMPLOYEE BENEFITS

The  Company  provides  various  retirement  benefits  to  eligible  team  members,  including  contributions  to  defined 
contribution plans, pension benefits associated with defined benefit plans, postretirement medical benefits and other 
benefits. Eligibility requirements and benefit levels vary depending on team member location. Various foreign benefit 
plans cover team members in accordance with local legal requirements.

Defined Contribution Plans

A majority of the Company's U.S. team members are covered by a retirement savings plan, adopted as of January 
1, 2021. The new plan amended and restated the prior noncontributory profit-sharing plan, which previously aligned 
Company  contributions  to  Company  performance  and  included  two  components,  a  variable  annual  contribution 
based on the Company's rate of return on invested capital and an automatic contribution equal to 3% of the eligible 
team  member's  total  eligible  compensation.  As  part  of  the  amendment,  beginning  in  2021,  the  profit-sharing 
contribution  was  removed  and  the  Company's  automatic  contribution  increased  from  3%  to  6%  of  total  eligible 
participants’  compensation.  In  addition,  team  members  covered  by  the  plan  are  also  able  to  make  personal 
contributions. 

The total retirement savings plan expense was $87 million, $78 million, and $99 million for 2022, 2021 and 2020, 
respectively.

The Company sponsors additional defined contribution plans available to certain U.S.  and foreign team members 
for which contributions are made by the Company and participating team members. The expense associated with 
these  defined  contribution  plans  totaled  $11  million,  $16  million  and  $16  million  for  2022,  2021  and  2020, 
respectively.

Postretirement Healthcare Benefits Plans

The Company has a postretirement healthcare benefit plan that provides coverage for a majority of its U.S. team 
members hired prior to January 1, 2013, and their dependents should they elect to maintain such coverage upon 
retirement. Covered team members become eligible for participation when they qualify for retirement while working 
for  the  Company.  Participation  in  the  plan  is  voluntary  and  requires  participants  to  make  contributions  toward  the 
cost of the plan, as determined by the Company.

54

The net periodic benefits costs were valued with a measurement date of January 1 for each year and consisted of 
the following components (in millions of dollars):

SG&A

Service cost

Other (income) expense

Interest cost
Expected return on assets
Amortization of prior service credit
Amortization of unrecognized gains

Net periodic benefits

$ 

For the Years Ended December 31,
2021

2020

2022

$ 

4 

$ 

5 

$ 

4 
(8)
(10)
(9)
(19) 

$ 

3 
(8) 
(9) 
(8) 
(17) 

$ 

5 

6 
(8) 
(10) 
(5) 
(12) 

Reconciliations  of  the  beginning  and  ending  balances  of  the  postretirement  benefit  asset  (obligation),  which  is 
calculated as of December 31 measurement date, the fair value of plan assets available for benefits and the funded 
status of the benefit asset (obligation) follow (in millions of dollars):

2022

2021

Benefit obligation at beginning of year

Service cost
Interest cost
Plan participants' contributions
Actuarial gains
Benefits paid

Benefit obligation at end of year

Plan assets available for benefits at beginning of year

Actual returns on plan assets
Plan participants' contributions
Benefits paid

Plan assets available for benefits at end of year

Noncurrent postretirement benefit asset

$ 

$ 

$ 

$ 

$ 

$ 

$ 

153 
4 
4 
3 
(40) 
(12) 
112 

207 
(36) 
3 
(12) 
162 

50 

$ 

The amounts recognized in AOCE consisted of the following (in millions of dollars):

Prior service credit
Unrecognized gains
Deferred tax liability

Net accumulated gains

As of December 31,

2022

2021

$ 

$ 

33  $ 
77 
(28) 
82  $ 

167 
5 
3 
3 
(14) 
(11) 
153 

206 
9 
3 
(11) 
207 

54 

42 
90 
(33) 
99 

The  Company  has  elected  to  amortize  the  amount  of  net  unrecognized  gains  over  a  period  equal  to  the  average 
remaining  service  period  for  active  plan  participants  expected  to  retire  and  receive  benefits  of  approximately  10 
years for 2022.

55

The postretirement benefit obligation was determined by applying the terms of the plan and actuarial models. These 
models  include  various  actuarial  assumptions,  including  discount  rates,  long-term  rates  of  return  on  plan  assets, 
healthcare  cost  trend  rate  and  cost-sharing  between  the  Company  and  the  retirees.  The  Company  evaluates  its 
actuarial  assumptions  on  an  annual  basis  and  considers  changes  in  these  long-term  factors  based  upon  market 
conditions and historical experience. The actuarial gains recognized during the plan year are primarily related to 
changes  in  assumptions  related  to  certain  retiree  coverage  elections,  health  reimbursement  arrangement  (HRA) 
subsidy and changes to the discount rate.

The following assumptions were used to determine net periodic benefit costs at January 1 of each year:

For the Years Ended December 31,
2021

2020

2022

Discount rate

Long-term rate of return on plan assets – net of tax
Initial healthcare cost trend rate

Pre age 65
Post age 65
Catastrophic drug benefit

Ultimate healthcare cost trend rate
Year ultimate healthcare cost trend rate reached
HRA credit inflation index for grandfathered retirees

 2.57 %

 4.04 %

 6.50 %
NA
NA
 4.50 %
2030
 — %

 2.17 %

 4.04 %

 5.81 %
NA
NA
 4.50 %
2026
 — %

 3.01 %

 4.04 %

 6.06 %
NA
NA
 4.50 %
2026
 2.50 %

The following assumptions were used to determine benefit obligations as of December 31:

Discount rate

Expected long-term rate of return on plan assets – net of tax
Initial healthcare cost trend rate

Pre age 65
Post age 65
Catastrophic drug benefit

Ultimate healthcare cost trend rate
Year ultimate healthcare cost trend rate reached
HRA credit inflation index for grandfathered retirees

2022

2021

2020

 4.92 %

 4.04 %

 7.50 %
NA
NA
 4.50 %
2033
 — %

 2.57 %

 4.04 %

 6.50 %
NA
NA
 4.50 %
2030
 — %

 2.17 %

 4.04 %

 5.81 %
NA
NA
 4.50 %
2026
 — %

The  discount  rate  assumptions  reflect  the  rates  available  on  high-quality  fixed-income  debt  instruments  as  of 
December  31,  the  measurement  date  of  each  year. These  rates  have  been  selected  due  to  their  similarity  to  the 
duration  of  the  projected  cash  flows  of  the  postretirement  healthcare  benefit  plan. As  of  December  31,  2022,  the 
Company increased the discount rate from 2.57% to 4.92% to reflect the increase in the market interest rates as of 
December 31, 2022. 

The Company reviews external data and its own historical trends for healthcare costs to determine the healthcare 
cost  trend  rates. As  of  December  31,  2022,  the  initial  healthcare  cost  trend  rate  was  7.50%  for  pre  age  65.  The 
healthcare costs trend rates decline each year until reaching the ultimate trend rate of 4.50%. The plan amendment 
adopted in 2017 moves all post age 65 Medicare eligible retirees to an exchange and provides a subsidy to those 
retirees  to  purchase  insurance.  The  amount  of  the  subsidy  is  based  on  years  of  service  for  grandfathered  team 
members. 

56

The  Company  has  established  a  Group  Benefit  Trust  (Trust)  to  fund  the  plan  obligations  and  process  benefit 
payments. In 2019, the Company liquidated previously held index funds and temporarily invested all assets of the 
Trust in money market funds. In 2020, the Company transitioned the Trust assets from money market funds into a 
liability-driven  investment  solution  which  enhances  the  Trust's  after-tax  returns  and  de-risks  the  Company's 
exposure  by  more  closely  match-funding  the  underlying  liability.  This  investment  strategy  reflects  the  long-term 
nature  of  the  plan  obligation  and  seeks  to  reach  a  balanced  allocation  between  Fixed  Income  securities  and 
Equities of 65% and 35%, respectively. The plan's  assets are stated at  fair value,  which represents the net  asset 
value of shares held by the plan in the registered investment companies at the quoted market prices (Level 1 input) 
or at significant other observable inputs (Level 2 input). 

The plan assets available for benefits are net of Trust liabilities, primarily related to deferred income taxes and taxes 
payable as of December 31 (in millions of dollars):

Asset class:
 Level 1 inputs:
Mutual funds:

 Funds – municipal/provincial bonds
 Funds – corporate bonds fund

Federal Money Market Fund

 Level 2 inputs:

Fixed income:
 Corporate bonds
 Government/municipal bonds
Equity funds

 Plan assets

 Less trust assets (liabilities)
 Plan assets available for benefits

2022

2021

$ 

$ 

8  $ 
3 
— 

57 
12 
73 
153 
9 
162  $ 

12 
5 
4 

89 
14 
85 
209 
(2) 
207 

Consistent  with  the  new  investment  strategy,  the  after-tax  expected  long-term  rates  of  return  on  plan  assets  of 
4.04% as of December 31, 2022 is based on the historical average of long-term rates of return and an estimated tax 
rate. The required use of an expected long-term rate of return on plan assets may result in recognition of income 
that is greater or lower than the actual return on plan assets in any given year. Over time, however, the expected 
long-term  returns  are  designed  to  approximate  the  actual  long-term  returns  and,  therefore,  result  in  a  pattern  of 
income recognition that more closely matches the pattern of the services provided by the team members.

The  Company's  investment  policies  include  periodic  reviews  by  management  and  trustees  at  least  annually 
concerning:  (1)  the  allocation  of  assets  among  various  asset  classes  (e.g.,  domestic  stocks,  international  stocks, 
short-term  bonds,  long-term  bonds,  etc.);  (2)  the  investment  performance  of  the  assets,  including  performance 
comparisons with appropriate benchmarks; (3) investment guidelines and other matters of investment policy and (4) 
the hiring, dismissal or retention of investment managers.

The  Company  forecasts  the  following  benefit  payments  related  to  postretirement  (which  include  a  projection  for 
expected future team member service) for the next ten years (in millions of dollars):

Year

Estimated Gross 
Benefit Payments

2023
2024
2025
2026
2027
2028-2032
Total

$ 

$ 

9 
9 
9 
9 
9 
41 
86 

57

NOTE 8 - LEASES

The Company leases certain properties, buildings and equipment (including branches, warehouses, DCs and office 
space) under various arrangements which provide the right to use the underlying asset and require lease payments 
for the lease term. The Company’s lease portfolio consists mainly of operating leases that expire at various dates 
through 2037. 

Information related to operating leases is as follows (in millions of dollars):

Right-of-use assets

Operating lease right-of-use

Operating lease liabilities

Operating lease liability

Long-term operating lease liability

Total operating lease liabilities

Weighted average remaining lease term
Weighted average incremental borrowing rate
Cash paid for operating leases
Right-of-use assets obtained in exchange for operating lease obligations

As of December 31,

2022

2021

$ 

367  $ 

393 

68 

318 
386  $ 

66 

334 
400 

As of December 31,

2022

2021

7 years
 1.46 %
76 
96 

$ 
$ 

7 years
 0.81 %
68 
244 

$ 

$ 
$ 

Rent expense was $93 million, $74 million and $76 million for 2022, 2021 and 2020, respectively. These amounts 
are net of sublease income of $2 million for 2022,  2021 and 2020.

Remaining maturity of existing lease liabilities as of December 31, 2022 are as follows (in millions of dollars):

Year

Operating Leases

2023

2024

2025

2026

2027

Thereafter

Total lease payments

Less interest

Present value of lease liabilities

$ 

$ 

77 

68 

62 

50 

40 

108 

405 

(19) 

386 

As of December 31, 2022 and 2021, the Company's finance leases and service contracts with lease arrangements 
were not material. Finance leases are reported in Property, buildings and equipment – net, and as a short and long-
term finance lease liability in Accrued Expenses and Other non-current liabilities.

As  of  December  31,  2022  and  2021,  Grainger's  future  lease  obligations  that  have  not  yet  commenced  were 
$65 million and $18 million, respectively.

58

NOTE 9 - STOCK INCENTIVE PLANS

The Company maintains stock incentive plans under which the Company may grant a variety of incentive awards to 
team members and executives, which include restricted stock units (RSUs), performance shares and deferred stock 
units. As of December 31, 2022, there were 1.5 million shares available for grant under the plans. When awards are 
exercised or settled, shares of the Company’s treasury stock are issued.

Pretax stock-based compensation expense included in SG&A was $48 million, $42 million, and $46 million in 2022, 
2021  and  2020,  respectively,  and  was  primarily  comprised  of  RSUs.  Related  income  tax  benefits  recognized  in 
earnings were $19 million, $21 million, and $16 million in 2022, 2021 and 2020, respectively.

Restricted Stock Units
The Company awards RSUs to certain team members and executives. RSUs vest generally over periods from one 
to  seven  years  from  issuance.  The  RSU  grant  date  fair  value  is  based  on  the  closing  price  of  the  Company's 
common stock on the last trading day preceding the date of the grant. RSU expense for the years ended December 
31, 2022, 2021 and 2020 was approximately $34 million, $30 million and $32 million, respectively. 

The following table summarizes RSU activity (in millions of dollars, except for share and per share amounts):

2022

2021

2020

Weighted
Average 
Price Per 
Share

Weighted
Average 
Price Per 
Share

Shares

Weighted
Average 
Price Per 
Share

Shares

Shares

Beginning nonvested units

202,321  $ 

318.40 

317,414  $ 

259.67 

326,124  $ 

259.88 

 Issued

 Canceled

 Vested

Ending nonvested units
Fair value of shares vested

96,940  $ 

520.67 

105,866  $ 

406.17 

140,815  $ 

252.11 

(17,038) $ 

345.30 

(36,134) $ 

274.74 

(26,254) $ 

257.56 

(91,191) $ 

336.99 

(184,825) $ 

276.34 

(123,271) $ 

252.05 

191,032  $ 

409.77 

202,321  $ 

318.40 

317,414  $ 

259.67 

$ 

31 

$ 

51 

$ 

31 

As of December 31, 2022, there was $55 million of total unrecognized compensation expense related to nonvested 
RSUs the Company expects to recognize over a weighted average period of 2.1 years.

NOTE 10 - CAPITAL STOCK

The Company had no shares of preferred stock outstanding as of December 31, 2022 and 2021. The activity related 
to outstanding common stock and common stock held in treasury was as follows:

2022

2021

2020

Outstanding 
Common 
Stock

Treasury 
Stock

Outstanding 
Common 
Stock

Treasury 
Stock

Outstanding 
Common 
Stock

Treasury 
Stock

  51,220,205    58,439,014 

  52,524,391    57,134,828 

  53,687,528    55,971,691 

101,802 

(101,802) 

188,444 

(188,444) 

311,374 

(311,374) 

64,649 

(64,649) 

127,969 

(127,969) 

82,241 

(82,241) 

13,890 

(13,890) 

12,507 

(12,507) 

28,098 

(28,098) 

Balance at beginning of 
period

Exercise of stock options
Settlement of restricted 
stock units – net of 
31,132, 61,377 and 
41,019 shares retained, 
respectively

Settlement of performance 
share units – net of 
10,359, 9,746 and 
16,830 shares retained, 
respectively

Purchase of treasury shares   (1,144,223)   1,144,223 

(1,633,106)   1,633,106 

(1,584,850)   1,584,850 

Balance at end of period

  50,256,323    59,402,896 

  51,220,205    58,439,014 

  52,524,391    57,134,828 

59

NOTE 11 - ACCUMULATED OTHER COMPREHENSIVE EARNINGS (LOSSES) (AOCE)

The components of AOCE consisted of the following (in millions of dollars):

Foreign 
Currency 
Translation 
and Other

Defined 
Postretirement 
Benefit Plan

Other 
Employment-
related 
Benefit Plans

Total

Foreign 
Currency 
Translation 
Attributable to 
Noncontrolling 
Interests

AOCE 
Attributable to 
W.W. 
Grainger, Inc.

$ 

(238) $ 

79  $ 

(8) $ 

(167) $ 

(13) $ 

(154) 

36 

47 
83  $ 

33 

(11) 
22  $ 

— 

— 
—  $ 

69 

36 
105  $ 

(155) $ 

101  $ 

(8) $ 

(62) $ 

(64) 

— 
(64) 

12 

(14) 
(2) 

2 

— 
2 

(50) 

(14) 
(64) 

12 

— 
12  $ 

(1) $ 

(29) 

— 
(29) 

(219) $ 

99  $ 

(6) $ 

(126) $ 

(30) $ 

(101) $ 

(4) $ 

—  $ 

(105) $ 

(34) $ 

—  $ 
(101) $ 

(13) $ 
(17) $ 

—  $ 
—  $ 

(13) $ 
(118) $ 

—  $ 
(34) $ 

57 

36 
93 

(61) 

(21) 

(14) 
(35) 

(96) 

(71) 

(13) 
(84) 

(320) $ 

82  $ 

(6) $ 

(244) $ 

(64) $ 

(180) 

$ 

$ 

$ 

$ 

$ 
$ 

$ 

Balance at January 1, 2020 – 
net of tax
Other comprehensive earnings 
(loss) before reclassifications – 
net of tax
Amounts reclassified to net 
earnings
Net current period activity
Balance at December 31, 2020 
– net of tax
Other comprehensive earnings 
(loss) before reclassifications – 
net of tax
Amounts reclassified to net 
earnings
Net current period activity
Balance at December 31, 2021 
– net of tax
Other comprehensive earnings 
(loss) before reclassifications – 
net of tax
Amounts reclassified to net 
earnings
Net current period activity
Balance at December 31, 2022 
– net of tax

NOTE 12 - DERIVATIVE INSTRUMENTS

The Company maintains various agreements with bank counterparties that permit the Company to enter into "over-
the-counter" derivative instrument agreements to manage its risk associated with interest rates and foreign currency 
fluctuations. In February 2020, the Company entered  into certain derivative instrument agreements to  manage its 
risk associated with interest rates of its 1.85% Notes and foreign currency fluctuations in connection with its foreign 
currency-denominated intercompany borrowings. The Company did not enter into these agreements for trading or 
speculative purposes. 

Cash Flow Hedges

The Company uses cash flow hedges primarily to hedge the exposure to variability in forecasted cash flows from 
foreign  currency-denominated  intercompany  borrowings  via  cross-currency  swaps.  Gains  or  losses  on  the  cross-
currency swaps are reported as a component of Accumulated other comprehensive earnings (losses) (AOCE) and 
reclassified  into  earnings  in  the  same  period  during  which  the  hedged  transaction  affects  earnings.  The  notional 
amount  of  the  Company’s  outstanding  cash  flow  hedges  as  of  December  31,  2022  and  2021  was  approximately 
$34 million.

The effect of the Company’s cash flow hedges on AOCE for the twelve months ended December 31, 2022 and 2021 
was not material. 

60

Fair Value Hedges
The Company uses fair value hedges primarily to hedge a portion of its fixed-rate long-term debt via interest rate 
swaps.  Changes  in  the  fair  value  of  the  interest  rate  swaps,  along  with  the  gain  or  loss  on  the  hedged  item,  is 
recorded  in  earnings  under  the  same  line  item,  Interest  expense  –  net.  The  notional  amount  of  the  Company’s 
outstanding fair value hedges as of December 31, 2022 and 2021 was $500 million. 

The effect of the Company's fair value hedges on the Consolidated Statement of Earnings in Interest expense – net 
for the twelve months ended December 31, 2022 and 2021, respectively, were as follows (in millions of dollars):

Gain or (loss):

Interest rate swaps:
 Hedged item

 Derivatives designated as hedging instrument

For the Years Ended 
December 31,

2022

2021

$ 

$ 

35  $ 

(35)  $ 

20 

(20) 

The fair value and carrying amounts of outstanding derivative instruments in the Consolidated Balance Sheets as of 
December 31, 2022 and 2021, respectively, were as follows (in millions of dollars): 

Balance Sheet Classification

Fair Value and Carrying Amounts

Cross-currency swap

Other non-current liabilities

Interest rate swaps

Other assets
Other non-current liabilities

$ 

$ 
$ 

— 

— 
34 

$ 

$ 
$ 

2 

1 
— 

As of December 31, 

2022

2021

The  carrying  amount  of  the  liability  hedged  by  the  interest  rate  swaps  recorded  in  Long-term  debt,  including  the 
cumulative amount of fair value hedging adjustments, as of December 31, 2022 and 2021 totaled $466 million and 
$501 million, respectively. 

Fair Value
The  estimated  fair  values  of  the  Company's  derivative  instruments  were  based  on  quoted  market  forward  rates, 
which are classified as Level 2 inputs within the fair value hierarchy and reflect the present value of the amount that 
the  Company  would  pay  for  contracts  involving  the  same  notional  amounts  and  maturity  dates.  No  adjustments 
were  required  during  the  current  period  to  reflect  the  counterparty’s  credit  risk  or  the  Company’s  own 
nonperformance risk.

61

NOTE 13 - INCOME TAXES 

Earnings (losses) before income taxes by geographical area consisted of the following (in millions of dollars):

U.S.

Foreign

Total

For the Years Ended December 31,

2022

2021

2020

$ 

$ 

1,903  $ 

1,267  $ 

1,015 

243 

218 

2,146  $ 

1,485  $ 

(68) 

947 

Income tax expense consisted of the following (in millions of dollars):

For the Years Ended December 31,
2021

2020

2022

Current income tax expense:

U.S. Federal
U.S. State
Foreign
Total current

Deferred income tax expense (benefit)
Total income tax expense

$ 

$ 

374 
77 
78 
529 
4 
533 

$ 

$ 

221 
46 
81 
348 
23 
371 

$ 

$ 

119 
28 
65 
212 
(20) 
192 

The  income  tax  effects  of  temporary  differences  that  gave  rise  to  the  net  deferred  tax  asset  (liability)  as  of 
December 31, 2022 and 2021 were as follows (in millions of dollars):

As of December 31,

2022

2021

Deferred tax assets:

Accrued expenses

Foreign loss carryforwards

Accrued employment-related benefits

Tax credit carryforward

Other

Deferred tax assets

 Less valuation allowance

150 

62 

51 

26 

23 

312 

(71) 

Deferred tax assets – net of valuation allowance

$ 

241  $ 

Deferred tax liabilities:

Property, buildings, equipment and other capital assets

Intangibles

Inventory

Other

Deferred tax liabilities

Net deferred tax liability

The net deferred tax asset (liability) is classified as follows:

Noncurrent assets

Noncurrent liabilities (foreign)

Net deferred tax liability

62

(212) 

(64) 

(18) 

(11) 

(305) 

(64)  $ 

12  $ 

(76) 

(64)  $ 

$ 

$ 

$ 

152 

59 

50 

27 

17 

305 

(70) 

235 

(217) 

(67) 

(9) 

(8) 

(301) 

(66) 

14 

(80) 

(66) 

As  of  December  31,  2022  and  2021,  the  Company  had  $248  million  and  $238  million,  respectively,  of  gross  loss 
carryforwards  related  to  foreign  operations.  Some  of  the  loss  carryforwards  may  expire  at  various  dates  through 
2042.  The  Company  has  recorded  a  valuation  allowance,  which  represents  a  provision  for  uncertainty  as  to  the 
realization of the tax benefits of these carryforwards and deferred tax assets that may not be realized. 

The Company's valuation allowance changed as follows (in millions of dollars):

Balance at beginning of period

Increases primarily related to foreign NOLs

Releases primarily related to foreign NOLs

Foreign subsidiaries tax impacts due to divestiture

Tax rate changes

Foreign exchange rate changes

Increase related to U.S. foreign tax credits

Other changes – net

Balance at end of period

For the Years Ended 
December 31,

2022

2021

$ 

(70)  $ 

(10) 

1 

— 

— 

4 

1 

3 

(53) 

(8) 

2 

2 

(7) 

1 

(3) 

(4) 

$ 

(71)  $ 

(70) 

A reconciliation of income tax expense with federal income taxes at the statutory rate follows (in millions of dollars): 

For the Years Ended December 31,
2021

2020

2022

Federal income tax

$ 

451 

$ 

312 

$ 

State income taxes – net of federal income tax benefit
Foreign rate difference
Foreign subsidiaries tax impacts due to divestiture
Change in valuation allowance
Other – net

Income tax expense
Effective tax rate

64 
26 
— 
7 
(15) 
533 
 24.8 %

$ 

41 
26 
— 
7 
(15) 
371 
 25.0 %

$ 

$ 

199 

33 
23 
(61) 
16 
(18) 
192 
 20.3 %

The  changes  to  the  Company's  effective  tax  rate  for  the  year  ended  December  31,  2022  was  primarily  driven  by 
favorable  mix  of  U.S.  earnings  versus  foreign  earnings  taxed  at  a  higher  rate.  The  changes  to  the  Company's 
effective tax rate for the year ending December 31, 2021 was primarily driven by the absence of tax losses in the 
Company's  investment  in  Fabory  due  to  the  impairment  and  internal  reorganization  of  the  Company's  holdings  of 
Fabory in the first quarter of 2020. The Company divested Fabory during the second quarter of 2020.

Foreign Undistributed Earnings

Estimated  gross  undistributed  earnings  of  foreign  subsidiaries  as  of  December  31,  2022  and  2021,  totaled  $530 
million and $544 million, respectively. The Company considers these undistributed earnings permanently reinvested 
in  its  foreign  operations  and  is  not  recording  a  deferred  tax  liability  for  any  foreign  withholding  taxes  on  such 
amounts. If at some future date the Company ceases to be permanently reinvested in its foreign subsidiaries, the 
Company may be subject to foreign withholding and other taxes on these undistributed earnings and may need to 
record a deferred tax liability for any outside basis difference in its investments in its foreign subsidiaries.

63

Tax Uncertainties
The Company recognizes in the financial statements a provision for tax uncertainties, resulting from application of 
complex tax regulations in multiple tax jurisdictions. 

The changes in the liability for tax uncertainties, excluding interest, are as follows (in millions of dollars):

Balance at beginning of year

Additions for tax positions related to the current year
Additions for tax positions of prior years
Reductions for tax positions of prior years
Reductions due to statute lapse
Settlements, audit payments, refunds – net

Balance at end of year

For the Years Ended December 31,

2022

2021

2020

$ 

$ 

38  $ 

4 
2 
— 
(2) 
(1) 
41  $ 

39  $ 

3 
— 
(1) 
(3) 
— 
38  $ 

28 
23 
— 
(2) 
(10) 
— 
39 

The Company classifies the liability for tax uncertainties in deferred income taxes and tax uncertainties. Included in
this amount is $5 million and $4 million at December 31, 2022 and 2021, respectively, of tax positions for which the 
ultimate  deductibility  is  highly  certain  but  for  which  there  is  uncertainty  about  the  timing  of  such  deductibility. Any 
changes  in  the  timing  of  deductibility  of  these  items  would  not  affect  the  annual  effective  tax  rate  but  would 
accelerate  the  payment  of  cash  to  the  taxing  authorities  to  an  earlier  period.  Excluding  the  timing  items,  the 
remaining amounts would affect the annual tax rate. In 2022 and 2021, the changes to tax positions were primarily 
related  to  the  impact  of  expiring  statutes  and  current  year  state  and  local  reserves.  In  2020,  the  changes  to  tax 
positions were related generally to the tax losses on the Company’s investment in Fabory along with the impact of 
expiring statutes, the conclusion of audits and audit settlements. Estimated interest and penalties were not material. 

The Company is regularly subject to examination of its federal income tax returns by the Internal Revenue Service. 
The  statute  of  limitations  expired  for  the  Company's  2018  federal  tax  return  while  tax  years  2019  through  2021 
remain  open. The  Company  is  also  subject  to  audit  by  state,  local  and  foreign  taxing  authorities.  Tax  years  2012 
through 2021 remain subject to state and local audits and 2017 through 2021 remain subject to foreign audits. The 
amount of liability associated with the Company's tax uncertainties may change within the next 12 months due to 
the  pending  audit  activity,  expiring  statutes  or  tax  payments.  A  reasonable  estimate  of  such  change  cannot  be 
made. 

64

NOTE 14 - SEGMENT INFORMATION

Grainger's  two  reportable  segments  are  High-Touch  Solutions  N.A.  and  Endless  Assortment.  The  remaining 
businesses, which includes the Company's Cromwell business, are classified as Other to reconcile to consolidated 
results. These businesses individually and in the aggregate do not meet the criteria of a reportable segment.

The Company's corporate costs are allocated to each reportable segment based on benefits received. Additionally, 
intersegment  sales  transactions,  which  are  sales  between  Grainger  businesses  in  separate  reportable  segments, 
are  eliminated  within  the  segment  to  present  only  the  impact  of  sales  to  external  customers.  Service  fees  for 
intersegment sales are included in each segment's SG&A and are also eliminated in the Company's Consolidated 
Financial Statements.

Following is a summary of segment results (in millions of dollars):

2022

2021

2020(1)

Net sales

Operating 
earnings 
(losses)

Net sales

Operating 
earnings 
(losses)

Net sales

Operating 
earnings 
(losses)

High-Touch Solutions N.A.
Endless Assortment
Other
Total Company

$ 

12,182  $ 

2,787
259
15,228  $ 

$ 

1,983  $ 
223 
9 
2,215  $ 

10,186  $ 

2,576 
260 
13,022  $ 

1,334  $ 
232 
(19) 
1,547  $ 

9,221  $ 
2,178 
398 
11,797  $ 

1,182 
166 
(329) 
1,019 

(1) Segment results for the year ended December 31, 2020 were recast to reflect the Company's 2021 re-segmentation.

Depreciation and amortization:
High-Touch Solutions N.A.
Endless Assortment
Other

Total consolidated depreciation and amortization

2022

2021

2020(1)

$ 

$ 

168 
35 
3 
206 

$ 

$ 

148 
22 
3 
173 

$ 

$ 

143 
17 
9 
169 

(1) Segment results for the year ended December 31, 2020 were recast to reflect the Company's 2021 re-segmentation.

Depreciation  and  amortization  presented  above  includes  depreciation  of  long-lived  assets  and  amortization  of 
capitalized software and ROU assets. Long-lived assets consist of property, buildings and equipment.

Following is revenue by geographic location (in millions of dollars):

Revenue by geographic location:
United States
Japan
Canada
Other foreign countries

2022

2021

2020

$ 

$ 

12,325 
1,719 
621 
563 
15,228 

$ 

$ 

10,236 
1,705 
560 
521 
13,022 

$ 

$ 

9,200 
1,436 
494 
667 
11,797 

The Company is a broad line distributor of MRO products and services. Products are regularly added and removed 
from the Company's inventory. Accordingly, it would be impractical to provide sales information by product category 
due to the way the business is managed, and the dynamic nature of the inventory offered, including the evolving list 
of products stocked and additional products available online but not stocked. Assets for reportable segments are not 
disclosed as such information is not regularly reviewed by the Company's Chief Operating Decision Maker. 

65

NOTE 15 - CONTINGENCIES AND LEGAL MATTERS

From time to time the Company is involved in various legal and administrative proceedings, including claims related 
to:  product  liability,  safety  or  compliance;  privacy  and  cybersecurity  matters;  negligence;  contract  disputes; 
environmental  issues;  unclaimed  property;  wage  and  hour  laws;  intellectual  property;  advertising  and  marketing; 
consumer protection; pricing (including disaster or emergency declaration pricing statutes); employment practices; 
regulatory  compliance,  including  trade  and  export  matters;  anti-bribery  and  corruption;  and  other  matters  and 
actions brought by employees, consumers, competitors, suppliers, customers, governmental entities and other third 
parties.

As previously disclosed, since the fourth quarter of 2019, Grainger, KMCO, LLC (KMCO) and other defendants have 
been  named  in  several  product  liability-related  lawsuits  in  the  Harris  County,  Texas  District  Court  relating  to  an 
explosion at a KMCO chemical refinery located in Crosby, Harris County, Texas on April 2, 2019. The complaints in 
which  Grainger  has  been  named,  which  to  date  encompass  approximately  186  plaintiffs,  seek  recovery  of 
compensatory  and  other  damages  and  relief  in  relation  to  personal  injury,  including  one  death  and  various  other 
alleged  injuries.  On  May  8,  2020,  KMCO  filed  a  voluntary  petition  in  the  United  States  Bankruptcy  Court  for  the 
Southern District of Texas for relief under Chapter 7 of Title 11 of the United States Bankruptcy Court in the case 
KMCO,  LLC,  No.  20-60028.  As  a  result  of  the  Chapter  7  proceedings,  the  claims  against  KMCO  in  the  Harris 
County lawsuits were stayed. Effective January 1, 2021, the Bankruptcy Court lifted the stay with respect to KMCO. 

In the product liability cases, the Harris County District Court decided to schedule bellwether trials involving a subset 
of  plaintiffs  the  Court  believes  are  representative  of  the  parties'  claims  and  defenses,  and  the  first  of  such  trials 
involving six plaintiffs (the First Scheduled Trial) was scheduled to commence in mid-January 2023. Prior to the start 
of  the  First  Scheduled  Trial,  the  Company  and  27  plaintiffs  engaged  in  mediation  and  reached  settlements  in 
principle  with  respect  to  such  plaintiffs'  claims  against  the  Company. Those  27  plaintiffs  include  the  plaintiffs  who 
alleged the most serious injuries, as well as five of the six plaintiffs from the First Scheduled Trial. The Company has 
executed final settlement agreements with those 27 plaintiffs. Grainger believes the payment of these settlements is 
probable through available insurance. The Company recorded a contingent liability related to these settlements in 
Accrued  expenses  and  a  corresponding  recoverable  asset  in  Prepaid  expenses  and  other  current  assets  on  the 
Consolidated Balance Sheet as of December 31, 2022, which resulted in no effect to the Company's Consolidated 
Statement of Earnings for the year ended December 31, 2022. 

Whether trials involving any or all of the remaining plaintiffs will proceed is uncertain and the timing or outcome of 
any such trials cannot currently be predicted, nor is it currently possible to make any additional estimate of potential 
loss or range of loss. 

On  December  16,  2020,  KMCO,  the  trustee  of  its  estate  and  ORG  Chemical  Holdings,  LLC,  KMCO’s  parent 
company (ORG), filed a property damage lawsuit relating to the KMCO chemical refinery incident against Grainger 
and  another  defendant  in  the  Harris  County,  Texas  District  Court,  which  seeks  unspecified  damages  (the  KMCO 
Case). On April 1, 2021, 24 individual plaintiffs filed a petition in intervention seeking to be added as plaintiffs in the 
KMCO Case and seeking unspecified damages. On March 24, 2021, Indian Harbor Insurance Company, together 
with other insurance companies and underwriters, filed a property damage lawsuit relating to the KMCO chemical 
refinery  incident  against  Grainger  and  another  defendant  in  the  Harris  County,  Texas  District  Court,  seeking 
reimbursement  of  insurance  payments  made  to  or  on  behalf  of  KMCO  and  ORG,  the  insured  parties  under  their 
respective  policies,  and  other  damages.  The  Company  is  currently  unable  to  predict  the  timing,  outcome  or  any 
estimate of possible loss or range of loss of the ORG and the Indian Harbor Insurance Company lawsuits.

Grainger continues to investigate each of the various remaining claims against the Company relating to the KMCO 
chemical refinery incident and intends to contest these matters vigorously. 

Also,  as  a  government  contractor  selling  to  federal,  state  and  local  governmental  entities,  the  Company  may  be 
subject  to  governmental  or  regulatory  inquiries  or  audits  or  other  proceedings,  including  those  related  to  contract 
administration, pricing and product compliance.

From  time  to  time,  the  Company  has  also  been  named,  along  with  numerous  other  nonaffiliated  companies,  as 
defendant  in  litigation  in  various  states  involving  asbestos  and/or  silica.  These  lawsuits  typically  assert  claims  of 
personal injury arising from alleged exposure to asbestos and/or silica as a consequence of products manufactured 
by  third  parties  purportedly  distributed  by  the  Company.  While  several  lawsuits  have  been  dismissed  in  the  past 
based  on  the  lack  of  product  identification,  if  a  specific  product  distributed  by  the  Company  is  identified  in  any 
pending  or  future  lawsuits,  the  Company  will  seek  to  exercise  indemnification  remedies  against  the  product 
manufacturer to the extent available. In addition, the Company believes that a substantial number of these claims 

66

are covered by insurance. The Company has entered into agreements with its major insurance carriers relating to 
the scope, coverage and the costs of defense, of lawsuits involving claims of exposure to asbestos. The Company 
believes  it  has  strong  legal  and  factual  defenses  and  intends  to  continue  defending  itself  vigorously  in  these 
lawsuits.

While the Company is unable to predict the outcome of any of these proceedings and other matters, it believes that 
their  ultimate  resolution  will  not  have,  either  individually  or  in  the  aggregate,  a  material  adverse  effect  on  the 
Company’s consolidated financial condition or results of operations.

NOTE 16 - SUBSEQUENT EVENTS

Subsequent to December 31, 2022, the Company reached a settlement agreement related to the First Scheduled 
Trial as described in Note 15. 

On  January  25,  2023,  Grainger's  Board  of  Directors  declared  a  quarterly  cash  dividend  of  $1.72  per  share  of 
common stock, payable March 1, 2023 to shareholders of record on February 13, 2023. 

Grainger evaluated all subsequent event activity and concluded that no other subsequent events have occurred that 
would  require  recognition  in  the  Consolidated  Financial  Statements  or  disclosure  in  the  Notes  to  Consolidated 
Financial Statements.

Item 9: Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
None.

Item 9A: Controls and Procedures

Evaluation of Disclosures and Controls

The  Company,  under  the  supervision  and  with  the  participation  of  its  management,  including  the  Chief  Executive 
Officer  and  the  Chief  Financial  Officer,  evaluated  the  effectiveness  of  the  design  and  operation  of  Grainger's 
disclosure controls and procedures pursuant to Rule 13a-15 of the Securities Exchange Act of 1934, as amended 
(Exchange Act). Based upon that evaluation, the Chief Executive Officer and the Chief Financial Officer concluded 
that Grainger's disclosure controls and procedures were effective as of the end of the period covered by this report.

Management's Annual Report on Internal Control Over Financial Reporting

The  management  of  W.W.  Grainger,  Inc.  (Grainger)  is  responsible  for  establishing  and  maintaining  adequate 
internal  control  over  financial  reporting.  Grainger's  internal  control  system  was  designed  to  provide  reasonable 
assurance to Grainger's management and Board of Directors regarding the reliability of financial reporting and the 
preparation  of  financial  statements  for  external  purposes  in  accordance  with  accounting  principles  generally 
accepted in the United States of America.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements 
under all potential conditions. Therefore, effective internal control over financial reporting provides only reasonable, 
and not absolute, assurance with respect to the preparation and presentation of financial statements.

Grainger's  management  assessed  the  effectiveness  of  Grainger's  internal  control  over  financial  reporting  as  of 
December  31,  2022,  based  on  criteria  established  in  Internal  Control  -  Integrated  Framework  issued  by  the 
Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) (the COSO criteria). Based 
on its assessment under that framework and the criteria established therein, Grainger's management concluded that 
Grainger's internal control over financial reporting was effective as of December 31, 2022. 

Ernst & Young LLP, an independent registered public accounting firm, has audited Grainger's internal control over 
financial reporting as of December 31, 2022, as stated in their report, which is included herein.

Changes in Internal Control Over Financial Reporting

There were no changes to Grainger's internal control over financial reporting for the quarter ending December 31, 
2022  that  have  materially  affected,  or  are  reasonably  likely  to  materially  affect,  Grainger's  internal  control  over 
financial reporting.

67

Report of Independent Registered Public Accounting Firm

To the Shareholders and the Board of Directors of 
W.W. Grainger, Inc. and Subsidiaries

Opinion on Internal Control over Financial Reporting

We have audited W.W. Grainger, Inc. and Subsidiaries’ internal control over financial reporting as of December 31, 
2022,  based  on  criteria  established  in  Internal  Control—Integrated  Framework  issued  by  the  Committee  of 
Sponsoring Organizations of the Treadway Commission (2013 framework) (the COSO criteria). In our opinion, W.W 
Grainger,  Inc.  and  Subsidiaries  (the  Company)  maintained,  in  all  material  respects,  effective  internal  control  over 
financial reporting as of December 31, 2022, based on the COSO criteria. 

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2022 and 2021, the related 
consolidated statements of earnings, comprehensive earnings, shareholders’ equity and cash flows for each of the 
three years in the period ended December 31, 2022, and the related notes and our report dated February 21, 2023 
expressed an unqualified opinion thereon. 

Basis for Opinion 

The Company’s management is responsible for maintaining effective internal control over financial reporting and for 
its  assessment  of  the  effectiveness  of  internal  control  over  financial  reporting  included  in  the  accompanying 
Management’s  Annual  Report  on  Internal  Controls  over  Financial  Reporting.  Our  responsibility  is  to  express  an 
opinion on the Company’s internal control over financial reporting based on our audit. We are a public accounting 
firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with 
the  U.S.  federal  securities  laws  and  the  applicable  rules  and  regulations  of  the  Securities  and  Exchange 
Commission and the PCAOB. 

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and 
perform  the  audit  to  obtain  reasonable  assurance  about  whether  effective  internal  control  over  financial  reporting 
was maintained in all material respects. 

Our audit included obtaining an understanding of internal control over financial reporting, assessing the risk that a 
material weakness exists, testing and evaluating the design and operating effectiveness of internal control based on 
the  assessed  risk,  and  performing  such  other  procedures  as  we  considered  necessary  in  the  circumstances.  We 
believe that our audit provides a reasonable basis for our opinion. 

Definition and Limitations of Internal Control Over Financial Reporting

A  company’s  internal  control  over  financial  reporting  is  a  process  designed  to  provide  reasonable  assurance 
regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in 
accordance  with  generally  accepted  accounting  principles.  A  company’s  internal  control  over  financial  reporting 
includes  those  policies  and  procedures  that  (1)  pertain  to  the  maintenance  of  records  that,  in  reasonable  detail, 
accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable 
assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance 
with generally accepted accounting principles, and that receipts and expenditures of the company are being made 
only in accordance with authorizations of management  and directors of the  company;  and (3) provide  reasonable 
assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s 
assets that could have a material effect on the financial statements. 

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. 
Also,  projections  of  any  evaluation  of  effectiveness  to  future  periods  are  subject  to  the  risk  that  controls  may 
become  inadequate  because  of  changes  in  conditions,  or  that  the  degree  of  compliance  with  the  policies  or 
procedures may deteriorate. 

/s/ Ernst & Young LLP

Chicago, Illinois
February 21, 2023

68

Item 9B: Other Information

None.

Item 9C: Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

None.

69

PART III

Item 10: Directors, Executive Officers and Corporate Governance

The  information  required  by  this  item  is  incorporated  by  reference  to  Grainger's  proxy  statement  relating  to  the 
annual meeting of shareholders to be held April 26, 2023, under the captions “Board Qualifications, Attributes, Skills 
and  Background,”  “Annual  Election  of  Directors,”  “Candidates  for  Board  Membership,”  “Director  Nominees’ 
Experience and Qualifications,” “Audit Committee,” and “Board Affairs and Nominating Committee,” and "Delinquent 
Section 16(a) Reports."  Information required by this item regarding executive officers of Grainger is set forth in Part 
I, Item 1, under the caption “Information about our Executive Officers.”

Grainger  has  adopted  a  code  of  ethics  that  applies  to  its  principal  executive  officer,  principal  financial  officer  and 
principal accounting officer and controller. This code of ethics is part of Grainger’s Business Conduct Guidelines for 
directors,  officers  and  employees,  which 
through  Grainger’s  website  at 
invest.grainger.com.  A  copy  of  the  Business  Conduct  Guidelines  is  also  available  in  print  without  charge  to  any 
person upon request to Grainger's Corporate Secretary. Grainger intends to disclose on its website any amendment 
to any provision of the Business Conduct Guidelines that relates to any element of the definition of “code of ethics” 
enumerated  in  Item  406(b)  of  Regulation  S-K  under  the  Exchange  Act  and  any  waiver  from  any  such  provision 
granted to Grainger’s principal executive officer, principal financial officer, principal accounting officer and controller 
or persons performing similar functions. Grainger has also adopted Operating Principles for the Board of Directors, 
which are available on its website and are available in print to any person who requests them.

free  of  charge 

is  available 

Item 11: Executive Compensation

The  information  required  by  this  item  is  incorporated  by  reference  to  Grainger’s  proxy  statement  relating  to  the 
annual  meeting  of  shareholders  to  be  held  April  26,  2023,  under  the  captions  “Director  Compensation,” 
“Compensation Discussion and Analysis,” “Compensation Committee,” “Report of the Compensation Committee of 
the Board,” “CEO Pay Ratio,” and “Pay Versus Performance Disclosure.”

Item  12:  Security  Ownership  of  Certain  Beneficial  Owners  and  Management  and  Related  Stockholder 
Matters

The  information  required  by  this  item  is  incorporated  by  reference  to  Grainger's  proxy  statement  relating  to  the 
annual  meeting  of  shareholders  to  be  held April  26,  2023,  under  the  captions  “Ownership  of  Grainger  Stock”  and 
“Equity Compensation Plans.”

Item 13: Certain Relationships and Related Transactions and Director Independence

The  information  required  by  this  item  is  incorporated  by  reference  to  Grainger's  proxy  statement  relating  to  the 
annual  meeting  of  shareholders  to  be  held  April  26,  2023,  under  the  captions  “Director  Independence,”  “Annual 
Election of Directors” and “Transactions with Related Persons.”

Item 14: Principal Accountant Fees and Services
The  information  required  by  this  item  is  incorporated  by  reference  to  Grainger's  proxy  statement  relating  to  the 
annual meeting of shareholders to be held April 26, 2023, under the caption “Audit Fees and Audit Committee Pre-
Approval Policies and Procedures.”

70

PART IV

Item 15: Exhibits and Financial Statements Schedules

(a)    Documents filed as part of this Form 10-K

(1)     All Financial Statements

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM PCAOB ID:  42
CONSOLIDATED  STATEMENTS  OF  EARNINGS  FOR  THE  YEARS  ENDED 
DECEMBER 31, 2022, 2021 AND 2020
CONSOLIDATED STATEMENTS OF COMPREHENSIVE EARNINGS FOR THE YEARS 
ENDED DECEMBER 31, 2022, 2021 AND 2020
CONSOLIDATED BALANCE SHEETS AS OF DECEMBER 31, 2022 AND 2021
CONSOLIDATED  STATEMENTS  OF  CASH  FLOWS  FOR  THE  YEARS  ENDED 
DECEMBER 31, 2022, 2021 AND 2020
CONSOLIDATED  STATEMENTS  OF  SHAREHOLDERS'  EQUITY  FOR  THE  YEARS 
ENDED DECEMBER 31, 2022, 2021 AND 2020
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Page

37

39

40
41

42

43
44

(2)    Financial Statement Schedules: the schedules listed in Rule 5-04 of Regulation S-X have been omitted 
because they are either not applicable or the required information is shown in the Consolidated Financial 
Statements or notes thereto.

(3)     Exhibits Required by Item 601 of Regulation S-K

EXHIBIT INDEX(1)

EXHIBIT NO.
2.1

3.1

3.2

4.1

4.2

4.3

4.4

4.5

4.6

4.7

4.8

DESCRIPTION
Share  Purchase  Agreement,  dated  as  of  July  30,  2015,  by  and  among  Grainger,  GWW  UK 
Holdings  Limited,  Gregory  Family  Office  Limited  and  Michael  Gregory,  incorporated  by 
reference  to  Exhibit  2.1  to  W.W.  Grainger,  Inc.’s  Current  Report  on  Form  8-K  dated  July  31, 
2015.
Restated  Articles  of 
W.W. Grainger, Inc.’s Quarterly Report on Form 10-Q for the quarter ended June 30, 1998.
By-laws,  as  amended  on  March  9,  2017,  incorporated  by  reference  to  Exhibit  3.1.1  to 
W.W. Grainger, Inc.’s Current Report on Form 8-K dated March 9, 2017.

incorporated  by 

to  Exhibit  3(i) 

Incorporation, 

reference 

to 

Indenture,  dated  as  of  June  11,  2015,  between  W.W.  Grainger,  Inc.  and  U.S.  Bank  National 
Association, as trustee, incorporated by reference to Exhibit 4.1 to W.W. Grainger, Inc.’s Current 
Report on Form 8-K dated June 11, 2015.
First Supplemental Indenture, dated as of June 11, 2015, between W.W. Grainger, Inc. and U.S. 
Bank National Association, as trustee, and Form of 4.60% Senior Notes due 2045, incorporated 
by reference to Exhibit 4.2 to W.W. Grainger, Inc.’s Current Report on Form 8-K dated June 11, 
2015.
Second Supplemental Indenture, dated as of May 16, 2016, between W.W. Grainger, Inc., and 
U.S.  Bank  National  Association,  as  trustee,  incorporated  by  reference  to  Exhibit  4.1  to 
W.W. Grainger, Inc.’s Current Report on Form 8-K dated May 16, 2016.

Third  Supplemental  Indenture,  dated  as  of  May  22,  2017,  between  W.W.  Grainger,  Inc.,  and 
U.S.  Bank  National  Association,  as  trustee,  incorporated  by  reference  to  Exhibit  4.1  to 
W.W. Grainger, Inc.’s Current Report on Form 8-K dated May 22, 2017.
Form  of  3.75%  Senior  Notes  due  2046  (included  in  Exhibit  4.3),  incorporated  by  reference  to 
Exhibit 4.1 to W.W. Grainger, Inc.’s Current Report on Form 8-K dated May 16, 2016.
Form  of  4.20%  Senior  Notes  due  2047  (included  in  Exhibit  4.4),  incorporated  by  reference  to 
Exhibit 4.1 to W.W. Grainger, Inc.’s Current Report on Form 8-K dated May 22, 2017.

Description of Registrant's Securities Pursuant to Section 12 of the Securities Exchange Act of 
1934.
Fourth Supplemental Indenture, dated as of February 26, 2020, between W.W. Grainger, Inc., 
and U.S. Bank National Association, as trustee incorporated by reference to Exhibit 4.1 to W.W. 
Grainger, Inc.'s Current Report on Form 8-K dated February 21, 2020.

71

4.9

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9
10.10

10.11

10.12

10.13

10.14

10.15

10.16

10.17

10.18

10.19

10.20

10.21

10.22

Form  of  1.85%  Senior  Notes  due  2025  (included  in  Exhibit  4.8),  incorporated  by  reference  to 
Exhibit 4.1 to W.W. Grainger, Inc.'s Current Report on Form 8-K dated February 21, 2020.

1990 Long-Term Stock Incentive Plan, as amended, incorporated by reference to Exhibit 10(a) 
to W.W. Grainger, Inc.’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2006.*

reference 

its  executive  officers, 

Form of Indemnification Agreement between W.W. Grainger, Inc. and each of its directors and 
to 
to  Exhibit  10(b)(i) 
incorporated  by 
certain  of 
W.W. Grainger, Inc.’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2009.*
Frozen  Executive  Death  Benefit  Plan,  as  amended,  incorporated  by  reference  to  Exhibit 
10(b)(v) to W.W. Grainger, Inc.’s Annual Report on Form 10-K for the year ended December 31, 
2007.*
First  amendment  to  the  Frozen  Executive  Death  Benefit  Plan,  incorporated  by  reference  to 
Exhibit  10(b)(v)(1)  to  W.W.  Grainger,  Inc.’s  Annual  Report  on  Form  10-K  for  the  year  ended 
December 31, 2008.*
Second amendment to the Frozen Executive Death Benefit Plan, incorporated by reference to 
Exhibit  10(b)(iv)(2)  to  W.W.  Grainger,  Inc.’s Annual  Report  on  Form  10-K  for  the  year  ended 
December 31, 2009.*
Supplemental Profit Sharing Plan, as amended, incorporated by reference to Exhibit 10(viii) to 
W.W. Grainger, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2003.*
Supplemental Profit Sharing Plan II, as amended, incorporated by reference to Exhibit 10(b)(ix) 
to W.W. Grainger, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2007.*
Voluntary Salary and Incentive Deferral Plan, as amended, incorporated by reference to Exhibit 
10(b)(xi) to W.W. Grainger, Inc.’s Annual Report on Form 10-K for the year ended December 31, 
2007.*
Summary Description of the Directors Compensation Program.*
2010  Incentive  Plan,  incorporated  by  reference  to Appendix  B  of  W.W.  Grainger,  Inc.’s  Proxy 
Statement dated March 12, 2010.*
Form  of  Stock  Option  Award  Agreement  between  W.W.  Grainger,  Inc.  and  certain  of  its 
executive  officers,  incorporated  by  reference  to  Exhibit  10(b)(xvi)  to  W.W.  Grainger,  Inc.’s 
Annual Report on Form 10-K for the year ended December 31, 2009.*

Form of Stock Option Award and Restricted Stock Unit Agreement between W.W. Grainger, Inc. 
and  certain  of  its  executive  officers,  incorporated  by  reference  to  Exhibit  10(b)(xvii)  to 
W.W. Grainger, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2009.*

Summary Description of the Company Management Incentive Program.*
Incentive Program Recoupment Agreement, incorporated by reference to Exhibit 10(b)(xxv) to 
W.W. Grainger, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2009.*
Form of Change in Control Employment Agreement between W.W. Grainger, Inc. and certain of 
its executive officers, incorporated by reference to Exhibit 10(b)(xxvii) to W.W. Grainger, Inc.’s 
Annual Report on Form 10-K for the year ended December 31, 2010.*
Form of 2015 Performance Share Award Agreement between W.W. Grainger, Inc. and certain of 
its executive officers, incorporated by reference to Exhibit 10.28 to W.W. Grainger, Inc.'s Annual 
Report on Form 10-K for the year ended December 31, 2015.*
W.W.  Grainger,  Inc.  2015  Incentive  Plan,  incorporated  by  reference  to  Exhibit  B  of 
W.W. Grainger, Inc.’s Proxy Statement dated March 13, 2015.*
First Amendment to the W.W. Grainger, Inc. 2015 Incentive Plan, incorporated by reference to 
10.1 of W.W. Grainger, Inc.’s Quarterly Report on Form 10-Q for the quarter ended March 31, 
2017.*

W.W. Grainger, Inc. 2015 Incentive Plan as Amended and Restated Effective October 31, 2018, 
incorporated by reference to Exhibit 10.1 to W.W. Grainger, Inc.'s Quarterly Report on Form 10-
Q for the quarter ended September 30, 2018.*
Form  of  Stock  Option  Award  Agreement  between  W.W.  Grainger,  Inc.  and  certain  of  its 
executive officers, incorporated by reference to Exhibit 10.1 to W.W. Grainger, Inc.’s Quarterly 
Report on Form 10-Q for the quarter ended June 30, 2016.*
Form of Restricted Stock Unit Award Agreement between W.W. Grainger, Inc. and certain of its 
executive officers, incorporated by reference to Exhibit 10.2 to W.W. Grainger, Inc.’s Quarterly 
Report on Form 10-Q for the quarter ended June 30, 2016.*
Form of 2016 Performance Share Award Agreement between W.W. Grainger, Inc. and certain of 
its  executive  officers,  incorporated  by  reference  to  Exhibit  10.3  to  W.W.  Grainger,  Inc.’s 
Quarterly Report on Form 10-Q for the quarter ended June 30, 2016.*

72

10.23

10.24

10.25

10.26

10.27

10.28

10.29

10.30

10.31

10.32

10.33

10.34

10.35

10.36

10.37

10.38

10.39

Form  of  Stock  Option  Award  Agreement  between  W.W.  Grainger,  Inc.  and  certain  of  its 
executive officers, incorporated by reference to Exhibit 10.2 to W.W. Grainger, Inc.’s Quarterly 
Report on Form 10-Q for the quarter ended March 31, 2017.*
Form of Restricted Stock Unit Award Agreement between W.W. Grainger, Inc. and certain of its 
executive officers, incorporated by reference to Exhibit 10.3 to W.W. Grainger, Inc.’s Quarterly 
Report on Form 10-Q for the quarter ended March 31, 2017.*
Form of 2017 Performance Share Award Agreement between W.W. Grainger, Inc. and certain of 
its  executive  officers,  incorporated  by  reference  to  Exhibit  10.4  to  W.W.  Grainger,  Inc.’s 
Quarterly Report on Form 10-Q for the quarter ended March 31, 2017.*

Form of 2018 W.W. Grainger, Inc. 2015 Incentive Plan Stock Option Agreement between W.W. 
Grainger, Inc. and certain of its executive officers, incorporated by reference to Exhibit 10.3 to 
W.W. Grainger, Inc.'s Quarterly Report on Form 10-Q for the quarter ended March 31, 2018.*

Form  of  2018  W.W.  Grainger,  Inc.  2015  Incentive  Plan  Restricted  Stock  Unit  Agreement 
between W.W. Grainger, Inc. and certain of its executive officers, incorporated by reference to 
Exhibit  10.4  to  W.W.  Grainger,  Inc.'s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended 
March 31, 2018.*

Form  of  2018  W.W.  Grainger,  Inc.  2015  Incentive  Plan  Performance  Restricted  Stock  Unit 
Agreement  between  W.W.  Grainger,  Inc.  and  certain  of  its  executive  officers,  incorporated  by 
reference to Exhibit 10.5 to W.W. Grainger, Inc.'s Quarterly Report on Form 10-Q for the quarter 
ended March 31, 2018.*
Form of 2019 W.W. Grainger, Inc. 2015 Stock Incentive Plan Stock Option Agreement between 
W.W.  Grainger,  Inc.  and  certain  of  its  executive  officers,  incorporated  by  reference  to  Exhibit 
10.1 to W.W. Grainger, Inc.’s Quarterly Report on Form 10-Q for the quarter ended March 31, 
2019.*
Form of 2019 W.W. Grainger, Inc. 2015 Stock Incentive Plan Restricted Stock Unit Agreement 
between W.W. Grainger, Inc. and certain of its executive officers, incorporated by reference to 
Exhibit  10.2  to  W.W.  Grainger,  Inc.’s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended 
March 31, 2019.*

Form of 2019 W.W. Grainger, Inc. 2015 Stock Incentive Plan Performance Restricted Stock Unit 
Agreement  between  W.W.  Grainger,  Inc.  and  certain  of  its  executive  officers,  incorporated  by 
reference to Exhibit 10.3 to W.W. Grainger, Inc.’s Quarterly Report on Form 10-Q for the quarter 
ended March 31, 2019.*

Credit  Agreement  dated  as  of  February  14,  2020,  by  and  among  W.W.  Grainger,  Inc.,  the 
lenders party thereto, and JPMorgan Chase Bank, N.A., as Administrative Agent, incorporated 
by  reference  to  Exhibit  10.1  to  W.W.  Grainger,  Inc.'s  Current  Report  on  Form  8-K  dated 
February 14, 2020. 
First  Amendment  to  Credit  Agreement,  dated  as  of  August  29,  2022,  by  and  among  W.W. 
Grainger,  Inc.,  the  lenders  party  thereto  and  JPMorgan  Chase,  N.A.,  as Administrative Agent, 
incorporated by reference to Exhibit 10.1 to W.W. Grainger, Inc.’s Current Report on Form 8 K 
dated August 30, 2022.
Form  of  2020  W.W.  Grainger,  Inc.  2015  Incentive  Plan  Restricted  Stock  Unit  Agreement 
between W.W. Grainger, Inc. and certain of its executive officers, incorporated by reference to 
Exhibit  10.1  to  W.W.  Grainger,  Inc.’s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended 
March 31, 2020.*
Form  of  2020  W.W.  Grainger,  Inc.  2015  Incentive  Plan  Performance  Stock  Unit  Agreement 
between W.W. Grainger, Inc. and certain of its executive officers, incorporated by reference to 
Exhibit  10.2  to  W.W.  Grainger,  Inc.’s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended 
March 31, 2020.*
2022  Form  of  W.W.  Grainger,  Inc.  2015  Incentive  Plan  Performance  Stock  Unit  Agreement 
between  W.W.  Grainger,  Inc.  and  certain  of  its  executive  officers  incorporated  by  reference  to 
Exhibit  10.35  to  W.W.  Grainger,  Inc.'s  Annual  Report  on  Form  10-K  for  the  year  ended 
December 31, 2021.*
2022 Form of W.W. Grainger, Inc. 2022 Incentive Plan Restricted Stock Unit Award Agreement 
between W.W. Grainger, Inc. and certain of its executive officers, incorporated by reference to 
Exhibit 10.1 to W.W. Grainger, Inc.’s Quarterly Report on Form 10-Q for the quarter ended June 
30, 2022.*
2022  Form  of  W.W.  Grainger,  Inc.  2022  Incentive  Plan  Performance  Stock  Unit  Award 
Agreement  between  W.W.  Grainger,  Inc.  and  certain  of  its  executive  officers,  incorporated  by 
reference to Exhibit 10.2 to W.W. Grainger, Inc.’s Quarterly Report on Form 10-Q for the quarter 
ended June 30, 2022.*
W.W.  Grainger,  Inc.  2022  Incentive  Plan,  incorporated  by  reference  to  Appendix  C  of  the 
Company's Definitive Proxy Statement on Schedule 14A filed on March 17, 2022.*

73

10.40

10.41

10.42

10.43

21

23

31.1

31.2

32

101.INS

101.SCH
101.CAL
101.DEF
101.LAB
101.PRE
104

Compensation Continuation - Severance Policy Guidance, incorporated by reference to Exhibit 
10.1 to W.W. Grainger, Inc.’s Quarterly Report on Form 10-Q for the quarter ended September 
30, 2022.*
2023 Form of W.W. Grainger, Inc. 2022 Incentive Plan Restricted Stock Unit Award Agreement 
between W.W. Grainger, Inc. and certain of its executive officers.*
2023  Form  of  W.W.  Grainger,  Inc.  2022  Incentive  Plan  Performance  Stock  Unit  Award 
Agreement between W.W. Grainger, Inc. and certain of its executive officers.*
Shareholder Agreement,  Dated  as  of  February  17,  2023,  by  and  among  W.W.  Grainger,  Inc. 
and MonotaRO Co., Ltd.
Subsidiaries of Grainger.
Consent of Independent Registered Public Accounting Firm.

Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 
2002.
Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 
2002.
Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. 
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

XBRL Instance Document - the instance document does not appear in the interactive data file 
because its XBRL tags are embedded within the inline XBRL document. 
XBRL Taxonomy Extension Schema Document.
XBRL Taxonomy Extension Calculation Linkbase Document.
XBRL Taxonomy Extension Definition Linkbase Document.
XBRL Taxonomy Extension Label Linkbase Document.
XBRL Taxonomy Extension Presentation Linkbase Document.
Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101).

(*)  Management contract or compensatory plan or arrangement.

Item 16: Form 10-K Summary

None.

74

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly 
caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

DATE:  February 21, 2023

W.W. GRAINGER, INC.

By:

/s/ D.G. Macpherson

D.G. Macpherson
Chairman of the Board 
and Chief Executive Officer

Pursuant  to  the  requirements  of  the  Securities  Exchange Act  of  1934,  this  report  has  been  signed  below  by  the 
following persons on behalf of the registrant on February 21, 2023, in the capacities indicated.

/s/ D.G. Macpherson

D.G. Macpherson
Chairman of the Board
and Chief Executive Officer, Director

(Principal Executive Officer)

/s/ Deidra C. Merriwether

Deidra C. Merriwether

Senior Vice President

and Chief Financial Officer

(Principal Financial Officer)

/s/ Laurie R. Thomson

Laurie R. Thomson

Vice President and Controller
(Principal Accounting Officer)

/s/ V. Ann Hailey

V. Ann Hailey
Director

/s/ Katherine D. Jaspon

Katherine D. Jaspon

Director

/s/ Stuart L. Levenick

Stuart L. Levenick

Director

/s/ Neil S. Novich

Neil S. Novich

Director

/s/ E. Scott Santi

E. Scott Santi
Director

75

W.W. GRAINGER, INC.
Subsidiaries and Affiliated Companies
(as of February 16, 2023)

 Exhibit 21

Subsidiary
Acklands - Grainger Inc.
Apex Industrial Limited
Bogle and Timms Limited
C.J. Bent & Son Limited
Cromwell Czech Republic s.r.o.
Cromwell Group (Holdings) Limited
Cromwell Group (International) Limited
Cromwell Industrial Supplies Private Limited
Cromwell SAS
Cromwell sp. z.o.o.
Cromwell Tools (Thailand) Co. Ltd.
Cromwell Tools Limited
Cromwell Tools Sdn. Bhd.
Dayton Electric Manufacturing Co.
E & R Industrial Sales, Inc.
E&R Tooling and Solutions de Mexico, S. de R.L. de 
C.V.
East Midlands Property Developments Limited
Gamut Supply LLC
GHC Specialty Brands, LLC
GMMI LLC
Grainger Brasil Participações Ltda.
Grainger Canada Holdings ULC
Grainger Caribe, Inc.
Grainger Colombia Holding Company, LLC
Grainger Corporate Services LLC
Grainger Global Holdings, Inc.
Grainger Global Online Business Ltd
Grainger Global Trading (Shanghai) Company Limited
Grainger Guam L.L.C.
Grainger Industrial Supply India Private Limited
Grainger International Holdings B.V.
Grainger International, Inc.
Grainger Management LLC
Grainger Mexico LLC
Grainger Panama Services S. de R.L.
Grainger Procurement Company LLC
Grainger Registry Services, LLC
Grainger Service Holding Company, Inc.
Grainger Services International Inc.
Grainger Singapore Pte. Ltd.

Jurisdiction
Canada
Scotland
England & Wales
England & Wales
Czech Republic
England & Wales
England & Wales
India
France
Poland
Thailand
England & Wales
Malaysia
Illinois
Michigan
Mexico

England & Wales
Delaware
Wisconsin
Delaware
Brazil
Alberta
Illinois
Delaware
Illinois
Delaware
England and Wales
People's Republic of China
Guam
India
Netherlands
Illinois
Illinois
Delaware
Panama
Illinois
Delaware
Delaware
Illinois
Singapore

76

Grainger, S.A. de C.V.
GWW UK Holdings Ltd.
IB MonotaRO Private Limited
Imperial Supplies Holdings, Inc.
Imperial Supplies LLC
India Pacific Brands
MonotaRO Co., Ltd.
Motor Book Insurance LLC
Mountain Ventures WWG IV, LLC
Mountain Ventures WWG V, LLC
Mountain Ventures WWG, LLC
MRO Soluciones, S.A. de C.V.
NAVIMRO Co., Ltd.
Norwell Engineering Limited
PT Cromwell Tools
PT MonotaRO Indonesia
Safety Registry Services, LLC
Safety Solutions, Inc.
Tooling & Engineering Distributors (TED) Limited
Tooling & Engineering Distributors (TED) NI Limited
WFS (USA) Ltd.
WFS Holding Company, Inc.
WFS Ltd.
Windsor Factory Supply Inc.
WWG de Mexico, S.A. de C.V.
WWG Servicios, S.A. de C.V.
WWGH LLC
Zoro IP Holdings, LLC
Zoro Tools, Inc.
Zoro UK Limited

Mexico
England and Wales
India
Delaware
Delaware
Mauritius
Japan
Vermont
Delaware
Delaware
Delaware
Mexico
Republic of Korea (South Korea)
England & Wales
Indonesia
Indonesia
Delaware
Ohio
Ireland
Northern Ireland
South Carolina
Michigan
Ontario
Michigan
Mexico
Mexico
Delaware
Illinois
Delaware
England & Wales

77

 Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following Registration Statements:   

(1) Registration Statement (Form S-3 No. 333-236530) of W.W. Grainger, Inc.

(2) Registration Statement (Form S-3 No. 333-203444) of W.W. Grainger, Inc.

(3)  Registration  Statement  (Form  S-4  No.  33-32091  and  Post-Effective  Amendment  No.1)  of  W.W. 
Grainger, Inc.

(4)  Registration  Statement  (Form  S-8  No.  33-43902)  pertaining  to  the  1990  Long  Term  Stock  Incentive 
Plan of W.W. Grainger, Inc.

(5)  Registration  Statement  (Form  S-8  No.  333-166345)  pertaining  to  the  2010  Incentive  Plan  of  W.W. 
Grainger, Inc.

(6)  Registration  Statement  (Form  S-8  No.  333-203715)  pertaining  to  the  2015  Incentive  Plan  of  W.W. 
Grainger, Inc.

(7)  Registration  Statement  (Form  S-8  No.  333-264519)  pertaining  to  the  2022  Incentive  Plan  of  W.W. 
Grainger, Inc.

of  our  reports  dated  February  21,  2023,  with  respect  to  the  consolidated  financial  statements  of  W.W. 
Grainger, Inc. and Subsidiaries and the effectiveness of internal control over financial reporting of W.W. 
Grainger, Inc. and Subsidiaries included in this Annual Report on Form 10-K of W. W. Grainger, Inc. for 
the year ended December 31, 2022.

/s/ Ernst & Young LLP

Chicago, Illinois
February 21, 2023

78

CERTIFICATION

Exhibit 31.1

I, D.G. Macpherson, certify that:

I have reviewed this Annual Report on Form 10-K of W.W. Grainger, Inc.;

1.
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a
material  fact  necessary  to  make  the  statements  made,  in  light  of  the  circumstances  under  which  such
statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly
present in all material respects the financial condition, results of operations and cash flows of the registrant as
of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls
and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to
be designed under our supervision, to ensure that material information relating to the registrant, including its
consolidated subsidiaries, is made known to us by others within those entities, particularly during the period
in which this report is being prepared;

b) Designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over  financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of
financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in  accordance  with
generally accepted accounting principles;

c) Evaluated  the  effectiveness  of  the  registrant's  disclosure  controls  and  procedures  and  presented  in  this
report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of
the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred
during  the  registrant's  most  recent  fiscal  quarter  (the  registrant's  fourth  fiscal  quarter  in  the  case  of  an
annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal
control over financial reporting; and

5. The  registrant's  other  certifying  officer  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of  internal
control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of
directors (or persons performing the equivalent functions):
a) All  significant  deficiencies  and  material  weaknesses  in  the  design  or  operation  of  internal  control  over
financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process,
summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant

role in the registrant's internal control over financial reporting.

Date: February 21, 2023 

By:
Name:
Title:

/s/ D.G. Macpherson       
D.G. Macpherson
Chairman of the Board and Chief Executive Officer

79

CERTIFICATION

Exhibit 31.2

I, Deidra C. Merriwether certify that:

I have reviewed this Annual Report on Form 10-K of W.W. Grainger, Inc.;

1.
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a
material  fact  necessary  to  make  the  statements  made,  in  light  of  the  circumstances  under  which  such
statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly
present in all material respects the financial condition, results of operations and cash flows of the registrant as
of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls
and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to
be designed under our supervision, to ensure that material information relating to the registrant, including its
consolidated subsidiaries, is made known to us by others within those entities, particularly during the period
in which this report is being prepared;

b) Designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over  financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of
financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in  accordance  with
generally accepted accounting principles;

c) Evaluated  the  effectiveness  of  the  registrant's  disclosure  controls  and  procedures  and  presented  in  this
report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of
the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred
during  the  registrant's  most  recent  fiscal  quarter  (the  registrant's  fourth  fiscal  quarter  in  the  case  of  an
annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal
control over financial reporting; and

5. The  registrant's  other  certifying  officer  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of  internal
control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of
directors (or persons performing the equivalent functions):
a) All  significant  deficiencies  and  material  weaknesses  in  the  design  or  operation  of  internal  control  over
financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process,
summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant

role in the registrant's internal control over financial reporting.

Date: February 21, 2023 

By:
Name:
Title:

/s/ Deidra C. Merriwether       
Deidra C. Merriwether
Senior Vice President and Chief Financial Officer

80

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32

In connection with the Annual Report on Form 10-K of W.W. Grainger, Inc. (“Grainger”) for the annual period ended 
December  31,  2022,  (the  “Report”),  D.G.  Macpherson,  as  Chairman  of  the  Board  and  Chief  Executive  Officer  of 
Grainger, and Deidra C. Merriwether, as Senior Vice President and Chief Financial Officer of Grainger, each hereby 
certifies,  pursuant  to  18  U.S.C.  Section  1350,  as  adopted  pursuant  to  Section  906  of  the  Sarbanes-Oxley Act  of 
2002, that:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of

1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and

results of operations of Grainger.

/s/ D.G. Macpherson

D.G. Macpherson
Chairman of the Board and 
Chief Executive Officer

February 21, 2023

/s/ Deidra C. Merriwether

Deidra C. Merriwether
Senior Vice President and 
Chief Financial Officer

February 21, 2023

81

Historical Financial Summary  (As reported)

FINANCIAL SUMMARY($M)

Net sales ($M)

Earnings per share 

2022

2021

2020

2019

2018

$15,228

$13,022

$11,797

$11,486

$11,221

$  30.22

$  19.94

$  12.88

$  15.39

$  13.82

Diluted earnings per share 

$  30.06

$  19.84

$  12.82

$  15.32

$  13.73

Cash dividends paid

Year-end stock price

$    6.78

$    6.39

$    5.94

$    5.68

$    5.36

$556.25

$518.74

$408.34

$338.52

$282.36

RATIOS

Percent of return on average shareholders’ equity

Percent of return on average total capitalization

Earnings before income taxes as a percent of net sales

Earnings as a percent of net sales

Cash dividends paid as a percent of net earnings

Total debt as a percent of total capitalization

Current assets as a percent of total assets

Current assets to current liabilities

Average inventory turnover – FIFO

Average inventory turnover – LIFO

OTHER DATA

63.2%

28.2%

14.1%

10.2%

23.9%

49.9%

65.6%

2.5

3.2

4.6

49.0%

21.1%

11.4%

8.0%

34.2%

56.2%

60.9%

2.6

3.4

4.6

33.5%

14.7%

8.0%

5.9%

48.6%

55.6%

62.3%

2.7

3.3

4.5

40.9%

18.8%

10.5%

7.4%

38.6%

54.3%

59.2%

2.1

3.3

4.4

39.9%

18.1%

9.6%

7.0%

40.4%

51.5%

60.6%

2.4

3.3

4.6

Average number of shares outstanding – basic

50,855,934

51,920,631

53,508,750

54,666,045

56,142,604

Average number of shares outstanding – diluted

51,119,249

52,199,386

54,098,335

54,934,069

56,534,185

Number of team members

26,042

24,200

23,100

25,300

24,600

Number of sales representatives

Number of branches

Number of products in the Grainger catalog 
  issued February 1

4,058

390

4,053

391

4,204

407

4,549

438

4,620

457

362,502

338,224

345,912

356,625

367,000

82

Non-GAAP Reconciliations

Reported sales growth

   Daily impact

Daily sales growth

Foreign exchange impact1
Daily sales growth in 
constant currency

Reported operating earnings

Business divestiture3 

Adjusted operating earnings 

Reported SG&A
   Business divestiture3 

Adjusted SG&A

Reported net earnings
   Business divestiture3 

Adjusted net earnings

Reported diluted earnings per share
   Business divestiture3 

Adjusted diluted earnings per share

2022 Adjusted ROIC Reconciliation
(in millions of dollars)

Adjusted operating earnings (A)

Total assets 

Less: Cash equivalents

Less: Deferred and prepaid income taxes

Less: Right of use asset

Plus: LIFO reserves

Less: Working liabilities2

Total Company

High-Touch Solutions N.A.

Endless Assortment

Twelve Months Ended December 31, 2022

16.9%

(0.4)%

16.5%

(2.8)%

19.3%

19.6%

(0.5)%

19.1%

(0.2)%

19.3%

8.2%

0.5%

7.7%

(12.4)%

20.1%

Other

0.2%

(0.4)%

(0.2)%

(11.3)%

11.1%

Twelve Months Ended December 31, 2022

Total Company

High-Touch Solutions N.A.

Endless Assortment

Other

$

$2,215
(21)

$2,194

Operating 
Margin % 

14.5%

14.4%

$

$1,983
—

$1,983

Operating 
Margin % 

16.3%

16.3%

$

$223
—

$223

Operating 
Margin % 

8.0%

8.0%

$

$9
(21)

(12)

Operating 
Margin % 

3.3%

(4.6)%

Twelve Months Ended December 31, 

2022

2021

$

$3,634
21

$3,655

%

23.9%
0.1

24.0%

$

$3,173
—

$3,173

%

24.4%

24.4%

Twelve Months Ended December 31,

 Year over Year Variance

2022

$1,547
(21)

$1,526

$30.06
(0.40)

$29.66

2021

$1,043
—

$1,043

$19.84
—

$19.84

%

48.4%

46.4%

51.5%

49.5%

Q4 2022

Q3 2022

Q2 2022

Q1 2022

Q4 2021

$7,588

     208

   20

   367

   693

1,923

$7,201

$7,049

$6,993

$6,592

   259

     29

   360

   647

1,744

   184

     31

   337

   606

1,703

   217

     14

   361

   547

1,650

   95

     46

   393

   510

1,490

$2,194

$5,399

40.6%

Total net working assets (5-point avg) (B)

$5,763

$5,457

$5,399

$5,298

$5,077

Adjusted ROIC (A/B)

1 Foreign exchange is calculated by the difference of local currency sales at the current year average rate and at the prior year average rate for the period.
2 Defined as sum of trade accounts payables, accrued compensation and benefits, accrued contributions to employee’s profit sharing plans and accrued expenses.
3 Reflects the divestiture of Cromwell’s enterprise software business completed in the fourth quarter of 2022.

83

Board of Directors 

Rodney C. Adkins  
Former Senior Vice President of  
International Business Machines Corporation; 
President of 3RAM Group LLC 
(2, 3*)

V. Ann Hailey 
Former Executive Vice President and  
Chief Financial Officer of L Brands, Inc.  
(formerly Limited Brands, Inc.) 
(1,* 2)

Katherine D. Jaspon 
Chief Financial Officer, Insprire Brands, Inc. 
(1, 2)

Stuart L. Levenick  
Former Group President of Caterpillar Inc. 
(1, 2*  †)

D.G. Macpherson 
Chairman of the Board and Chief Executive 
Officer of W.W. Grainger, Inc.

Neil S. Novich  
Former Chairman of the Board, President 
and Chief Executive Officer of Ryerson Inc. 
(1, 2)

Beatriz R. Perez  
Senior Vice President and Chief 
Communications, Sustainability, and 
Strategic Partnerships Officer of  
The Coca-Cola Company  
(2, 3)

Michael J. Roberts  
Former Global President and Chief  
Operating Officer of McDonald’s Corporation; 
Chief Executive Officer and founder of 
Westside Holdings LLC 
(2, 3)

E. Scott Santi  
Chairman and Chief Executive Officer 
of Illinois Tool Works Inc. 
(1, 2)

Susan Slavik Williams 
President, Four Palms Ventures;  
Director, Mark IV Capital, Inc.; President,  
The Donald Slavik Family Foundation 
(2, 3)

Lucas E. Watson  
Former President, MSG Sphere at Madison 
Square Garden Entertainment Corp. 
(2, 3)

Steven A. White 
President, Special Counsel to the CEO, 
Comcast Cable 
(2, 3)

(1)  Member of Audit Committee
(2)  Member of Board Affairs and Nominating Committee
(3)  Member of Compensation Committee
 †   Lead Director
* Committee Chair

Grainger Leadership Team

D.G. Macpherson 
Chairman of the Board and 
Chief Executive Officer

Nancy Berardinelli-Krantz1 
Senior Vice President and  
Chief Legal Officer

Kathleen S. Carroll 
Senior Vice President and  
Chief Human Resources Officer

Barry I. Greenhouse 
Senior Vice President and  
President, Global Supply  
Chain & Customer Experience

John L. Howard1 
Senior Vice President

Jonny LeRoy 
Vice President and  
Chief Technology Officer

Deidra C. Merriwether 
Senior Vice President and 
Chief Financial Officer

Paige K. Robbins 
Senior Vice President and  
President, Grainger Business Unit

84

Masaya Suzuki 
Managing Director,  
Endless Assortment Business

Brian Walker 
Vice President and  
Chief Product Officer

1 On January 30, 2023, John L. Howard stepped down as 
General Counsel and Nancy Berardinelli-Krantz assumed 
the role of Senior Vice President and Chief Legal Officer.

Investor Relations Contacts 
Kyle Bland  
Vice President, Investor Relations 

Abby Schill 
Senior Manager, Investor Relations 

InvestorRelations@grainger.com

Grainger’s Annual Report to Shareholders, Form 10-K, Forms 
10-Q, Forms 8-K, proxy statement and other reports filed with the 
Securities and Exchange Commission, as well as news releases, 
including quarterly earnings, may be accessed free of charge  
at the Investor Relations section of the Company’s website at  
invest.grainger.com. For more information, contact Investor 
Relations at InvestorRelations@grainger.com.

Requests for other Company-related information should be  
made to Colin McGee, Assistant Corporate Secretary, at the 
Company’s headquarters.

Media Relations Contact 
Brodie Bertrand  
Vice President, Communications & Public Affairs

Communications@grainger.com

Shareholder and Media Information 

Company Headquarters 
W.W. Grainger, Inc. 
100 Grainger Parkway 
Lake Forest, Illinois 60045-5201 
847.535.1000 

Annual Meeting 
The 2023 Annual Meeting of Shareholders will be held  
at the company’s headquarters in Lake Forest, Illinois,  
at 10:00 a.m. Central on Wednesday, April 26, 2023.

Auditor 
Ernst & Young LLP 
155 North Wacker Drive 
Chicago, Illinois 60606-1787

Common stock  
The Company’s common stock is listed on the New York Stock 
Exchange under the trading symbol GWW.

Transfer Agent, Registrar and Dividend Disbursing Agent 
Instructions and inquiries regarding transfers, certificates, changes 
of title or address, lost or missing dividend checks, consolidation of 
accounts and elimination of multiple mailings should be directed to:

First Class/Registered/Certified Mail 
Computershare Investor Services 
P.O. Box 43006                                             
Providence RI 02940-3006       
800.446.2617

Courier Services 
Computershare Investor Services 
150 Royall St., Suite 101 
Canton, MA 02021

As an alternative, online registered shareholder accounts may  
be accessed at: computershare.com/investor.

Dividend Direct Deposit 
Shareholders of record have the opportunity to have their  
quarterly dividends electronically deposited directly into their 
checking, money market or savings accounts at financial  
institutions that participate in the automated clearinghouse system.  

Shareholders who are interested in taking advantage of  
this service can enroll using Computershare’s Quick Access  
Hub at computershare.com/quhub or can contact them for  
more information.

 
 
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© 2023 W.W. Grainger, Inc.