Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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Lowe’s Cos. Inc. pages available for free this week:
- Income Statement
- Common-Size Income Statement
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Present Value of Free Cash Flow to Equity (FCFE)
- Total Asset Turnover since 2005
- Analysis of Revenues
- Analysis of Debt
- Aggregate Accruals
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Lowe’s Cos. Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2026-01-30), 10-K (reporting date: 2025-01-31), 10-K (reporting date: 2024-02-02), 10-K (reporting date: 2023-02-03), 10-K (reporting date: 2022-01-28), 10-K (reporting date: 2021-01-29).
The composition of liabilities and stockholders’ equity at the company has undergone significant shifts between January 2021 and January 2026. A notable trend is the increasing proportion of long-term debt relative to total liabilities and equity, coupled with a corresponding decrease in the proportion of total liabilities and equity over the period. The company experienced a deficit in shareholders’ equity for the majority of the analyzed period.
- Current Liabilities
- Current liabilities as a percentage of total liabilities and equity decreased from 40.08% in January 2021 to 35.95% in January 2026. Within current liabilities, accounts payable exhibited a decreasing trend, falling from 23.29% to 18.03% over the same period. Other current liabilities also decreased, though with more fluctuation, from 6.92% to 7.01%. Income taxes payable showed substantial volatility, peaking at 2.70% in February 2023 before declining to a minimal 0.04% in January 2026. Deferred revenue also showed a decreasing trend, from 3.44% to 2.73%.
- Long-Term Liabilities
- Long-term debt, excluding current maturities, increased substantially from 44.22% in January 2021 to a peak of 84.66% in February 2024, before decreasing to 69.24% in January 2026. Noncurrent operating lease liabilities remained relatively stable, fluctuating between 8.04% and 9.01% throughout the period. The proportion of other liabilities decreased from 2.12% to 1.41% over the analyzed timeframe.
- Shareholders’ Equity
- Shareholders’ equity transitioned from a positive 3.07% of the total in January 2021 to a substantial deficit, reaching -36.01% in February 2024, and improving slightly to -18.32% in January 2026. Retained earnings were a primary driver of this shift, moving from 2.39% to -34.33% in January 2025. Accumulated other comprehensive income (loss) remained relatively small, fluctuating between -0.29% and 0.72%. Common stock remained a small percentage of the total, decreasing from 0.78% to 0.52%.
- Total Liabilities
- Total liabilities increased significantly as a percentage of total liabilities and equity, rising from 96.93% in January 2021 to a peak of 136.01% in February 2024, before decreasing to 118.32% in January 2026. This increase coincided with the decline in shareholders’ equity. The overall trend indicates a growing reliance on debt financing and a diminishing equity base.
The data suggests a strategic shift towards increased debt financing, potentially for investments or share repurchases, which has resulted in a substantial decrease in shareholders’ equity and a corresponding increase in total liabilities. The volatility in income taxes payable warrants further investigation.