Stock Analysis on Net

Lowe’s Cos. Inc. (NYSE:LOW)

$24.99

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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Lowe’s Cos. Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

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May 2, 2025 Jan 31, 2025 Nov 1, 2024 Aug 2, 2024 May 3, 2024 Feb 2, 2024 Nov 3, 2023 Aug 4, 2023 May 5, 2023 Feb 3, 2023 Oct 28, 2022 Jul 29, 2022 Apr 29, 2022 Jan 28, 2022 Oct 29, 2021 Jul 30, 2021 Apr 30, 2021 Jan 29, 2021 Oct 30, 2020 Jul 31, 2020 May 1, 2020 Jan 31, 2020 Nov 1, 2019 Aug 2, 2019 May 3, 2019
Short-term borrowings
Current maturities of long-term debt
Current operating lease liabilities
Accounts payable
Accrued compensation and employee benefits
Deferred revenue
Other current liabilities
Current liabilities
Long-term debt, excluding current maturities
Noncurrent operating lease liabilities
Deferred revenue, Lowe’s protection plans
Other liabilities
Noncurrent liabilities
Total liabilities
Preferred stock, $5 par value; issued and outstanding: none
Common stock, $0.50 par value
Capital in excess of par value
Retained earnings (accumulated deficit)
Accumulated other comprehensive income (loss)
Shareholders’ equity (deficit)
Total liabilities and shareholders’ equity (deficit)

Based on: 10-Q (reporting date: 2025-05-02), 10-K (reporting date: 2025-01-31), 10-Q (reporting date: 2024-11-01), 10-Q (reporting date: 2024-08-02), 10-Q (reporting date: 2024-05-03), 10-K (reporting date: 2024-02-02), 10-Q (reporting date: 2023-11-03), 10-Q (reporting date: 2023-08-04), 10-Q (reporting date: 2023-05-05), 10-K (reporting date: 2023-02-03), 10-Q (reporting date: 2022-10-28), 10-Q (reporting date: 2022-07-29), 10-Q (reporting date: 2022-04-29), 10-K (reporting date: 2022-01-28), 10-Q (reporting date: 2021-10-29), 10-Q (reporting date: 2021-07-30), 10-Q (reporting date: 2021-04-30), 10-K (reporting date: 2021-01-29), 10-Q (reporting date: 2020-10-30), 10-Q (reporting date: 2020-07-31), 10-Q (reporting date: 2020-05-01), 10-K (reporting date: 2020-01-31), 10-Q (reporting date: 2019-11-01), 10-Q (reporting date: 2019-08-02), 10-Q (reporting date: 2019-05-03).


Short-term borrowings
Limited data shows an initial presence around 1.6%, peaking near 4.92% in early 2020, then declining to low levels below 1.5% in later periods, indicating limited reliance on short-term debt.
Current maturities of long-term debt
This category fluctuates moderately between approximately 1.18% and 2.87% for most periods, but exhibits a noticeable upward trend toward the end of the timeline, reaching 9.22% by May 2025, suggesting increasing short-term portions of long-term debt coming due.
Current operating lease liabilities
Values remain fairly stable within the range of 1.0% to 1.42%, indicating consistent operating lease obligations over time without significant variability.
Accounts payable
Exhibits variability, generally oscillating between roughly 20% and 28%. Noteworthy is a decline from the mid-2019 level near 26.6% down to about 19.4% by early 2020, followed by recovery and fluctuations around mid-20% levels, reflecting changes in payment terms or supplier balances.
Accrued compensation and employee benefits
This liability shows relative stability with gradual increases from around 1.7% in 2019 to peak values near 3.5% in early 2022, followed by oscillation mainly between about 1.7% and 2.9%, reflecting fluctuations in employee-related obligations.
Deferred revenue
Remains relatively stable within a narrow band roughly between 2.6% and 4.3%, indicating steady recognition of revenue liabilities over the periods analyzed.
Other current liabilities
Demonstrates a generally upward trend from around 6.1% in mid-2019 to over 10.6% in early 2023, before moderating slightly, indicating a rise in miscellaneous current obligations.
Current liabilities
This aggregate shows moderate fluctuation, mostly within the range of 37% to 49%. Notably, it peaks near 49.3% in May 2025, which aligns with the increased current maturities of long-term debt, suggesting an overall increase in short-term obligations.
Long-term debt, excluding current maturities
Displays a strong upward trend from about 38% in mid-2019 to a peak exceeding 84% in early 2024, before declining to around 67% by May 2025. This reveals a significant rise in long-term financing during the period, followed by some deleveraging in the latest quarters.
Noncurrent operating lease liabilities
Relatively stable, fluctuating mostly between 7.5% and 9.9%, indicating steady long-term lease commitments without major shifts.
Deferred revenue, Lowe's protection plans
Remains consistent in a narrow range around 1.9% to 2.9%, reflecting stable liabilities related to protection plan services.
Other liabilities
Shows minor changes, within approximately 1.6% to 2.3%, without significant trends, indicating small but stable noncurrent liabilities.
Noncurrent liabilities
Trends upward notably from about 51.4% in mid-2019 to nearly 99% by early 2024, followed by a reduction to nearly 80% by May 2025. This mirrors the observed changes in long-term debt and long-term lease liabilities, highlighting growing long-term financial commitments with some recent contraction.
Total liabilities
Increases steadily from about 92.5% in mid-2019 to a peak above 136% by early 2024, indicating an increasing proportion of total liabilities relative to total financing sources. Subsequently, there is a modest decline near 129% in mid-2025, suggesting slight deleveraging.
Common stock
Shows a slow downward trend from approximately 0.92% to 0.62%, indicating a slight dilution or changes in capital structure over the timeframe.
Capital in excess of par value
Very limited values sporadically recorded around 0.02% to 0.25%, reflecting minimal impact on overall equity composition.
Retained earnings (accumulated deficit)
Exhibits a clear declining pattern, moving from a positive 7.16% in mid-2019 to a deficit surpassing -37% by early 2024. There is some recovery afterward but retained earnings remain significantly negative near -30% in mid-2025, indicating sustained accumulated losses or distributions exceeding earnings.
Accumulated other comprehensive income (loss)
This item improves gradually from a negative position near -0.59% to slight positive values around 0.7%, suggesting reduced other comprehensive losses or minor gains over time.
Shareholders' equity (deficit)
Tightly connected to retained earnings trends, equity declines from about 7.5% down through zero and into negative territory, reaching nearly -36% by early 2024. The subsequent partial recovery to roughly -29% by mid-2025 indicates a persistent deficit but some improvement.
Total liabilities and shareholders’ equity (deficit)
Remains constant as the base for percentage allocation (100%) in all periods.