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)
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.