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Microsoft Excel LibreOffice Calc

Lowe’s Cos. Inc. (LOW)


Adjustments to Financial Statements

Difficulty: Advanced


Adjustments to Current Assets

Lowe’s Cos. Inc., adjusted current assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Feb 2, 2018 Feb 3, 2017 Jan 29, 2016 Jan 30, 2015 Jan 31, 2014 Feb 1, 2013
As Reported
Current assets hidden hidden hidden hidden hidden hidden
Adjustments
Less: Current deferred tax assets1 hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted current assets hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-04-02), 10-K (filing date: 2017-04-04), 10-K (filing date: 2016-03-29), 10-K (filing date: 2015-03-31), 10-K (filing date: 2014-03-31), 10-K (filing date: 2013-04-02).

1 Current deferred tax assets. See Details »


Adjustments to Total Assets

Lowe’s Cos. Inc., adjusted total assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Feb 2, 2018 Feb 3, 2017 Jan 29, 2016 Jan 30, 2015 Jan 31, 2014 Feb 1, 2013
As Reported
Total assets hidden hidden hidden hidden hidden hidden
Adjustments
Add: Operating leased assets1 hidden hidden hidden hidden hidden hidden
Less: Current deferred tax assets2 hidden hidden hidden hidden hidden hidden
Less: Noncurrent deferred tax assets3 hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total assets hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-04-02), 10-K (filing date: 2017-04-04), 10-K (filing date: 2016-03-29), 10-K (filing date: 2015-03-31), 10-K (filing date: 2014-03-31), 10-K (filing date: 2013-04-02).

1 Operating leased assets. See Details »

2 Current deferred tax assets. See Details »

3 Noncurrent deferred tax assets. See Details »


Adjustments to Current Liabilities

Lowe’s Cos. Inc., adjusted current liabilities

USD $ in millions

Microsoft Excel LibreOffice Calc
Feb 2, 2018 Feb 3, 2017 Jan 29, 2016 Jan 30, 2015 Jan 31, 2014 Feb 1, 2013
As Reported
Current liabilities hidden hidden hidden hidden hidden hidden
Adjustments
Less: Current deferred revenue hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted current liabilities hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-04-02), 10-K (filing date: 2017-04-04), 10-K (filing date: 2016-03-29), 10-K (filing date: 2015-03-31), 10-K (filing date: 2014-03-31), 10-K (filing date: 2013-04-02).


Adjustments to Total Liabilities

Lowe’s Cos. Inc., adjusted total liabilities

USD $ in millions

Microsoft Excel LibreOffice Calc
Feb 2, 2018 Feb 3, 2017 Jan 29, 2016 Jan 30, 2015 Jan 31, 2014 Feb 1, 2013
As Reported
Total liabilities hidden hidden hidden hidden hidden hidden
Adjustments
Add: Operating lease obligations1 hidden hidden hidden hidden hidden hidden
Less: Noncurrent deferred tax liabilities2 hidden hidden hidden hidden hidden hidden
Less: Deferred revenue hidden hidden hidden hidden hidden hidden
Less: Reserve for exit activities hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total liabilities hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-04-02), 10-K (filing date: 2017-04-04), 10-K (filing date: 2016-03-29), 10-K (filing date: 2015-03-31), 10-K (filing date: 2014-03-31), 10-K (filing date: 2013-04-02).

1 Operating lease obligations. See Details »

2 Noncurrent deferred tax liabilities. See Details »


Adjustments to Stockholders’ Equity

Lowe’s Cos. Inc., adjusted shareholders’ equity

USD $ in millions

Microsoft Excel LibreOffice Calc
Feb 2, 2018 Feb 3, 2017 Jan 29, 2016 Jan 30, 2015 Jan 31, 2014 Feb 1, 2013
As Reported
Shareholders’ equity hidden hidden hidden hidden hidden hidden
Adjustments
Less: Net deferred tax asset (liability)1 hidden hidden hidden hidden hidden hidden
Add: Deferred revenue hidden hidden hidden hidden hidden hidden
Add: Reserve for exit activities hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted shareholders’ equity hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-04-02), 10-K (filing date: 2017-04-04), 10-K (filing date: 2016-03-29), 10-K (filing date: 2015-03-31), 10-K (filing date: 2014-03-31), 10-K (filing date: 2013-04-02).

1 Net deferred tax asset (liability). See Details »


Adjustments to Capitalization Table

Lowe’s Cos. Inc., adjusted capitalization table

USD $ in millions

Microsoft Excel LibreOffice Calc
Feb 2, 2018 Feb 3, 2017 Jan 29, 2016 Jan 30, 2015 Jan 31, 2014 Feb 1, 2013
As Reported
Short-term borrowings hidden hidden hidden hidden hidden hidden
Current maturities of long-term debt hidden hidden hidden hidden hidden hidden
Long-term debt, excluding current maturities hidden hidden hidden hidden hidden hidden
Total reported debt hidden hidden hidden hidden hidden hidden
Shareholders’ equity hidden hidden hidden hidden hidden hidden
Total reported capital hidden hidden hidden hidden hidden hidden
Adjustments to Debt
Add: Operating lease obligations1 hidden hidden hidden hidden hidden hidden
Adjusted total debt hidden hidden hidden hidden hidden hidden
Adjustments to Equity
Less: Net deferred tax asset (liability)2 hidden hidden hidden hidden hidden hidden
Add: Deferred revenue hidden hidden hidden hidden hidden hidden
Add: Reserve for exit activities hidden hidden hidden hidden hidden hidden
Adjusted shareholders’ equity hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total capital hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-04-02), 10-K (filing date: 2017-04-04), 10-K (filing date: 2016-03-29), 10-K (filing date: 2015-03-31), 10-K (filing date: 2014-03-31), 10-K (filing date: 2013-04-02).

1 Operating lease obligations. See Details »

2 Net deferred tax asset (liability). See Details »


Adjustments to Revenues

Lowe’s Cos. Inc., adjusted net sales

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Feb 2, 2018 Feb 3, 2017 Jan 29, 2016 Jan 30, 2015 Jan 31, 2014 Feb 1, 2013
As Reported
Net sales hidden hidden hidden hidden hidden hidden
Adjustments
Add: Increase (decrease) in deferred revenue hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted net sales hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-04-02), 10-K (filing date: 2017-04-04), 10-K (filing date: 2016-03-29), 10-K (filing date: 2015-03-31), 10-K (filing date: 2014-03-31), 10-K (filing date: 2013-04-02).


Adjustments to Reported Income

Lowe’s Cos. Inc., adjusted net earnings

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Feb 2, 2018 Feb 3, 2017 Jan 29, 2016 Jan 30, 2015 Jan 31, 2014 Feb 1, 2013
As Reported
Net earnings hidden hidden hidden hidden hidden hidden
Adjustments
Add: Deferred income tax expense (benefit)1 hidden hidden hidden hidden hidden hidden
Add: Increase (decrease) in deferred revenue hidden hidden hidden hidden hidden hidden
Add: Increase (decrease) in reserve for exit activities hidden hidden hidden hidden hidden hidden
Add: Other comprehensive income (loss) hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted net earnings hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-04-02), 10-K (filing date: 2017-04-04), 10-K (filing date: 2016-03-29), 10-K (filing date: 2015-03-31), 10-K (filing date: 2014-03-31), 10-K (filing date: 2013-04-02).

1 Deferred income tax expense (benefit). See Details »