Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
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- Income Statement
- Common-Size Income Statement
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Solvency Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Enterprise Value to FCFF (EV/FCFF)
- Present Value of Free Cash Flow to Equity (FCFE)
- Price to Operating Profit (P/OP) since 2005
- Price to Book Value (P/BV) since 2005
- Analysis of Debt
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Lowe’s Cos. Inc., consolidated statement of comprehensive income
US$ in millions
Based on: 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), 10-K (reporting date: 2020-01-31).
- Net earnings
- The net earnings exhibited a general upward trend from 2020 through 2022, increasing from $4,281 million to a peak of $8,442 million. This was followed by a notable decline in 2023 to $6,437 million, a partial recovery in 2024 to $7,726 million, and a subsequent decrease to $6,957 million in 2025. The fluctuations indicate variability in profitability over the analyzed periods.
- Foreign currency translation adjustments, net of tax
- The foreign currency translation adjustments showed small positive values in 2020 and 2021 ($94 million and $78 million, respectively), turning negative in 2022 at -$4 million. A rebound to $36 million occurred in 2023, followed by a decline to $5 million in 2024 and no data for 2025. This suggests some volatility in the impact of foreign currency movements with no clear sustained trend.
- Cash flow hedges, net of tax
- The cash flow hedges experienced negative values in 2020 and 2021 (-$22 million and -$79 million), then reversed sharply to positive figures in 2022 and 2023 ($109 million and $309 million). However, this was followed by a return to negative values in 2024 and 2025 (-$14 million and -$13 million). The variation suggests fluctuating effectiveness or valuation changes in hedging activities over the years.
- Other
- The "Other" comprehensive income component remained relatively stable, with small values ranging between -$5 million and $2 million. There is no significant trend, indicating minor fluctuations in this category.
- Other comprehensive income (loss)
- Other comprehensive income showed an increase from $73 million in 2020 to $100 million in 2022, then substantially rose to $343 million in 2023. This was followed by declines to -$7 million in 2024 and -$12 million in 2025, indicating a peak in 2023 and subsequent deterioration. These changes may be tied to the swings in cash flow hedges and foreign currency adjustments.
- Comprehensive income
- Comprehensive income largely mirrored net earnings, rising from $4,354 million in 2020 to a high of $8,542 million in 2022, then dropping to $6,780 million in 2023. There was a modest recovery to $7,719 million in 2024, followed by a decrease to $6,945 million in 2025. This pattern reflects the combined effect of net earnings and other comprehensive income components, showing overall variability in total profitability and comprehensive performance.