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Lowe's Companies (LOW) LOW Q1 Financial Results Summary

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Lowe’s Companies, Inc. (LOW) Q1 2026 Financial Results Summary

Lowe’s Companies, Inc. (NYSE: LOW) released its first quarter 2026 financial results on May 20, 2026. Here’s a summary of the key metrics and highlights from the report.

Financial Highlights

  • Net Earnings: $1.6 billion for Q1 2026, compared to $1.641 billion in Q1 2025.
  • Diluted EPS:
    • Q1 2026: $2.90
    • Q1 2025: $2.92
    • Percentage Change: Decrease of 0.7% year-over-year.
  • Adjusted Diluted EPS:
    • Q1 2026: $3.03 (after excluding pre-tax expenses related to acquisitions)
    • Q1 2025: $2.92
    • Percentage Change: Increase of 3.8% year-over-year.
  • Total Sales:
    • Q1 2026: $23.1 billion
    • Q1 2025: $20.9 billion
    • Percentage Change: Increase of 10.6% year-over-year.
  • Comparable Sales: Increased by 0.6% compared to Q1 2025, supported by:
    • 15.5% growth in online sales.
    • Continued strength in appliances, home services, and Pro sales.
  • Gross Margin:
    • Q1 2026: 32.68%
    • Q1 2025: 33.38%
    • Percentage Change: Decrease of 2.1 percentage points year-over-year.
  • Operating Income:
    • Q1 2026: $2.55 billion, approximately 11.07% of sales.
    • Q1 2025: $2.49 billion, approximately 11.92% of sales.
    • Percentage Change: Increase of 2.4% year-over-year.
  • Net Interest Expense:
    • Q1 2026: $399 million
    • Q1 2025: $337 million
    • Percentage Change: Increase of 18.5% year-over-year.
  • Effective Income Tax Rate:
    • Q1 2026: 24.5%
    • Q1 2025: 23.9%
    • Percentage Change: Increase of 2.5% year-over-year.

Capital Allocation

  • Dividends Paid: $674 million in total dividend payments during the quarter.
  • Dividend Per Share: $1.20 for Q1 2026 compared to $1.15 in the prior year.
  • Share Repurchase: $363 million in share repurchases occurred during the quarter.

Business Outlook

Lowe’s affirmed its outlook for the full fiscal year 2026, including:

  • Total Sales Forecast: $92.0 to $94.0 billion, representing an increase of approximately 7% to 9% compared to the previous year.
  • Comparable Sales Projection: Expected to be flat to up 2% compared to the prior year.
  • Operating Margin Guidance: Expected to be between 11.2% and 11.4%.
  • Adjusted Operating Margin Guidance: Expected to be between 11.6% and 11.8%.
  • Net Interest Expense: Approximately $1.6 billion.
  • Effective Income Tax Rate: Approximately 24.5%.
  • Diluted EPS Guidance: Expected to be between $11.75 and $12.25.
  • Adjusted Diluted EPS Guidance: Expected to be between $12.25 and $12.75.
  • Capital Expenditures: Expected to be up to $2.5 billion.

Additional Information

  • Number of Stores: Lowe’s operated 1,759 stores as of May 1, 2026, totaling 196.0 million square feet of retail space.
  • Sustainability Commitment: Lowe’s reinforced its commitment to creating shareholder value through disciplined capital allocation strategies and operational performance.

For further details, Lowe's has scheduled a conference call to discuss Q1 2026 operating results on the same day of the report release, which can be accessed on their investor relations website.

Here are the extracted tables from the press release:

Consolidated Statements of Income

In Millions, Except Per Share and Percentage Data

Note: All amounts are in millions.

Three Months Ended May 1, 2026 May 2, 2025
Net Earnings $23,078 $20,930
Cost of Sales $15,535 $13,944
Gross Margin $7,543 $6,986
Selling, General and Administrative Expense $4,423 $4,046
Depreciation and Amortization $566 $446
Operating Income $2,554 $2,494
Interest - Net $399 $337
Pre-tax Earnings $2,155 $2,157
Income Tax Provision $527 $516
Net Earnings $1,628 $1,641
Weighted Average Common Shares - Basic 559 559
Basic Earnings Per Common Share $2.90 $2.93
Weighted Average Common Shares - Diluted 560 560
Diluted Earnings Per Common Share $2.90 $2.93
Cash Dividends Per Share $1.20 $1.15

(1) Under the two-class method, earnings per share is calculated using net earnings allocable to common shares, which is derived by reducing net earnings by the earnings allocable to participating securities. Net earnings allocable to common shares used in the basic and diluted earnings per share calculation were $1,623 million for the three months ended May 1, 2026, and $1,636 million for the three months ended May 2, 2025.

Consolidated Balance Sheets

In Millions, Except Par Value Data

Note: All amounts are in millions.

May 1, 2026 May 2, 2025
Assets
Current assets:
Cash and cash equivalents $786 $3,054
Short-term investments $458 $368
Receivables - net $1,151 $96
Merchandise inventory - net $18,447 $18,335
Other current assets $1,320 $822
Total current assets $22,162 $22,675
Property, less accumulated depreciation $18,254 $17,636
Operating lease right-of-use assets $4,182 $3,799
Long-term investments $247 $300
Deferred income taxes - net $118
Goodwill $3,945 $311
Intangible assets - net $5,807 $274
Other assets $344 $259
Total assets $54,941 $45,372
Liabilities and shareholders' deficit
Current liabilities:
Short-term borrowings $380
Current maturities of long-term debt $810 $4,183
Current operating lease liabilities $662 $562
Accounts payable $11,975 $11,235
Accrued compensation and employee benefits $972 $853
Deferred revenue $1,629 $1,500
Other current liabilities $3,846 $4,055
Total current liabilities $20,274 $22,388
Long-term debt, excluding current maturities $36,751 $30,541
Noncurrent operating lease liabilities $3,937 $3,669
Deferred income taxes - net $1,239
Deferred revenue - Lowe's protection plans $1,248 $1,266
Other liabilities $762 $762
Total liabilities $64,211 $58,626
Shareholders' deficit:
Common stock, $0.50 par value: $280 $280

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