LOWES-2026: Financial & Cashflow Analysis

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Explore our comprehensive research brief on lowes-2026. This detailed brief covers key financial insights, cash flow analysis, and qualitative findings.

šŸ“Š Interactive Cash Flow Visualizations

Sankey Diagram: Source & Application

Waterfall Chart: Net Movement

šŸ“ˆ Key Financial Parameters

ParameterValue
Capital expenditures2213
Cash and cash equivalents, end of year982
Depreciation and amortization1941
EBITDA12094
Gross margin28885
Income tax provision2093
Interest-net1406
Long-term debt, excluding current maturities37490
Net Earnings6654
Net Sales86286
Operating income10153
Total Assets54144
Total current assets20955
Total current liabilities19463
Total liabilities and shareholders' deficit54144
Total shareholders' deficit9917

🧮 Calculated Metrics

MetricValue
Cost of Debt0.0375
Cost of Equity0.117
Total Debt and Equity47,407
EBIT10,153
tax rate0.2393
Net working capital1,492
FCF05,959.5695
FCF16,037.0439
FCF26,115.5254
WACC0.047
Terminal Value182,056.1481
Enterprise Value177,413.4165
Equity value140,905.4165
Share price251.5899

šŸ“ Detailed Cashflow Breakdown

Line ItemValue
Closing Cash and cash equivalents, end of year982
Net (decrease)/increase in cash and cash equivalents-779
Net cash provided by operating activities9864
Net cash provided by/(used in) financing activities1621
Net cash used in investing activities-12264
Opening Cash and cash equivalents, beginning of year1761

šŸ” Management Commentary & Qualitative Insights

Q: Analyze the auditor’s assessment of Internal Control over Financial Reporting (ICFR). Were any material weaknesses or significant deficiencies identified?
No material weaknesses or significant deficiencies were identified; the auditor issued an unqualified opinion on internal control.
Q: Are there any issues like pending lawsuits (contingent liabilities)?
Yes
Q: Does the auditor's report mention any material uncertainty related to going concern? Identify any language suggesting the company might not survive the next 12 months.
Not Found
Q: Extract the Auditor's Report section. Does the auditor provide an unqualified opinion? If the opinion is modified (qualified, adverse, or a disclaimer), explain the specific reasons provided by the auditor for this modification.
Yes, the auditor provides an unqualified opinion; no modification was made, so no reasons are given.
Q: Is the revenue growth sustainable?
Not Found
Q: List the Key Audit Matters (KAMs) identified by the auditor. For each, summarize why the auditor considered it a significant risk and what specific procedures they performed to address it.
Critical Audit Matter 1 – Merchandise Inventory – Vendor Funds (Note 1). Considered significant due to the large volume of vendor agreements and estimation of accrued funds. Procedures: tested design and operating effectiveness of controls, sampled vendor programs, reviewed agreements and performed confirmations. Critical Audit Matter 2 – Valuation of Customer Relationships intangible assets from FBM acquisition (Note 2). Considered significant because of reliance on management estimates and assumptions. Procedures: evaluated purchase price allocation controls, assessed valuation methodologies with fair value specialists, examined reasonableness of growth rates, EBITDA margins, discount rates, and compared to external data.
Q: What are the biggest risks ahead?
Biggest risks include inability to adapt to changing consumer shopping habits, failure to execute strategic initiatives, intense competition from other retailers, and macro‑economic factors affecting home‑improvement demand.
Q: What are the competitive advantages that protect the business from rivals?
Competitive advantages include a large nationwide store network, integrated omnichannel capabilities, extensive supply‑chain infrastructure, strong brand and private‑brand portfolio, and scale that enables favorable pricing and service.
Q: What are the details on Executive Compensation and "Promoter Pledging"?
Not Found
Q: What are the key insights from the Management Discussion and Analysis report?
The MD&A discusses the company’s financial condition, liquidity, capital resources, operating results, seasonal trends, working‑capital requirements, strategic initiatives, and risk factors.
Q: What are the key insights on the expansion of the product portfolio?
Key insights on product portfolio expansion include continued addition of national and private‑brand items, deeper localization of assortments, and the impact of recent acquisitions such as Foundation Building Materials and Artisan Design Group to broaden Pro‑focused offerings.
Q: What is the company's stated future outlook and growth strategy?
The company’s future outlook and growth strategy are described in its Total Home strategy, which emphasizes accelerating Pro penetration, expanding online sales, enhancing installation services, building a loyalty ecosystem, and increasing space productivity.
Q: What is the core revenue model, key products, and major customers?
Core revenue comes from retail sales of home‑improvement products through stores and online channels, complemented by installation and protection‑plan services; key product categories span appliances, lumber, hardware, and more; major customers are individual homeowners, renters, and Pro customers (tradespeople, remodelers, property managers).
Q: Who is the CEO and Chairman of the Company?
Marvin R. Ellison
Q: what is the "Operating Cash Flow" and is it growing?
Operating Cash Flow: $9,864 million in 2025, $9,625 million in 2024, and $8,140 million in 2023; it is growing as it increased from $9,625 million in 2024 to $9,864 million in 2025.

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