LOWE’S COMPANIES, INC. (LOW) FY2026 Q2 Statement of Cash Flows
2026-05-02 to 2026-07-31
Statement of Cash Flows
2026-05-02 to 2026-07-31
Swipe to see the full flow
Chart details
LOWE’S COMPANIES, INC. cash flow reconciliation, May 2, 2026 through Jul 31, 2026
Cash flows for May 2, 2026 through Jul 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: May 1, 2026. Ending cash: Jul 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on May 1, 2026
- 786,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 3,659,000,000 US dollars. Net cash provided.
- Net earnings
- 2,399,000,000 US dollars
- Depreciation and amortization
- 648,000,000 US dollars
- Noncash lease expense
- 169,000,000 US dollars
- Deferred income taxes
- negative 38,000,000 US dollars
- Loss on property and other assets - net
- 11,000,000 US dollars
- Share-based payment expense
- 67,000,000 US dollars
- Receivables - net
- negative 94,000,000 US dollars
- Merchandise inventory – net
- 709,000,000 US dollars
- Other operating assets
- 361,000,000 US dollars
- Accounts payable
- negative 899,000,000 US dollars
- Other operating liabilities
- 326,000,000 US dollars
- Investing activities
- negative 260,000,000 US dollars. Net cash used.
- Purchases of investments
- negative 471,000,000 US dollars
- Proceeds from sale/maturity of investments
- 760,000,000 US dollars
- Capital expenditures
- negative 542,000,000 US dollars
- Proceeds from sale of property and other long-term assets
- 2,000,000 US dollars
- Acquisition of business - net
- negative 5,000,000 US dollars
- Other – net
- negative 4,000,000 US dollars
- Financing activities
- negative 1,013,000,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the financing total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Net change in commercial paper), so those amounts cannot be separated for this quarter. It may combine inflows and outflows.
- Repayment of debt
- negative 21,000,000 US dollars
- Proceeds from issuance of common stock under share-based payment plans
- 69,000,000 US dollars
- Cash dividend payments
- negative 672,000,000 US dollars
- Repurchases of common stock
- negative 3,000,000 US dollars
- Other – net
- negative 8,000,000 US dollars
- Remaining financing cash flows, net (calculated)
- negative 378,000,000 US dollars
- Operating adjustment reconciliation
- 2,291,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- financing displayed reconciliation
- 1,082,000,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
- investing gross reconciliation
- 1,022,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- Exchange-rate effect
- 0 US dollars
- Ending cash on Jul 31, 2026
- 3,172,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 4,445,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 2,386,000,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 1.53×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
- Operating cash flow
- 3,659,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 542,000,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 3,117,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.
Chart connections
- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $1.26B after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 3,659,000,000 US dollars minus 542,000,000 US dollars equals 3,117,000,000 US dollars.
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG
Product waitlist
Health Check and Teardown for your own company
A health check uncovers insights of your private books, not a public ticker. Join this list to get notified as soon as we go-live!