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LOW

LOWE’S COMPANIES, INC.
CIK 0000060667 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
76.6
composite · 3 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded — never a guess.

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Signals

P-01 · FY 2026-01-30 · TRIGGERED100.0

Earnings quality

Beneish M-Score 6.79 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-23) ↗
Evidence — inputs and thresholds
{
  "m_score": 6.793,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 11.245,
    "GMI": 0.995,
    "AQI": 1.162,
    "SGI": 1.031,
    "DEPI": 1,
    "SGAI": 1.038,
    "LVGI": 0.873,
    "TATA": -0.059
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.066,
  "inputs": {
    "revenue_t": 86286000000,
    "revenue_t1": 83674000000,
    "total_assets_t": 54144000000,
    "net_income_t": 6654000000,
    "cfo_t": 9864000000
  },
  "stale": false,
  "latest_filing_period": "2026-01-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/60667/000006066726000029/0000060667-26-000029-index.htm",
    "form": "10-K",
    "filed": "2026-03-23"
  }
}
P-05 · FY 2026-01-30 · CLEAN0.0

Tax arbitrage

ETR 23.9% — within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-23) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2026-01-30": 0.2393,
    "2025-01-31": 0.2399,
    "2024-02-02": 0.2407
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-01-30": -0.0293,
    "2025-01-31": -0.0299,
    "2024-02-02": -0.0307
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-01-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/60667/000006066726000029/0000060667-26-000029-index.htm",
    "form": "10-K",
    "filed": "2026-03-23"
  }
}
P-12 · FY 2026-01-30 · CLEAN24.3

Restatement predictor

F-Score 0.73 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-23) ↗
Evidence — inputs and thresholds
{
  "f_score": 0.728,
  "probability": 0.00269,
  "components": {
    "rsst": -0.066,
    "drec": 0.0205,
    "dinv": -0.0022,
    "soft": 0.9819,
    "dcs": 0.0193,
    "droa": -0.0385,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-01-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/60667/000006066726000029/0000060667-26-000029-index.htm",
    "form": "10-K",
    "filed": "2026-03-23"
  }
}