How many subsidiaries does LOWES COMPANIES INC file with the SEC?

2, listed in its most recent exhibit 21. They are incorporated across 2 jurisdictions (North Carolina, Delaware). That exhibit is filed with the company's annual report and is the company's own list, not an estimate.

Is LOWES COMPANIES INC financially healthy?

LOWES COMPANIES INC scores 6 out of 9 on the Piotroski F-score. Its Altman Z-score puts it in the grey zone. Every test and the numbers behind it are shown above, so the arithmetic is checkable rather than something you have to take on trust.

LOWES COMPANIES INC (LOW)

NYSE · Common Stock · Retail-Lumber & Other Building Materials Dealers

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Corporate structure

2 entities across 2 jurisdictions. Read directly from the company’s own 10-K EX-21 filed 2026-03-23 — see the exhibit.

Which other public companies file entities in the same places:

North Carolina1 Delaware1

Subsidiaries of LOWES COMPANIES INC as disclosed in its SEC filing
Entity	Jurisdiction	Note
Lowe’s Home Centers, LLC	North Carolina
Foundation Building Materials, Inc.	Delaware

Financial health

Two standard screens, computed from the XBRL in FY2026 against FY2025. Every test shows the numbers behind it — a score with its inputs hidden is a number you cannot check.

Piotroski F-score

6 / 9

PASSReturn on assets positiveROA 12.3%
PASSOperating cash flow positiveOCF 9.9B
FAILReturn on assets improving16.1% → 12.3%
PASSCash flow exceeds earningsOCF 9.9B vs NI 6.7B
PASSLong-term debt ratio falling81.9% → 73.5% of assets
FAILCurrent ratio improving1.09 → 1.08
PASSNo share dilution568M → 560M shares
PASSGross margin improving33.3% → 33.5%
FAILAsset turnover improving1.94× → 1.59×

Altman Z-score

2.96grey

Bankruptcy-risk screen combining working capital, retained earnings, operating income, market value against liabilities, and asset turnover. Above 2.99 is the safe zone; below 1.81 is distress.

Six-year record

Year	Revenue	Net income	Free cash flow	Gross margin	Shares
FY2021	$89.6B	$5.8B	$9.3B	33.0%	750,000,000
FY2022	$96.3B	$8.4B	$8.3B	33.3%	699,000,000
FY2023	$97.1B	$6.4B	$6.8B	33.2%	631,000,000
FY2024	$86.4B	$7.7B	$6.2B	33.4%	584,000,000
FY2025	$83.7B	$7.0B	$7.7B	33.3%	568,000,000
FY2026

Capital returned

What the company actually paid out and bought back, as reported — the record behind any yield figure.

Dividend per share

2026Q2: $1.25
2026Q1: $1.20
2025Q3: $1.20
2025Q2: $1.20
2025Q1: $1.15
2024Q3: $1.15

Shares repurchased

2026Q1: $363.0M
2025Q1: $112.0M
2024Q1: $923.0M
2023Q1: $2.1B
2022Q1: $4.0B
2021Q1: $3.0B

Identity

CIK: 0000060667
FIGI: BBG000BNDN65
SIC: 5211 · Retail-Lumber & Other Building Materials Dealers
Incorporated: NC
Headquarters: MOORESVILLE, NC

Ownership

Institutional: 81.3%
Institutions: 3,285
Insiders: 0.1%

Ownership percentages are a vendor aggregate, not a filing — unlike everything else on this page.

Questions about LOWES COMPANIES INC

How many subsidiaries does LOWES COMPANIES INC file with the SEC?: 2, listed in its most recent exhibit 21. They are incorporated across 2 jurisdictions (North Carolina, Delaware). That exhibit is filed with the company's annual report and is the company's own list, not an estimate.
Is LOWES COMPANIES INC financially healthy?: LOWES COMPANIES INC scores 6 out of 9 on the Piotroski F-score. Its Altman Z-score puts it in the grey zone. Every test and the numbers behind it are shown above, so the arithmetic is checkable rather than something you have to take on trust.

This page is one panel of the terminal

The structure map above is the Corporate Blueprint, and in the desktop it is interactive — click any entity to re-centre the map on it and walk the ownership chain. It sits alongside the screener, the scorecard and the filings lab on one desk, on your machine.

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Sourced from SEC EDGAR primary filings. Figures are as reported by the company and are not investment advice. Scores are standard published screens computed from those filings; every input is shown above so you can check the arithmetic.