Current Liabilities
Accrued Expenses
Lowe's Companies Accrued Expenses decreased by 24.4% to $972M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 14.0%, from $853M to $972M. Over 5 years (FY 2020 to FY 2025), Accrued Expenses shows relatively stable performance with a -1.0% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026May 28, 2026
How to read this metric
Significant changes may indicate shifts in operational scale, seasonal hiring, or changes in the timing of tax and compensation payments.
Detailed definition
Accrued expenses are liabilities for services or costs that have been incurred but not yet invoiced or paid. This includ...
Peer comparison
Standard operational metric; peers should show similar levels relative to their payroll and operational size.
Metric ID:
accrued_expensesHistorical Data
21 periods
| Q1 '21 | Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $1.31B | $1.33B | $1.35B | $1.56B | $1.19B | $1.23B | $1.41B | $1.11B | $766M | $1.03B | $750M | $954M | $870M | $1.06B | $828M | $1.01B | $853M | $1.1B | $1.02B | $1.29B | $972M |
| QoQ Change | — | +1.4% | +1.7% | +15.4% | -23.8% | +3.1% | +14.5% | -21.1% | -30.9% | +33.9% | -26.9% | +27.2% | -8.8% | +21.3% | -21.5% | +21.7% | -15.4% | +28.7% | -6.8% | +25.6% | -24.4% |
| YoY Change | — | — | — | — | -9.3% | -7.8% | +3.8% | -29.0% | -35.6% | -16.4% | -46.6% | -14.0% | +13.6% | +2.8% | +10.4% | +5.7% | -2.0% | +4.1% | +23.6% | +27.5% | +14.0% |
Range$750M – $1.56B
CAGR-5.8%
Avg YoY Growth-3.3%
Median YoY Growth+2.8%
Accrued Expenses at Other Companies
Frequently Asked Questions
- What is Lowe's Companies's accrued expenses?
- Lowe's Companies (LOW) reported accrued expenses of $972M in Q1 2026.
- How has Lowe's Companies's accrued expenses changed year-over-year?
- Lowe's Companies's accrued expenses increased by 14.0% year-over-year, from $853M to $972M.
- What is the long-term trend for Lowe's Companies's accrued expenses?
- Over 5 years (2020 to 2025), Lowe's Companies's accrued expenses has grown at a -1.0% compound annual growth rate (CAGR), from $1.35B to $1.29B.
- What does accrued expenses mean?
- Expenses that have been incurred but not yet paid or invoiced.