Current Liabilities

Accrued Rebates, Returns, and Promotions

Lowe's Companies Accrued Rebates, Returns, and Promotions decreased by 1.9% to $207.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 2.4%, from $212.00M to $207.00M. Over 5 years (FY 2021 to FY 2026), Accrued Rebates, Returns, and Promotions shows a downward trend with a -5.9% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryProfitability
SignalLower is better
VolatilityModerate
First reportedQ4 2014
Last reportedQ4 2025

How to read this metric

An increase may indicate higher promotional spending to drive growth or potential quality issues leading to higher return expectations.

Detailed definition

This account aggregates liabilities related to customer incentive programs, product return provisions, and promotional m...

Peer comparison

Common in consumer-facing healthcare and retail-adjacent medical products; peers with aggressive marketing strategies typically show higher balances.

Metric ID: accrued_rebates_returns_promotions

Historical Data

19 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25
Value$374.00M$303.00M$315.00M$245.00M$363.00M$302.00M$302.00M$234.00M$318.00M$256.00M$241.00M$191.00M$280.00M$207.00M$212.00M$167.00M$245.00M$211.00M$207.00M
QoQ Change-19.0%+4.0%-22.2%+48.2%-16.8%+0.0%-22.5%+35.9%-19.5%-5.9%-20.7%+46.6%-26.1%+2.4%-21.2%+46.7%-13.9%-1.9%
YoY Change-2.9%-0.3%-4.1%-4.5%-12.4%-15.2%-20.2%-18.4%-11.9%-19.1%-12.0%-12.6%-12.5%+1.9%-2.4%
Range$167.00M$374.00M
CAGR-12.3%
Avg YoY Growth-9.8%
Median YoY Growth-12.0%
Current Streak2 quarters decline

Accrued Rebates, Returns, and Promotions at Other Companies

Frequently Asked Questions

What is Lowe's Companies's accrued rebates, returns, and promotions?
Lowe's Companies (LOW) reported accrued rebates, returns, and promotions of $207.00M in Q4 2025.
How has Lowe's Companies's accrued rebates, returns, and promotions changed year-over-year?
Lowe's Companies's accrued rebates, returns, and promotions decreased by 2.4% year-over-year, from $212.00M to $207.00M.
What is the long-term trend for Lowe's Companies's accrued rebates, returns, and promotions?
Over 5 years (2021 to 2026), Lowe's Companies's accrued rebates, returns, and promotions has grown at a -5.9% compound annual growth rate (CAGR), from $281.00M to $207.00M.
What does accrued rebates, returns, and promotions mean?
Money set aside to cover future costs from customer returns, promotional deals, and volume rebates.

Cookie Preferences

We use cookies for analytics. See our Privacy and Cookie Policy.