Business Segments · Cost of Sales
Reportable Segment — Cost of Sales
Lowe's Companies Reportable Segment — Cost of Sales increased by 0.3% to 66.0% in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 0.9%, from 66.6% to 66.0%. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementSegment
CategoryProfitability
SignalLower is better
VolatilityModerate
First reportedQ1 2023
Last reportedQ1 2026May 28, 2026
Rolls up toTotal Cost of Revenue
How to read this metric
A lower percentage indicates better supply chain efficiency or stronger pricing power, while an increase may signal rising input costs.
Detailed definition
Reflects the direct costs attributable to the production or procurement of goods sold by the segment. This includes inve...
Peer comparison
Directly comparable to Cost of Goods Sold (COGS) ratios in retail, reflecting gross margin efficiency.
Metric ID:
low_segment_reportable_segment_cost_of_salesHistorical Data
12 periods
| Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | 16.7% | 16.7% | 16.7% | 16.7% | 66.8% | 66.5% | 66.3% | 0.1% | 66.6% | 66.2% | 65.8% | 66% |
| QoQ Change | — | +0.0% | +0.0% | +0.0% | +301.2% | -0.4% | -0.3% | -99.8% | >999% | -0.6% | -0.6% | +0.3% |
| YoY Change | — | — | — | — | +301.2% | +299.5% | +298.2% | -99.2% | -0.3% | -0.5% | -0.8% | -0.9% |
Range0.1% – 66.8%
CAGR+65.0%
Avg YoY Growth+99.7%
Median YoY Growth-0.4%
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Frequently Asked Questions
- What is Lowe's Companies's reportable segment — cost of sales?
- Lowe's Companies (LOW) reported reportable segment — cost of sales of 66.0% in Q1 2026.
- How has Lowe's Companies's reportable segment — cost of sales changed year-over-year?
- Lowe's Companies's reportable segment — cost of sales decreased by 0.9% year-over-year, from 66.6% to 66.0%.
- What does reportable segment — cost of sales mean?
- The direct costs incurred to acquire or produce the products sold by the segment.