February 28, 2016 NYSE: LOW LOWE'S COMPANIES INC BUY A+ A A- HOLD B+ B Annual Dividend Rate $1.12 B- C+ C Annual Dividend Yield 1.63% SELL C- D+ D Beta 1.08 Sector: Consumer Goods & Svcs LOW BUSINESS DESCRIPTION Lowe's Companies, Inc. operates as a home improvement retailer. The company offers products for maintenance, repair, remodeling, and home decorating. Weekly Price: (US$) D- E+ E E- F Market Capitalization $62.5 Billion BUY 52-Week Range $62.62-$78.13 Sub-Industry: Home Improvement Retail SMA (50) RATING SINCE TARGET PRICE 01/10/2012 $87.48 Price as of 2/25/2016 $68.70 Source: S&P SMA (100) 1 Year 2 Years 90 TARGET TARGET TARGETPRICE PRICE PRICE$87.48 $87.48 $87.48 85 80 75 STOCK PERFORMANCE (%) 3 Mo. Price Change -11.49 1 Yr. -7.70 70 3 Yr (Ann) 24.20 65 60 GROWTH (%) Last Qtr 5.54 -97.56 -97.83 Revenues Net Income EPS RETURN ON EQUITY (%) LOW Q4 2015 33.26 Q4 2014 27.06 Q4 2013 19.28 12 Mo. 5.07 -5.64 0.37 3 Yr CAGR 5.35 9.13 17.28 55 50 45 Rating History BUY Ind Avg 45.80 240.49 24.31 S&P 500 12.28 14.59 13.97 Volume in Millions 60 40 20 2014 2015 2016 0 COMPUSTAT for Price and Volume, TheStreet Ratings, Inc. for Rating History P/E COMPARISON RECOMMENDATION We rate LOWE'S COMPANIES INC (LOW) a BUY. This is driven by multiple strengths, which we believe should have a greater impact than any weaknesses, and should give investors a better performance opportunity than most stocks we cover. The company's strengths can be seen in multiple areas, such as its revenue growth and notable return on equity. We feel its strengths outweigh the fact that the company has had lackluster performance in the stock itself. 25.35 27.13 21.53 LOW Ind Avg S&P 500 HIGHLIGHTS Despite its growing revenue, the company underperformed as compared with the industry average of 7.0%. Since the same quarter one year prior, revenues slightly increased by 5.5%. This growth in revenue does not appear to have trickled down to the company's bottom line, displayed by a decline in earnings per share. 2013 2014 Q4 0.01 Q3 0.80 Q2 1.20 Q1 0.70 Q4 0.46 Q3 0.59 Q2 1.04 LOWE'S COMPANIES INC has experienced a steep decline in earnings per share in the most recent quarter in comparison to its performance from the same quarter a year ago. Stable earnings per share over the past year indicate the company has sound management over its earnings and share float. We anticipate these figures will begin to experience more growth in the coming year. During the past fiscal year, LOWE'S COMPANIES INC increased its bottom line by earning $2.71 versus $2.70 in the prior year. This year, the market expects an improvement in earnings ($4.00 versus $2.71). Q1 0.61 Q4 0.29 Q3 0.47 Q2 0.88 Q1 0.49 EPS ANALYSIS¹ ($) 2015 NA = not available NM = not meaningful 1 Compustat fiscal year convention is used for all fundamental data items. Current return on equity exceeded its ROE from the same quarter one year prior. This is a clear sign of strength within the company. In comparison to other companies in the Specialty Retail industry and the overall market on the basis of return on equity, LOWE'S COMPANIES INC has underperformed in comparison with the industry average, but has greatly exceeded that of the S&P 500. The gross profit margin for LOWE'S COMPANIES INC is currently lower than what is desirable, coming in at 34.66%. LOW has continued with the weak profit margin when compared to the same quarter of last year. Despite the mixed results of the gross profit margin, the net profit margin of 0.08% trails the industry average. Net operating cash flow has declined marginally to $238.00 million or 2.85% when compared to the same quarter last year. Despite a decrease in cash flow of 2.85%, LOWE'S COMPANIES INC is in line with the industry average cash flow growth rate of -6.05%. This report is for information purposes only and should not be considered a solicitation to buy or sell any security. Neither TheStreet Ratings nor any other party guarantees its accuracy or makes warranties regarding results from its usage. Redistribution is prohibited without the express written consent of TheStreet Ratings. Copyright(c) 2006-2015. All rights reserved. Report Date: February 28, 2016 PAGE 1 February 28, 2016 NYSE: LOW LOWE'S COMPANIES INC Sector: Consumer Goods & Svcs Home Improvement Retail Source: S&P Annual Dividend Rate $1.12 Annual Dividend Yield 1.63% PEER GROUP ANALYSIS 20% REVENUE GROWTH AND EBITDA MARGIN* AAN R VO FA LE AB -15% Price as of 2/25/2016 $68.70 INDUSTRY ANALYSIS The specialty retail industry includes very well-known home improvement, apparel, automotive, and other narrow-focus stores such as Home Depot (HD), TJX Companies (TJX), Lowe’s Companies (LOW), Gap (GPS), Bed Bath & Beyond (BBBY), Ross Stores (ROST), Limited Brands (LTD), O’Reilly Automotive (ORLY), PetSmart (PETM), Carmax (KMX), and Build-A-Bear Workshop (BBW). Some of the larger specialty retail companies also profit from the extension of credit to their customers with branded credit cards. Companies in this industry are judged based on the metric of same-store sales, a measurement that shows if stores open for more than one year are increasing top line revenue or shrinking. UN Revenue Growth (TTM) AEO LL SHOS BKS ARCI 52-Week Range $62.62-$78.13 The variety of product focuses targeted by specialty retail companies is very diverse. These include but are not limited to home improvement goods, pharmaceutical & beauty, shoes, electronics, and office supplies. Also included are stores narrowly focused on music, books, wine, games, rentals, vitamins, lumber, sporting goods, toys, jewelry, and fashion apparel for men, women, and teddy bears. LE HD LOW AB OR AN Market Capitalization $62.5 Billion V FA TTS Beta 1.08 ANF -5% 45% EBITDA Margin (TTM) Companies with higher EBITDA margins and revenue growth rates are outperforming companies with lower EBITDA margins and revenue growth rates. Companies for this scatter plot have a market capitalization between $5.1 Million and $160.8 Billion. Companies with NA or NM values do not appear. *EBITDA – Earnings Before Interest, Taxes, Depreciation and Amortization. 20% REVENUE GROWTH AND EARNINGS YIELD AAN V FA AB OR TTS PEER GROUP: Specialty Retail Ticker LOW BKS TTS AN ARCI LL AEO ANF AAN HD SHOS Recent Company Name Price ($) LOWE'S COMPANIES INC 68.70 BARNES & NOBLE INC 9.12 TILE SHOP HOLDINGS INC 13.13 AUTONATION INC 51.94 APPLIANCE RECYCLING CTR AMER 0.86 LUMBER LIQUIDATORS HLDGS INC 11.24 AMERN EAGLE OUTFITTERS INC 14.92 ABERCROMBIE & FITCH 28.20 AARON'S INC 22.81 HOME DEPOT INC 126.86 SEARS HOMETOWN & OUTLET STR 6.66 Market Cap ($M) 62,517 697 675 5,569 5 304 2,904 1,895 1,656 160,843 151 Price/ Earnings 25.35 NM 43.77 13.35 NM NM 14.49 90.97 12.20 23.23 NM Net Sales TTM ($M) 59,074.00 5,018.44 292.99 20,862.00 117.59 1,015.95 3,487.87 3,525.29 3,179.76 88,519.00 2,311.86 Net Income TTM ($M) 2,546.00 -21.35 15.70 442.60 -2.48 -19.26 198.04 22.22 135.71 7,009.00 -4.79 The peer group comparison is based on Major Home Improvement Retail companies of comparable size. LE LL SHOS BKS R VO FA ARCI LE AB -15% UN Revenue Growth (TTM) AN AEOHD LOW -50% ANF 10% Earnings Yield (TTM) Companies that exhibit both a high earnings yield and high revenue growth are generally more attractive than companies with low revenue growth and low earnings yield. Companies for this scatter plot have revenue growth rates between -10.9% and 18%. Companies with NA or NM values do not appear. This report is for information purposes only and should not be considered a solicitation to buy or sell any security. Neither TheStreet Ratings nor any other party guarantees its accuracy or makes warranties regarding results from its usage. Redistribution is prohibited without the express written consent of TheStreet Ratings. Copyright(c) 2006-2015. All rights reserved. Report Date: February 28, 2016 PAGE 2 February 28, 2016 NYSE: LOW LOWE'S COMPANIES INC Sector: Consumer Goods & Svcs Home Improvement Retail Source: S&P Annual Dividend Rate $1.12 Annual Dividend Yield 1.63% COMPANY DESCRIPTION Lowe's Companies, Inc. operates as a home improvement retailer. The company offers products for maintenance, repair, remodeling, and home decorating. It provides home improvement products under the categories of kitchens and appliances; lumber and building materials; tools and hardware; fashion fixtures; rough plumbing and electrical; lawn and garden; seasonal living; paint; home fashions; storage and cleaning; flooring; millwork; and outdoor power equipment. The company also offers installation services through independent contractors in various product categories; extended protection plans; and in-warranty and out-of-warranty repair services. It provides national brand-name merchandise and private branded products. The company serves individual homeowners and renters, including do-it-yourself customers and do-it-for-me customers; and professional customers, such as construction trades, as well as maintenance, repair, and operations. As of October 30, 2015, it operated 1,849 home improvement and hardware stores in the United States, Canada, and Mexico. The company also sells its products through online sites comprising Lowes.com, Lowes.ca, and ATGstores.com, as well as through mobile applications. Lowe's Companies, Inc. was founded in 1946 and is based in Wilkesboro, North Carolina. LOWE'S COMPANIES INC 1605 Curtis Bridge Road Wilkesboro, NC 28697 USA Phone: 704-757-9210 Fax: 336-658-4766 http://www.lowes.com Employees: 270000 Beta 1.08 Market Capitalization $62.5 Billion 52-Week Range $62.62-$78.13 Price as of 2/25/2016 $68.70 STOCK-AT-A-GLANCE Below is a summary of the major fundamental and technical factors we consider when determining our overall recommendation of LOW shares. It is provided in order to give you a deeper understanding of our rating methodology as well as to paint a more complete picture of a stock's strengths and weaknesses. It is important to note, however, that these factors only tell part of the story. To gain an even more comprehensive understanding of our stance on the stock, these factors must be assessed in combination with the stock’s valuation. Please refer to our Valuation section on page 5 for further information. FACTOR SCORE 4.0 Growth out of 5 stars weak Measures the growth of both the company's income statement and cash flow. On this factor, LOW has a growth score better than 70% of the stocks we rate. strong 4.0 Total Return out of 5 stars weak Measures the historical price movement of the stock. The stock performance of this company has beaten 70% of the companies we cover. strong 5.0 Efficiency out of 5 stars weak Measures the strength and historic growth of a company's return on invested capital. The company has generated more income per dollar of capital than 90% of the companies we review. strong 4.5 Price volatility out of 5 stars weak Measures the volatility of the company's stock price historically. The stock is less volatile than 80% of the stocks we monitor. strong 4.0 Solvency out of 5 stars weak Measures the solvency of the company based on several ratios. The company is more solvent than 70% of the companies we analyze. strong 3.5 Income out of 5 stars weak Measures dividend yield and payouts to shareholders. The company's dividend is higher than 60% of the companies we track. strong THESTREET RATINGS RESEARCH METHODOLOGY TheStreet Ratings' stock model projects a stock's total return potential over a 12-month period including both price appreciation and dividends. Our Buy, Hold or Sell ratings designate how we expect these stocks to perform against a general benchmark of the equities market and interest rates. While our model is quantitative, it utilizes both subjective and objective elements. For instance, subjective elements include expected equities market returns, future interest rates, implied industry outlook and forecasted company earnings. Objective elements include volatility of past operating revenues, financial strength, and company cash flows. Our model gauges the relationship between risk and reward in several ways, including: the pricing drawdown as compared to potential profit volatility, i.e.how much one is willing to risk in order to earn profits; the level of acceptable volatility for highly performing stocks; the current valuation as compared to projected earnings growth; and the financial strength of the underlying company as compared to its stock's valuation as compared to projected earnings growth; and the financial strength of the underlying company as compared to its stock's performance. These and many more derived observations are then combined, ranked, weighted, and scenario-tested to create a more complete analysis. The result is a systematic and disciplined method of selecting stocks. This report is for information purposes only and should not be considered a solicitation to buy or sell any security. Neither TheStreet Ratings nor any other party guarantees its accuracy or makes warranties regarding results from its usage. Redistribution is prohibited without the express written consent of TheStreet Ratings. Copyright(c) 2006-2015. All rights reserved. Report Date: February 28, 2016 PAGE 3 February 28, 2016 NYSE: LOW LOWE'S COMPANIES INC Sector: Consumer Goods & Svcs Home Improvement Retail Source: S&P Annual Dividend Rate $1.12 Annual Dividend Yield 1.63% Consensus EPS Estimates² ($) IBES consensus estimates are provided by Thomson Financial 0.84 4.00 E 4.68 E Q1 FY16 2017(E) 2018(E) Beta 1.08 Market Capitalization $62.5 Billion 52-Week Range $62.62-$78.13 Price as of 2/25/2016 $68.70 FINANCIAL ANALYSIS LOWE'S COMPANIES INC's gross profit margin for the fourth quarter of its fiscal year 2015 is essentially unchanged when compared to the same period a year ago. Even though sales increased, the net income has decreased. LOWE'S COMPANIES INC has very weak liquidity. Currently, the Quick Ratio is 0.07 which clearly shows a lack of ability to cover short-term cash needs. The company's liquidity has increased from the same period last year. During the same period, stockholders' equity ("net worth") has decreased by 23.21% from the same quarter last year. The key liquidity measurements indicate that the company is in a position in which financial difficulties could develop in the near future. STOCKS TO BUY: TheStreet Quant Ratings has identified a handful of stocks that can potentially TRIPLE in the next 12-months. To learn more visit www.TheStreetRatings.com. INCOME STATEMENT Net Sales ($mil) EBITDA ($mil) EBIT ($mil) Net Income ($mil) Q4 FY15 13,236.00 807.00 438.00 11.00 Q4 FY14 12,541.00 1,181.00 819.00 450.00 Q4 FY15 712.00 31,266.00 12,649.00 7,654.00 Q4 FY14 591.00 31,827.00 11,367.00 9,968.00 Q4 FY15 34.66% 6.09% 3.31% 1.89 8.14% 33.26% Q4 FY14 34.66% 9.41% 6.53% 1.77 8.47% 27.06% Q4 FY15 1.01 0.62 NA NA Q4 FY14 1.08 0.53 137.00 5.98 Q4 FY15 910 0.28 0.01 8.41 NA 5,654,970 Q4 FY14 960 0.23 0.46 10.38 NA 4,581,627 BALANCE SHEET Cash & Equiv. ($mil) Total Assets ($mil) Total Debt ($mil) Equity ($mil) PROFITABILITY Gross Profit Margin EBITDA Margin Operating Margin Sales Turnover Return on Assets Return on Equity DEBT Current Ratio Debt/Capital Interest Expense Interest Coverage SHARE DATA Shares outstanding (mil) Div / share EPS Book value / share Institutional Own % Avg Daily Volume 2 Sum of quarterly figures may not match annual estimates due to use of median consensus estimates. This report is for information purposes only and should not be considered a solicitation to buy or sell any security. Neither TheStreet Ratings nor any other party guarantees its accuracy or makes warranties regarding results from its usage. Redistribution is prohibited without the express written consent of TheStreet Ratings. Copyright(c) 2006-2015. All rights reserved. Report Date: February 28, 2016 PAGE 4 February 28, 2016 NYSE: LOW LOWE'S COMPANIES INC Sector: Consumer Goods & Svcs Home Improvement Retail Source: S&P Annual Dividend Rate $1.12 Annual Dividend Yield 1.63% RATINGS HISTORY Our rating for LOWE'S COMPANIES INC has not changed since 1/10/2012. As of 2/25/2016, the stock was trading at a price of $68.70 which is 12.1% below its 52-week high of $78.13 and 9.7% above its 52-week low of $62.62. BUY: $48.11 2 Year Chart Beta 1.08 Market Capitalization $62.5 Billion $80 $70 Price/Earnings $60 $50 2015 MOST RECENT RATINGS CHANGES Date Price Action 2/25/14 $48.11 No Change 1 2 3 Price reflects the closing price as of the date listed, if available RATINGS DEFINITIONS & DISTRIBUTION OF THESTREET RATINGS (as of 2/25/2016) 1 2 3 35.29% Hold - We do not believe this stock offers conclusive evidence to warrant the purchase or sale of shares at this time and that its likelihood of positive total return is roughly in balance with the risk of loss. 1 2 TheStreet Ratings 14 Wall Street, 15th Floor New York, NY 10005 www.thestreet.com Research Contact: 212-321-5381 Sales Contact: 866-321-8726 5 3 4 5 Price/Sales 1 2 3 4 5 3 4 5 discount LOW 13.07 Peers 15.49 • Discount. The P/CF ratio, a stock’s price divided by the company's cash flow from operations, is useful for comparing companies with different capital requirements or financing structures. • LOW is trading at a discount to its peers. Price to Earnings/Growth 1 2 3 premium 4 5 discount LOW 0.54 Peers 1.94 • Discount. The PEG ratio is the stock’s P/E divided by the consensus estimate of long-term earnings growth. Faster growth can justify higher price multiples. • LOW trades at a significant discount to its peers. Earnings Growth 1 2 3 4 lower 5 higher LOW 0.37 Peers 16.94 • Lower. Elevated earnings growth rates can lead to capital appreciation and justify higher price-to-earnings ratios. • However, LOW is expected to significantly trail its peers on the basis of its earnings growth rate. Sales Growth discount LOW 1.06 Peers 1.55 • Discount. In the absence of P/E and P/B multiples, the price-to-sales ratio can display the value investors are placing on each dollar of sales. • LOW is trading at a significant discount to its industry on this measurement. 2 premium discount LOW 8.17 Peers 12.59 • Discount. A lower price-to-book ratio makes a stock more attractive to investors seeking stocks with lower market values per dollar of equity on the balance sheet. • LOW is trading at a significant discount to its peers. premium 32.52% Sell - We believe that this stock is likely to decline by more than 10% over the next 12 months, with the risk involved too great to compensate for any possible returns. 4 LOW 14.70 Peers 19.03 • Average. An average price-to-projected earnings ratio can signify an industry neutral stock price and average future growth expectations. • LOW is trading at a valuation on par with its peers. Price/Book 1 Price/CashFlow discount premium 32.19% Buy - We believe that this stock has the opportunity to appreciate and produce a total return of more than 10% over the next 12 months. 5 discount premium To Buy 4 LOW 25.35 Peers 27.13 • Average. An average P/E ratio can signify an industry neutral price for a stock and an average growth expectation. • LOW is trading at a valuation on par with its peers. Price/Projected Earnings From Buy Price as of 2/25/2016 $68.70 VALUATION BUY. The current P/E ratio indicates a discount compared to an average of 27.13 for the Specialty Retail industry and a premium compared to the S&P 500 average of 21.53. To use another comparison, its price-to-book ratio of 8.17 indicates a significant premium versus the S&P 500 average of 2.56 and a significant discount versus the industry average of 12.59. The current price-to-sales ratio is well below the S&P 500 average and is also below the industry average, indicating a discount. Upon assessment of these and other key valuation criteria, LOWE'S COMPANIES INC proves to trade at a discount to investment alternatives within the industry. premium 2014 52-Week Range $62.62-$78.13 1 2 3 lower 4 5 higher LOW 5.07 Peers 5.35 • Average. Comparing a company's sales growth to its industry helps to determine if the company is adding or losing market share. • LOW is keeping pace with its peers on the basis of sales growth. DISCLAIMER: The opinions and information contained herein have been obtained or derived from sources believed to be reliable, but TheStreet Ratings cannot guarantee its accuracy and completeness, and that of the opinions based thereon. Data is provided via the COMPUSTAT® Xpressfeed product from Standard &Poor's, a division of The McGraw-Hill Companies, Inc., as well as other third-party data providers. TheStreet Ratings is a division of TheStreet, Inc., which is a publisher. This research report contains opinions and is provided for informational purposes only. You should not rely solely upon the research herein for purposes of transacting securities or other investments, and you are encouraged to conduct your own research and due diligence, and to seek the advice of a qualified securities professional, before you make any investment. None of the information contained in this report constitutes, or is intended to constitute a recommendation by TheStreet Ratings of any particular security or trading strategy or a determination by TheStreet Ratings that any security or trading strategy is suitable for any specific person. To the extent any of the information contained herein may be deemed to be investment advice, such information is impersonal and not tailored to the investment needs of any specific person. Your use of this report is governed by TheStreet, Inc.'s Terms of Use found at http://www.thestreet.com/static/about/terms-of-use.html. This report is for information purposes only and should not be considered a solicitation to buy or sell any security. Neither TheStreet Ratings nor any other party guarantees its accuracy or makes warranties regarding results from its usage. Redistribution is prohibited without the express written consent of TheStreet Ratings. Copyright(c) 2006-2015. All rights reserved. Report Date: February 28, 2016 PAGE 5