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Microsoft Excel LibreOffice Calc

Lowe’s Cos. Inc. (LOW)


Análisis del Arrendamiento Operativo

Alto nivel de dificultad


Política Contable del Arrendamiento Operativo

For lease agreements that provide for escalating rent payments or free-rent occupancy periods, Lowe’s recognizes rent expense on a straight-line basis over the non-cancellable lease term and option renewal periods where failure to exercise such options would result in an economic penalty in such amount that renewal appears, at the inception of the lease, to be reasonably assured. The lease term commences on the date that Lowe’s takes possession of or controls the physical use of the property. Deferred rent is included in other liabilities (non-current) on the consolidated balance sheets.

When Lowe’s renegotiates and amends a lease to extend the non-cancellable lease term prior to the date at which it would have been required to exercise or decline a term extension option, the amendment is treated as a new lease. The new lease begins on the date the lease amendment is entered into and ends on the last date of the non-cancellable lease term, as adjusted to include any option renewal periods where failure to exercise such options would result in an economic penalty in such amount that renewal appears, at the inception of the lease amendment, to be reasonably assured. The new lease is classified as operating or capital under the authoritative guidance through use of assumptions regarding residual value, economic life, incremental borrowing rate, and fair value of the leased asset(s) as of the date of the amendment.

Fuente: 10-K (filing date: 2019-04-02).


Valor Actual de los Pagos Futuros del Arrendamiento Operativo

Lowe’s Cos. Inc., future operating lease payments

USD $ in millions, translated from US$

Microsoft Excel LibreOffice Calc
1 feb. 2019 2 feb. 2018 3 feb. 2017 29 ene. 2016 30 ene. 2015 31 ene. 2014
Total undiscounted future operating lease payments hidden hidden hidden hidden hidden hidden
Discount rate1 hidden hidden hidden hidden hidden hidden
 
Total present value of future operating lease payments hidden hidden hidden hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Operating Leases (www.stock-analysis-on.net)

1 Internal rate of return on capitalized lease obligations

Year Future operating lease payments (as reported) Year Future operating lease payments (estimated) Present value at hidden
2020 hidden 2020 hidden hidden
2021 hidden 2021 hidden hidden
2022 hidden 2022 hidden hidden
2023 hidden 2023 hidden hidden
2024 hidden 2024 hidden hidden
2025 and thereafter hidden 2025 hidden hidden
2026 hidden hidden
2027 hidden hidden
2028 hidden hidden
2029 hidden hidden
2030 hidden hidden
Total: hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Operating Leases (www.stock-analysis-on.net)

Year Future operating lease payments (as reported) Year Future operating lease payments (estimated) Present value at hidden
2019 hidden 2019 hidden hidden
2020 hidden 2020 hidden hidden
2021 hidden 2021 hidden hidden
2022 hidden 2022 hidden hidden
2023 hidden 2023 hidden hidden
2024 and thereafter hidden 2024 hidden hidden
2025 hidden hidden
2026 hidden hidden
2027 hidden hidden
2028 hidden hidden
2029 hidden hidden
2030 hidden hidden
Total: hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Operating Leases (www.stock-analysis-on.net)

Year Future operating lease payments (as reported) Year Future operating lease payments (estimated) Present value at hidden
2018 hidden 2018 hidden hidden
2019 hidden 2019 hidden hidden
2020 hidden 2020 hidden hidden
2021 hidden 2021 hidden hidden
2022 hidden 2022 hidden hidden
2023 and thereafter hidden 2023 hidden hidden
2024 hidden hidden
2025 hidden hidden
2026 hidden hidden
2027 hidden hidden
2028 hidden hidden
2029 hidden hidden
Total: hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Operating Leases (www.stock-analysis-on.net)

Year Future operating lease payments (as reported) Year Future operating lease payments (estimated) Present value at hidden
2017 hidden 2017 hidden hidden
2018 hidden 2018 hidden hidden
2019 hidden 2019 hidden hidden
2020 hidden 2020 hidden hidden
2021 hidden 2021 hidden hidden
2022 and thereafter hidden 2022 hidden hidden
2023 hidden hidden
2024 hidden hidden
2025 hidden hidden
2026 hidden hidden
2027 hidden hidden
2028 hidden hidden
2029 hidden hidden
Total: hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Operating Leases (www.stock-analysis-on.net)

Year Future operating lease payments (as reported) Year Future operating lease payments (estimated) Present value at hidden
2016 hidden 2016 hidden hidden
2017 hidden 2017 hidden hidden
2018 hidden 2018 hidden hidden
2019 hidden 2019 hidden hidden
2020 hidden 2020 hidden hidden
2021 and thereafter hidden 2021 hidden hidden
2022 hidden hidden
2023 hidden hidden
2024 hidden hidden
2025 hidden hidden
2026 hidden hidden
2027 hidden hidden
2028 hidden hidden
Total: hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Operating Leases (www.stock-analysis-on.net)

Year Future operating lease payments (as reported) Year Future operating lease payments (estimated) Present value at hidden
2015 hidden 2015 hidden hidden
2016 hidden 2016 hidden hidden
2017 hidden 2017 hidden hidden
2018 hidden 2018 hidden hidden
2019 hidden 2019 hidden hidden
2020 and thereafter hidden 2020 hidden hidden
2021 hidden hidden
2022 hidden hidden
2023 hidden hidden
2024 hidden hidden
2025 hidden hidden
2026 hidden hidden
2027 hidden hidden
2028 hidden hidden
Total: hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Operating Leases (www.stock-analysis-on.net)


Ajustes de Analistas para el Arrendamiento Operativo

Lowe’s Cos. Inc., adjustments to financial data

USD $ in millions, translated from US$

Microsoft Excel LibreOffice Calc
1 feb. 2019 2 feb. 2018 3 feb. 2017 29 ene. 2016 30 ene. 2015 31 ene. 2014
Adjustment to Total Assets
Total assets (as reported) hidden hidden hidden hidden hidden hidden
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1 hidden hidden hidden hidden hidden hidden
Total assets (adjusted) hidden hidden hidden hidden hidden hidden
Adjustment to Total Debt
Total debt (as reported) hidden hidden hidden hidden hidden hidden
Add: Operating lease liability (before adoption of FASB Topic 842)2 hidden hidden hidden hidden hidden hidden
Total debt (adjusted) hidden hidden hidden hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Operating Leases (www.stock-analysis-on.net)

1, 2 Equal to total present value of future operating lease payments. See Details »


Ratios Ajustados para el Arrendamiento Operativo (Resumen)

Lowe’s Cos. Inc., ratios ajustados

Microsoft Excel LibreOffice Calc
1 feb. 2019 2 feb. 2018 3 feb. 2017 29 ene. 2016 30 ene. 2015 31 ene. 2014
Rotación de Activos Totales1
Rotación de activos totales hidden hidden hidden hidden hidden hidden
Rotación de activos totales, ajustados hidden hidden hidden hidden hidden hidden
Deuda sobre Patrimonio2
Deuda sobre patrimonio hidden hidden hidden hidden hidden hidden
Deuda sobre patrimonio, ajustado hidden hidden hidden hidden hidden hidden
Rentabilidad Económica3 (ROA)
ROA hidden hidden hidden hidden hidden hidden
ROA, ajustada hidden hidden hidden hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Operating Leases (www.stock-analysis-on.net)

Ratio Descripción La empresa
Rotación de activos totales, ajustados An activity ratio calculated as total revenue divided by adjusted total assets. Lowe’s Cos. Inc.’s rotación de activos totales, ajustados improved from 2017 to 2018 and from 2018 to 2019.
Adjusted debt-to-equity A solvency ratio calculated as adjusted total debt divided by total shareholders’ equity. Lowe’s Cos. Inc.’s adjusted debt-to-equity deteriorated from 2017 to 2018 and from 2018 to 2019.
ROA, ajustada A profitability ratio calculated as net income divided by adjusted total assets. Lowe’s Cos. Inc.’s ROA, ajustada improved from 2017 to 2018 but then deteriorated significantly from 2018 to 2019.

Rotación de Activos Totales, Ajustados

Microsoft Excel LibreOffice Calc
1 feb. 2019 2 feb. 2018 3 feb. 2017 29 ene. 2016 30 ene. 2015 31 ene. 2014
As Reported
Net sales (USD $ in millions, translated from US$) hidden hidden hidden hidden hidden hidden
Total assets (USD $ in millions, translated from US$) hidden hidden hidden hidden hidden hidden
Rotación de activos totales1 hidden hidden hidden hidden hidden hidden
Adjusted for Operating Leases
Net sales (USD $ in millions, translated from US$) hidden hidden hidden hidden hidden hidden
Adjusted total assets (USD $ in millions, translated from US$) hidden hidden hidden hidden hidden hidden
Rotación de activos totales, ajustados2 hidden hidden hidden hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Operating Leases (www.stock-analysis-on.net)

2019 Calculations

1 Rotación de activos totales = Net sales ÷ Total assets
= hidden ÷ hidden = hidden

2 Rotación de activos totales, ajustados = Net sales ÷ Adjusted total assets
= hidden ÷ hidden = hidden

Ratio Descripción La empresa
Rotación de activos totales, ajustados An activity ratio calculated as total revenue divided by adjusted total assets. Lowe’s Cos. Inc.’s rotación de activos totales, ajustados improved from 2017 to 2018 and from 2018 to 2019.

Deuda sobre Patrimonio, Ajustado

Microsoft Excel LibreOffice Calc
1 feb. 2019 2 feb. 2018 3 feb. 2017 29 ene. 2016 30 ene. 2015 31 ene. 2014
As Reported
Total debt (USD $ in millions, translated from US$) hidden hidden hidden hidden hidden hidden
Shareholders’ equity (USD $ in millions, translated from US$) hidden hidden hidden hidden hidden hidden
Deuda sobre patrimonio1 hidden hidden hidden hidden hidden hidden
Adjusted for Operating Leases
Adjusted total debt (USD $ in millions, translated from US$) hidden hidden hidden hidden hidden hidden
Shareholders’ equity (USD $ in millions, translated from US$) hidden hidden hidden hidden hidden hidden
Deuda sobre patrimonio, ajustado2 hidden hidden hidden hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Operating Leases (www.stock-analysis-on.net)

2019 Calculations

1 Deuda sobre patrimonio = Total debt ÷ Shareholders’ equity
= hidden ÷ hidden = hidden

2 Deuda sobre patrimonio, ajustado = Adjusted total debt ÷ Shareholders’ equity
= hidden ÷ hidden = hidden

Ratio Descripción La empresa
Adjusted debt-to-equity A solvency ratio calculated as adjusted total debt divided by total shareholders’ equity. Lowe’s Cos. Inc.’s adjusted debt-to-equity deteriorated from 2017 to 2018 and from 2018 to 2019.

Rentabilidad Económica (ROA), Ajustada

Microsoft Excel LibreOffice Calc
1 feb. 2019 2 feb. 2018 3 feb. 2017 29 ene. 2016 30 ene. 2015 31 ene. 2014
As Reported
Net earnings (USD $ in millions, translated from US$) hidden hidden hidden hidden hidden hidden
Total assets (USD $ in millions, translated from US$) hidden hidden hidden hidden hidden hidden
ROA1 hidden hidden hidden hidden hidden hidden
Adjusted for Operating Leases
Net earnings (USD $ in millions, translated from US$) hidden hidden hidden hidden hidden hidden
Adjusted total assets (USD $ in millions, translated from US$) hidden hidden hidden hidden hidden hidden
ROA, ajustada2 hidden hidden hidden hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Operating Leases (www.stock-analysis-on.net)

2019 Calculations

1 ROA = 100 × Net earnings ÷ Total assets
= 100 × hidden ÷ hidden = hidden

2 ROA, ajustada = 100 × Net earnings ÷ Adjusted total assets
= 100 × hidden ÷ hidden = hidden

Ratio Descripción La empresa
ROA, ajustada A profitability ratio calculated as net income divided by adjusted total assets. Lowe’s Cos. Inc.’s ROA, ajustada improved from 2017 to 2018 but then deteriorated significantly from 2018 to 2019.