Serving Our Shareholders

Serving Our Shareholders

Maintaining Accurate Business Records

Lowe’s requires that all books, records, accounts and other financial information used for external reporting be complete, reasonably detailed, accurate and in compliance with applicable legal and accounting requirements.

INTERNAL CONTROLS

Lowe’s maintains a system of internal controls designed to provide reasonable assurance of the effectiveness and reliability of financial reporting. This includes policies and procedures for maintaining accurate records, authorizing transactions and safeguarding assets.

If you have questions about internal control processes or transactions that may impact financial reporting, contact the Chief Accounting Officer or the VP of Internal Audit. You must report any questionable conduct related to accounting, internal controls or audit matters to the Office of Business Integrity.

INSIDER TRADING

Insider trading is prohibited by law and Lowe’s policy. You must not misuse material non-public (“inside”)information about Lowe’s or any other company. Information is considered material if it could reasonably be expected to affect the price of a security and is considered non-public until broadly disseminated to the general investing public.

Misuse of inside information includes:

  • Trading: Buying or selling securities while in possession of inside information
  • Tipping: Sharing inside information with anyone without a legitimate business need to know

For more information, refer to Lowe’s Insider Trading Policy.

Public Company Reporting and Communications

Lowe’s is committed to accurate and timely communication with the investment community on a non-exclusionary basis. To ensure consistency, only authorized individuals may speak on behalf of the Company. If you receive inquiries from the media, investors or analysts, reach out to [email protected].

You may be asked to assist auditors, lawyers or others involved in preparing disclosures to the U.S. Securities and Exchange Commission (SEC). You are expected to provide prompt, complete and accurate information and must not mislead anyone involved in these processes.

If you become aware of a possible material misstatement or omission in Lowe’s public disclosures, you must report it promptly to the Office of Business Integrity.

Continue Learning:

Regulation FD Disclosure Policy Insider Trading Policy

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What If:

Q: I work in Finance and received an inquiry on LinkedIn from a reporter. They asked me if I was willing to discuss the company’s projections for the upcoming quarter. How should I respond?
Q: Our store made a large product donation to a local charity, and someone suggested recording it as a sale to make our numbers look better. Is that okay?
Q: I work at the Pro Services desk, and my colleague is giving one particular Pro deep discounts on all their purchases in order to keep the store’s sales and Pro penetration high. Many of these sales are well below our cost and inconsistent with similar customers. This was approved internally, so it looks ok, but seems wrong to me because not everyone is getting this type of discount. Is this something that I should report?
Q: During an internal meeting prior to the release of the sales and earnings results, I learned that Lowe’s results for the current quarter will be much better than expected. I later receive a call from my father-in-law asking whether he should hold or sell his shares of Lowe’s. What should I say?
Q: I work in Finance and received an inquiry on LinkedIn from a reporter. They asked me if I was willing to discuss the company’s projections for the upcoming quarter. How should I respond?