Lowe’s (NYSE: LOW) CFO receives 8,349 restricted shares and uses 1,518 for taxes

Rhea-AI Filing Summary

LOWES COMPANIES INC Executive Vice President and Chief Financial Officer Brandon J. Sink reported routine equity compensation activity in company common stock. He received a grant of 8,349 shares at no cost as a restricted stock award. To cover tax obligations from previously granted restricted shares that vested, 1,518 shares were delivered back to the company, a tax-withholding disposition rather than an open-market sale. After these transactions, he directly holds 27,148.896 shares of common stock, including 48 shares acquired through the Lowe's Employee Stock Purchase Plan. The newly granted restricted stock is scheduled to fully vest on April 1, 2029.

Insider Trade Summary

2 transactions reported

Mixed 2 txns

Insider Sink Brandon J

Role EVP, Chief Financial Officer

Type	Security	Shares	Price	Value
Tax Withholding	Common Stock	1,518	$235.98	$358K
Grant/Award	Common Stock	8,349	$0.00	--

Holdings After Transaction: Common Stock — 18,799.896 shares (Direct)

Footnotes (1)

1. Reflects shares delivered by reporting person to satisfy withholding taxes due upon vesting of restricted shares granted on April 1, 2023. Direct holdings include 48 shares acquired under the Lowe's Employee Stock Purchase Plan. Restricted stock granted pursuant to 2006 Long Term Incentive Plan. These shares will fully vest on April 1, 2029.

Key Figures

Tax-withholding shares: 1,518 shares Grant size: 8,349 shares Holdings after grant: 27,148.896 shares +3 more

6 metrics

Tax-withholding shares 1,518 shares Common stock delivered to cover withholding taxes at $235.98/share

Grant size 8,349 shares Restricted stock award at $0.0000 per share

Holdings after grant 27,148.896 shares Direct common stock ownership following reported transactions

ESPP holdings 48 shares Shares acquired under Lowe's Employee Stock Purchase Plan

Vesting date April 1, 2029 Full vesting date for newly granted restricted stock

Withholding price $235.98/share Value used for 1,518 shares delivered for tax withholding

Key Terms

restricted shares, withholding taxes, Employee Stock Purchase Plan, Restricted stock, +1 more

5 terms

restricted shares financial

"withholding taxes due upon vesting of restricted shares granted on April 1, 2023"

Restricted shares are company stock that cannot be sold or transferred immediately because they are subject to legal or contractual limits, such as a required holding period or performance conditions. They matter to investors because these locked-up shares can affect a company’s available stock for trading, future dilution, and insider incentives—imagine a gift that can’t be cashed until certain conditions are met, which changes when and how much supply can suddenly enter the market.

withholding taxes financial

"shares delivered by reporting person to satisfy withholding taxes due upon vesting"

Withholding taxes are amounts a payer or government takes out of payments — such as wages, interest, or dividends — before the recipient gets the money, functioning like a cashier keeping part of a bill to pay taxes on your behalf. For investors this matters because it reduces the cash they actually receive, affects net returns and yield calculations, and may require additional paperwork or treaty claims to recover or offset the withheld amount against final tax bills.

Employee Stock Purchase Plan financial

"include 48 shares acquired under the Lowe's Employee Stock Purchase Plan"

An employee stock purchase plan is a company program that lets workers buy shares through small payroll deductions, often at a discount to the market price and after a set offering period. Think of it like a workplace savings plan that turns into ownership: it encourages employees to share in the company’s success and can create predictable buying or selling of stock that investors watch because it affects supply, demand and employee incentives.

Restricted stock financial

"Restricted stock granted pursuant to 2006 Long Term Incentive Plan"

Shares granted to an individual that carry limits on transfer or sale until certain conditions are met, such as staying with the company for a set time or hitting performance targets. Think of them as a locked gift that gradually opens; for investors they matter because they affect how many shares may enter the market later, signal management incentives and potential dilution, and reveal confidence in future company performance.

Long Term Incentive Plan financial

"Restricted stock granted pursuant to 2006 Long Term Incentive Plan"

A long term incentive plan is a company program that awards executives and key employees bonuses—often in stock, options, or cash—only if the business meets multi-year performance goals. It links management pay to company results—like tying a coach’s bonus to a team’s multi-season record—so investors monitor it for how leaders are motivated, potential share dilution, and signals about the company’s long-term priorities.

Form 4 Insider Transactions: What Each Field Means →

SEC Form 4

FORM 4

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

OMB APPROVAL

OMB Number:			3235-0287
Estimated average burden
hours per response:			0.5

Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.

1. Name and Address of Reporting Person^*

Sink Brandon J

(Last) (First) (Middle)

1000 LOWES BOULEVARD

(Street)

MOORESVILLE NORTH CAROLINA 28117

(City) (State) (Zip)

UNITED STATES

(Country)

2. Issuer Name and Ticker or Trading Symbol
LOWES COMPANIES INC [ LOW ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

	Director		10% Owner
X	Officer (give title below)		Other (specify below)
	EVP, Chief Financial Officer

2a. Foreign Trading Symbol

3. Date of Earliest Transaction (Month/Day/Year)
04/01/2026

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

4. If Amendment, Date of Original Filed (Month/Day/Year)

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
			Code	V	Amount	(A) or (D)	Price
Common Stock	04/01/2026		F		1,518(1)	D	$235.98	18,799.896(2)	D
Common Stock	04/01/2026		A		8,349(3)	A	$0	27,148.896	D

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Explanation of Responses:

1. Reflects shares delivered by reporting person to satisfy withholding taxes due upon vesting of restricted shares granted on April 1, 2023.

2. Direct holdings include 48 shares acquired under the Lowe's Employee Stock Purchase Plan.

3. Restricted stock granted pursuant to 2006 Long Term Incentive Plan. These shares will fully vest on April 1, 2029.

Remarks:

	By: /s/ Sandra Felton by power of attorney for: Brandon J. Sink	04/02/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 4: SEC 1474 (03-26)

FAQ

What insider transactions did LOW CFO Brandon Sink report on this Form 4?

Brandon Sink reported two equity events: a tax-withholding disposition of 1,518 common shares and a grant of 8,349 restricted shares. The disposition satisfied tax obligations on prior awards, while the new grant increased his overall equity position in Lowe’s.

Did the LOW CFO sell shares in the open market in this filing?

No open-market sale occurred. The 1,518 shares reported with code F were delivered to cover withholding taxes on vesting restricted shares, meaning they were used to pay tax obligations rather than sold through the market to outside investors.

How many Lowe’s shares does Brandon Sink hold after these transactions?

After the reported transactions, Brandon Sink directly holds 27,148.896 shares of Lowe’s common stock. This total includes 48 shares accumulated through the Lowe's Employee Stock Purchase Plan, reflecting his ongoing equity stake in the company.

What is the size and nature of the new equity grant to the LOW CFO?

He received a grant of 8,349 restricted shares of Lowe’s common stock at a reported price of $0.0000 per share, indicating a compensation award rather than a purchase. These shares were granted under the company’s 2006 Long Term Incentive Plan.

When will the newly granted restricted Lowe’s shares vest for the CFO?

The filing states that the restricted stock granted under the 2006 Long Term Incentive Plan will fully vest on April 1, 2029. Until that vesting date, the award remains subject to the plan’s conditions, such as continued employment or performance criteria.

Why were 1,518 Lowe’s shares used for tax withholding in this Form 4?

According to the footnote, the 1,518 shares were delivered by Brandon Sink to satisfy withholding taxes due upon vesting of restricted shares that were originally granted on April 1, 2023. This is a common, non-market method of paying tax liabilities on equity awards.