{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-013158","form_type":"8-K","ticker":"LOW","cik":"0000060667","company_name":"LOWES COMPANIES INC","filed_at":"2023-01-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.754274+00:00","generated_at":"2026-06-20T12:04:13.730072+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Lowe's amends credit agreements to replace LIBOR with SOFR and modifies asset disposition covenant","bullets":["Entered Amendment No. 1 to 2021 Credit Agreement and Amendment No. 2 to 2020 Credit Agreement on Jan 17, 2023.","Replaced LIBOR-based Eurocurrency rate with Term SOFR as reference interest rate option.","Amended negative covenant on asset dispositions to only prohibit dispositions of all or substantially all assets.","Waived certain defaults related to subsidiary non-compliance with Section 7.04 of existing credit agreement.","No changes to commitment amounts or maturity dates of the revolving credit facilities."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-013158","json":"https://secwatch.observer/filing/0001193125-23-013158.json","markdown":"https://secwatch.observer/filing/0001193125-23-013158.md","text":"https://secwatch.observer/filing/0001193125-23-013158.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/60667/000119312523013158/0001193125-23-013158-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/60667/000119312523013158/d455290d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T12:04:13.730072+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"764a869dbfc9145d44bcb7ac7e888c46a1579efb","claim":"LOWES COMPANIES INC amended Amendment No. 2 to Credit Agreement with Bank of America, N.A., as administrative agent, swing line lender and a letter of credit issuer, and the other lenders party thereto (effective 2023-01-17).","evidence_excerpt":"Also on January 17, 2023, the Company entered into Amendment No. 2 to Credit Agreement (“Amendment No. 2” and, together with Amendment No. 1, the “Amendments”) with Bank of America, N.A., as administrative agent, swing line lender and a letter of credit issuer, and the other lenders party thereto.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/60667/000119312523013158/0001193125-23-013158-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"credit facility"},{"label":"Counterparty","value":"Bank of America, N.A., as administrative agent, swing line lender and a letter of credit issuer, and the other lenders party thereto"},{"label":"Effective","value":"2023-01-17"}],"fact_type":"material_agreement"},{"claim_id":"8490c9d96c71756d7d257722b6fee1b13976d391","claim":"LOWES COMPANIES INC amended Amendment No. 1 to Third Amended and Restated Credit Agreement with Bank of America, N.A., as administrative agent, swing line lender and a letter of credit issuer, and the other lenders party thereto (effective 2023-01-17).","evidence_excerpt":"On January 17, 2023, Lowe’s Companies, Inc. (the “Company”) entered into Amendment No. 1 to Third Amended and Restated Credit Agreement (“Amendment No. 1”) with Bank of America, N.A., as administrative agent, swing line lender and a letter of credit issuer, and the other lenders party thereto.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/60667/000119312523013158/0001193125-23-013158-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"credit facility"},{"label":"Counterparty","value":"Bank of America, N.A., as administrative agent, swing line lender and a letter of credit issuer, and the other lenders party thereto"},{"label":"Effective","value":"2023-01-17"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}