LOW · Annual Report (Form 10-K) · Filed March 23, 2026

Lowes Companies Inc — 10-K exhibit

exhibit231_01302026.htm

Document

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in:


Description			Registration Statement Number

Form S-3 ASR
Lowe’s Stock Advantage Direct Stock Purchase Plan			333-274288
Debt Securities, Preferred Stock, Common Stock			333-280893

Form S-8
Lowe’s 401(k) Plan			033-29772
Lowe’s Companies Benefit Restoration Plan			333-97811
Lowe’s Companies Cash Deferral Plan			333-114435
Lowe’s Companies, Inc. 2006 Long-Term Incentive Plan			333-138031; 333-196513
Lowe’s Companies, Inc. 2020 Employee Stock Purchase Plan			333-249586

of our reports dated March 23, 2026 relating to the financial statements of Lowe’s Companies, Inc. and the effectiveness of Lowe’s Companies, Inc.’s internal control over financial reporting appearing in this Annual Report on Form 10-K for the fiscal year ended January 30, 2026.

/s/ Deloitte & Touche LLP

Charlotte, North Carolina

March 23, 2026

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