LOWE'S COS INC &lt;LOW> 4TH QTR JAN 31 NET

  Shr 18 cts vs 31 cts
      Net 7,168,000 vs 11.3 mln
      Sales 497.4 mln vs 475.6 mln
      Avg shrs 39.6 mln vs 37.1 mln
      Year
      Shr 1.34 dlrs vs 1.64 dlrs
      Net 52.2 mln vs 59.7 mln
      Sales 2.28 billion vs 2.07 billion
      Avg shrs 39.0 mln vs 36.5 mln
      NOTE: Current year net both periods includes charge
  2,885,000 dlrs or seven cts shr from early note retirement and
  charge seven cts shr from reversal of tax credits.
      Current year net both periods includes gain six cts shr
  from plywood manufacturers litigation settlement.
  

