LOWE'S COS INC <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.