Three months into the job, he’s seen in which areas of the squad more quality is needed and the ball is already rolling on summer recruitment.
Lowe says he will have first-choice and back-up targets, all of who fit into the style of play and team shape he wants.
The planning is being done while in the background, American businessman Chris Kirchner does due diligence over a potential buy out of North End from the Hemmings family.
Regardless of who owns the club in the summer, the forward planning on recruitment has to be done.
Asked about his level of confidence in landing targets, Lowe said: “I'm confident in that we know what we need. Am I confident we will get the No.1 targets?
"Ultimately we have to sell this club to the players.
"The good thing we've had of late is that we've had other players complimenting us after games, other players asking if they can join, other players saying they'd love to play for us. That is a big compliment.
"I'm not going to name clubs or names but we always get it between myself, Mike Marsh, Paul Gallagher and Mike Pollitt. That is credit to what we want to do.
"Getting a No.1 target is always tough, We'll have one, two, three and four targets. We'll make sure those targets are right and fit the style of play and the philosophy I want.”
Getting players on loan from Premier League clubs is a likely avenue of part of PNE’s recruitment.
The success of Sepp van den Berg, Daniel Iversen and Cameron Archer in their loan spells is encouragement for Lowe.
Lowe said: “There is stuff we've done behind the scenes already. We've spoken with clubs and had clubs in here, looking at what we are doing.
"We've had players in training with us. We are already starting, we are building relationships.
"With mine, Marshy's, Polly's, Gally's connections, and Peter Ridsdale’s connections at different clubs, we will build relationships.”