Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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Home Depot Inc. pages available for free this week:
- Common-Size Balance Sheet: Assets
- Analysis of Solvency Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value to EBITDA (EV/EBITDA)
- Selected Financial Data since 2005
- Total Asset Turnover since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Sales (P/S) since 2005
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Home Depot Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2025-02-02), 10-K (reporting date: 2024-01-28), 10-K (reporting date: 2023-01-29), 10-K (reporting date: 2022-01-30), 10-K (reporting date: 2021-01-31), 10-K (reporting date: 2020-02-02).
- Short-term debt
- Exhibited a decline from 1.9% in early 2020 to 0.33% in early 2025, indicating a reduced reliance on short-term borrowings within the capital structure over the observed period.
- Accounts payable
- Increased from 15.2% in 2020 to a peak of 18.73% in 2022, followed by a steady decline to 12.42% by 2025. This suggests initial growth in trade credit usage, then a subsequent reduction.
- Accrued salaries and related expenses
- Remained relatively stable between 2.41% and 3.49%, with a slight downward trend toward the later years, reflecting modest fluctuations in accrued employee-related obligations.
- Sales taxes payable
- Showed a general decrease from 1.18% to 0.65%, indicating a slight reduction in sales-related tax liabilities as a proportion of total financing.
- Deferred revenue
- Peaked at 5% in 2022 but decreased progressively afterward to 2.72% in 2025, suggesting a decline in unearned revenue obligations over time.
- Income taxes payable
- Varied with a generally low presence, fluctuating between 0.04% and 0.87%, with an unusual spike in 2025.
- Current installments of long-term debt
- Fluctuated notably from 3.59% in 2020 down to 1.61% in 2023 before rising to 4.77% in 2025, indicating varying amounts of debt maturing within one year.
- Current operating lease liabilities
- Remained relatively consistent around 1.2% to 1.4%, showing stable short-term lease obligations relative to total financing.
- Other accrued expenses
- Displayed slight variability, ranging roughly between 4.33% and 5.52%, with no clear trend.
- Current liabilities
- Varied between 28.77% and 39.92%, peaking in 2022 and declining afterward, indicating fluctuations in short-term obligations relative to total financing.
- Long-term debt, excluding current installments
- Remained the largest component of financing, fluctuating between approximately 50.44% and 55.96%, peaking in 2024, signaling consistently significant long-term debt presence.
- Long-term operating lease liabilities
- Exhibited modest fluctuations between 7.45% and 9.25%, suggesting relatively stable long-term lease commitments.
- Deferred income taxes
- Generally low but variable, with an increase to 2.04% in 2025, indicating some changes in deferred tax liabilities toward the end of the period.
- Other long-term liabilities
- Remained stable between 2.56% and 3.64%, without significant deviations.
- Long-term liabilities
- Accounted for the majority of total liabilities, ranging from 62.44% to 70.22%, peaking in 2024. This highlights a heavy reliance on longer-term financial obligations.
- Total liabilities
- Varied between 93.09% and 106.08%, generally trending downward after peaking in 2020, indicating an overall reduction in liabilities relative to total financing.
- Common stock, par value $0.05
- Remained negligible and stable at around 0.09% to 0.17%, reflecting minimal impact on total capital structure.
- Paid-in capital
- Declined from 21.47% in 2020 to 14.69% in 2025, suggesting reduced additional capital contributions or changes in equity financing.
- Retained earnings
- Displayed substantial fluctuations, decreasing from a high of 109.31% in 2024 to 93.15% by 2025, but remaining the dominant component of equity, reflecting accumulated profitability over time.
- Accumulated other comprehensive loss
- Stayed negative throughout, fluctuating between -0.62% and -1.44%, indicating persistent, though relatively small, comprehensive losses.
- Treasury stock, at cost
- Remained significantly negative, varying from -99.85% to -127.25%, revealing substantial repurchases or holdings of treasury stock which reduce total shareholders’ equity.
- Stockholders’ equity (deficit)
- Displayed considerable volatility, moving from a deficit of -6.08% in 2020 to positive territory reaching 6.91% in 2025. This reflects fluctuations in net equity position influenced by retained earnings and treasury stock levels.
- Total liabilities and stockholders’ equity (deficit)
- Remained constant at 100%, confirming proper balance sheet equilibrium throughout the periods.