Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Income Statement
- Common-Size Income Statement
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Geographic Areas
- Net Profit Margin since 2005
- Current Ratio since 2005
- Total Asset Turnover since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Book Value (P/BV) since 2005
- Analysis of Debt
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Home Depot Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-05-04), 10-K (reporting date: 2025-02-02), 10-Q (reporting date: 2024-10-27), 10-Q (reporting date: 2024-07-28), 10-Q (reporting date: 2024-04-28), 10-K (reporting date: 2024-01-28), 10-Q (reporting date: 2023-10-29), 10-Q (reporting date: 2023-07-30), 10-Q (reporting date: 2023-04-30), 10-K (reporting date: 2023-01-29), 10-Q (reporting date: 2022-10-30), 10-Q (reporting date: 2022-07-31), 10-Q (reporting date: 2022-05-01), 10-K (reporting date: 2022-01-30), 10-Q (reporting date: 2021-10-31), 10-Q (reporting date: 2021-08-01), 10-Q (reporting date: 2021-05-02), 10-K (reporting date: 2021-01-31), 10-Q (reporting date: 2020-11-01), 10-Q (reporting date: 2020-08-02), 10-Q (reporting date: 2020-05-03), 10-K (reporting date: 2020-02-02), 10-Q (reporting date: 2019-11-03), 10-Q (reporting date: 2019-08-04), 10-Q (reporting date: 2019-05-05).
- Short-term debt
- The proportion of short-term debt relative to total liabilities and stockholders’ equity exhibits notable volatility, ranging from a low near 0.01% to peaks above 2.6%. The inconsistency suggests fluctuations in short-term borrowing or repayments across quarters, with no clear upward or downward trend.
- Accounts payable
- Accounts payable consistently represents a significant portion of total liabilities and stockholders’ equity, typically hovering between 12% and 20%. There is an observable declining tendency in recent quarters, dipping below mid-teens percentages after being closer to 20% in earlier periods, indicating improved payment cycles or reduced credit purchases.
- Accrued salaries and related expenses
- Accrued salaries and related expenses fluctuate modestly, mostly within the 2.5% to 3.8% range. There is no definitive trend; however, some peaks near 3.7% in mid-2020 might reflect wage accrual changes possibly linked to operational adjustments during that period.
- Sales taxes payable
- Sales taxes payable show a gradual decrease over time, retreating from near 1.5% to below 0.8% in the latest quarters. This steady decline could be associated with changes in sales patterns or tax remittance timing.
- Deferred revenue
- The ratio of deferred revenue remains relatively stable around 3.5% to 5%, with some minor decreases noted in the most recent periods, nearing 2.7%. Stability suggests consistent recognition of unearned revenue over the periods examined.
- Income taxes payable
- Income taxes payable data is mostly missing early on but shows minor values typically below 1% in later quarters, indicating limited outstanding tax liabilities at quarter-ends.
- Current installments of long-term debt
- This component is highly variable, with values fluctuating from below 1% to peaks above 7%. The elevated proportion seen around early 2020 may indicate significant repayments or refinancing occurring during that timeframe.
- Current operating lease liabilities
- The current operating lease liabilities maintain a narrow band between roughly 1.1% and 1.6%, exhibiting slight decreases over the periods, reflecting relatively stable short-term lease obligations.
- Other accrued expenses
- Other accrued expenses show moderate fluctuations around a general range of 4% to 6%, with some higher spikes near 6% indicating periodic increases in miscellaneous accrued costs.
- Current liabilities
- Current liabilities consistently occupy around 28% to 40% of total liabilities and stockholders’ equity, with a modest downward trend observed in later quarters moving closer to the 30% mark, suggestive of better management or shifts in current obligation structures.
- Long-term debt, excluding current installments
- Long-term debt remains the dominant liability component, typically ranging between 47% and 56%. Although there are some peaks near mid-50% in several quarters, slight declines near 47%-50% in the most recent data suggest gradual reductions in long-term debt obligations relative to total capitalization.
- Long-term operating lease liabilities
- These liabilities consistently represent about 7% to 10% of the total, with a tendency to decline toward 7%-8% in more recent quarters, indicating controlled or reduced long-term lease commitments.
- Deferred income taxes
- Deferred income taxes data is missing for several earlier periods but appears stable around 1% to 2% in available quarters, implying consistent deferred tax recognition in the balance sheet structure.
- Other long-term liabilities
- Other long-term liabilities generally hover between 2.5% and 5%, showing a slight decrease in recent quarters toward the lower end, which could suggest payoff or reclassification of some long-term obligations.
- Long-term liabilities (aggregate)
- Long-term liabilities as a group constitute the majority of obligations, consistently above 59% and peaking near 70% in some quarters. Despite some short-term variability, the general level remains stable, indicating a relatively steady leverage profile at the long-term level.
- Total liabilities
- Total liabilities consistently exceed 90% of the total capital structure, ranging from approximately 92% to 106%, generally showing a slight downward trajectory, reflecting modest deleveraging or an increase in equity components over time.
- Common stock, par value $0.05
- The common stock portion remains minimal and slightly declining from about 0.17% to roughly 0.09%, reflecting no significant issuance or changes in par value representation.
- Paid-in capital
- Paid-in capital shows a modest decreasing trend from near 20.7% to about 14%, indicating potential repurchases or reclassifications impacting this equity component.
- Retained earnings
- Retained earnings display significant fluctuations: increasing from approximately 82% to above 109% in certain periods but declining sharply around mid-2024 to about 90%, which may reflect earnings volatility, dividend distributions, or accounting adjustments.
- Accumulated other comprehensive loss
- This item remains a small negative component, generally fluctuating between -0.6% and -1.95%. The consistent negative balance indicates ongoing losses recognized outside net income but within equity.
- Treasury stock, at cost
- Treasury stock represents the largest negative equity component, consistently exceeding -90% and reaching below -127%, with partial recoveries in some quarters. This pattern suggests substantial share repurchases with varying intensity over time.
- Stockholders’ equity (deficit)
- Overall equity fluctuates between negative and positive values, with negative equity observed in earlier periods and a gradual shift toward positive equity after 2020. Recent quarters show positive equity up to approximately 8%, evidencing an improvement in net capitalization.
- Total liabilities and stockholders’ equity (deficit)
- The total always equals 100%, serving as the baseline for proportion calculations.