Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Statement of Comprehensive Income
- Analysis of Profitability Ratios
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value to FCFF (EV/FCFF)
- Return on Equity (ROE) since 2005
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
- Price to Book Value (P/BV) since 2005
- Analysis of Revenues
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Home Depot Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-08-03), 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 shows fluctuating values without a clear directional trend. The data include several gaps, but notable are the low percentages around 0.01% followed by rises to around 2.61%, 1.38%, and subsequent decreases again. This suggests variability in short-term borrowing over the periods.
- Accounts payable
- Accounts payable generally exhibit a declining trend from about 20% to closer to 13% over the analyzed periods. There are temporary increases at certain intervals, but overall, the percentage decreases, indicating a gradual reduction in the relative level of accounts payable within the company's capital structure.
- Accrued salaries and related expenses
- This item shows relative stability with minor fluctuations. The percentages oscillate mainly between 2.5% and 3.8%, with some peaks near 3.79%. No significant upward or downward trend is evident, suggesting consistent management of accrued salaries in relation to total liabilities and equity.
- Sales taxes payable
- Sales taxes payable decrease over time from roughly 1.5% to about 0.6%. The declining pattern is steady, with small variations. This trend could indicate improved efficiency in handling tax liabilities or changes in sales tax obligations.
- Deferred revenue
- The percentage associated with deferred revenue remains fairly stable, oscillating around 3.5% to 5%. There is a slight decrease toward the later periods, trending down to near 2.6%. This suggests that the company maintains a consistent level of deferred revenue, with some decline in the most recent periods.
- Income taxes payable
- Data for income taxes payable are sparse but show very low percentages mostly under 1.5%, with notable volatility in the limited data points. This item does not constitute a major part of the liabilities and appears to be effectively managed.
- Current installments of long-term debt
- The proportion of current installments of long-term debt shows an initially variable pattern with higher values reaching over 7% at one point, followed by decreases and later increases again nearing 6.4%. This indicates fluctuating short-term portions of debt repayments relative to total obligations.
- Current operating lease liabilities
- Current operating lease liabilities remain very stable, hovering around 1.1% to 1.6% across all periods. This consistency reflects steady lease commitments classified in the current liabilities section.
- Other accrued expenses
- Other accrued expenses demonstrate mild fluctuations between approximately 4.1% and 6.4%, with no clear long-term trend. Peaks and troughs suggest periodic variability but overall consistent proportionality within total liabilities and equity.
- Current liabilities
- The share of current liabilities varies moderately, mostly between 28% and 40%. After peaking near 40%, there is a tendency to decline towards the later periods, reaching values near 30%. This may reflect changes in short-term obligations or working capital management.
- Long-term debt, excluding current installments
- Long-term debt shows a declining trend from above 52% down to below 46% in the most recent periods. This decrease indicates a reduction in long-duration debt relative to total liabilities and equity, suggesting a possible deleveraging or repayment trend.
- Long-term operating lease liabilities
- Long-term operating lease liabilities remain relatively stable, with values generally around 7% to 10%. There is a slight upward movement towards 9.25% during one period, followed by a return to approximately 7.5% to 8% levels, indicating consistent lease liabilities over longer terms.
- Deferred income taxes
- Deferred income taxes appear only in later periods and rise gradually from around 1% to peaks near 2.5%. This increasing trend suggests growing deferred tax liabilities over time.
- Other long-term liabilities
- Other long-term liabilities fluctuate mildly between about 2.4% and 4.9%, with a slight downward trend toward the end of the data period. This reflects relatively stable additional long-term obligations with minor reduction recently.
- Long-term liabilities
- The consolidated category of long-term liabilities fluctuates but tends to remain in the range of approximately 58.5% to 70%, exhibiting periods of increase followed by decline. A mild downward trend is observed in the latest data points, reflecting overall moderation in long-term obligations.
- Total liabilities
- Total liabilities as a percentage of total liabilities and stockholders’ equity show a clear declining pattern, decreasing from roughly 104% to about 89%. This suggests a progressive reduction in total liabilities proportionally, indicating strengthening balance sheet leverage ratios.
- Common stock, par value
- The common stock percentage is very low and exhibits a small but consistent decline from 0.17% to 0.09%, indicating minimal changes in the par value component relative to total capital.
- Paid-in capital
- Paid-in capital declines from over 20% to roughly 14% throughout the periods, with occasional slight rebounds. This decreasing trend may reflect share repurchases or other equity adjustments reducing the paid-in capital proportional share.
- Retained earnings
- Retained earnings fluctuate considerably, initially decreasing from around 100%+ down to about 82%, then recovering to surpassing 109% before falling below 91% and rising again above 92%. The variability indicates periods of profit retention and possible dividend payments or losses affecting accumulated earnings.
- Accumulated other comprehensive loss
- This item remains within a narrow negative range (-0.6% to -1.95%), showing minor volatility but no significant trend. It reflects a stable loss position in other comprehensive income components.
- Treasury stock at cost
- Treasury stock consistently represents a large negative proportion, ranging from approximately -127% up to around -95%. The declining absolute values in recent periods may point to fewer shares held as treasury stock or changes in pricing of repurchased shares.
- Stockholders’ equity
- Stockholders’ equity displays a significant turnaround from negative values near -6% to increasingly positive values exceeding 10% in the latest periods. This shift reflects improved equity base strength, likely driven by a combination of retained earnings growth and changes in treasury stock or other equity components.
- Total liabilities and stockholders’ equity
- Total always sums to 100%, serving as the baseline for all percentage calculations.