Home Depot Inc.、合併資產負債表結構：負債和股東權益（季度數據）
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2026年5月3日 |
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2026年2月1日 |
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2025年11月2日 |
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2025年8月3日 |
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2025年5月4日 |
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2025年2月2日 |
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2024年10月27日 |
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2024年7月28日 |
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2024年4月28日 |
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2024年1月28日 |
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2023年10月29日 |
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2023年7月30日 |
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2023年4月30日 |
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2023年1月29日 |
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2022年10月30日 |
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2022年7月31日 |
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2022年5月1日 |
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2022年1月30日 |
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2021年10月31日 |
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2021年8月1日 |
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2021年5月2日 |
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2021年1月31日 |
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2020年11月1日 |
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2020年8月2日 |
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2020年5月3日 |
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短期債務 |
3.25% | |
4.25% | |
3.01% | |
0.00% | |
0.04% | |
0.33% | |
1.38% | |
2.61% | |
0.01% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.71% | |
0.00% | |
1.44% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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|
應付帳款 |
13.32% | |
10.93% | |
12.46% | |
13.08% | |
14.82% | |
12.42% | |
13.89% | |
13.64% | |
15.86% | |
13.12% | |
15.19% | |
15.85% | |
16.53% | |
14.97% | |
16.13% | |
18.92% | |
20.07% | |
18.73% | |
18.31% | |
18.11% | |
19.97% | |
16.44% | |
19.28% | |
18.45% | |
17.12% | |
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應計工資及相關費用 |
2.07% | |
2.41% | |
2.11% | |
2.38% | |
2.20% | |
2.41% | |
2.15% | |
2.17% | |
2.53% | |
2.74% | |
2.69% | |
2.65% | |
2.53% | |
2.60% | |
2.52% | |
2.91% | |
2.62% | |
3.38% | |
2.78% | |
3.29% | |
2.99% | |
3.49% | |
3.25% | |
3.79% | |
3.36% | |
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應付銷售稅 |
0.74% | |
0.48% | |
0.63% | |
0.66% | |
0.77% | |
0.65% | |
0.67% | |
0.67% | |
0.85% | |
0.59% | |
0.78% | |
0.83% | |
0.89% | |
0.69% | |
0.83% | |
1.42% | |
1.49% | |
1.18% | |
1.33% | |
1.43% | |
1.58% | |
1.10% | |
1.29% | |
1.43% | |
1.46% | |
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遞延收入 |
2.49% | |
2.45% | |
2.39% | |
2.60% | |
2.80% | |
2.72% | |
2.67% | |
2.84% | |
3.59% | |
3.61% | |
3.68% | |
4.03% | |
4.08% | |
4.01% | |
4.13% | |
4.67% | |
4.80% | |
5.00% | |
4.79% | |
4.94% | |
4.71% | |
4.00% | |
3.98% | |
3.96% | |
3.71% | |
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應交所得稅 |
0.79% | |
0.11% | |
0.04% | |
0.04% | |
0.84% | |
0.87% | |
0.10% | |
0.04% | |
0.80% | |
0.04% | |
0.40% | |
0.02% | |
1.38% | |
0.07% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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當前長期債務的分期付款 |
4.80% | |
4.73% | |
6.09% | |
6.40% | |
4.93% | |
4.77% | |
3.27% | |
1.38% | |
0.96% | |
1.79% | |
1.80% | |
1.77% | |
1.75% | |
1.61% | |
1.59% | |
1.61% | |
3.22% | |
3.40% | |
3.34% | |
3.43% | |
1.60% | |
2.01% | |
3.72% | |
3.91% | |
7.15% | |
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當前經營租賃負債 |
1.38% | |
1.35% | |
1.33% | |
1.34% | |
1.32% | |
1.33% | |
1.30% | |
1.28% | |
1.35% | |
1.37% | |
1.36% | |
1.32% | |
1.26% | |
1.24% | |
1.23% | |
1.21% | |
1.12% | |
1.15% | |
1.13% | |
1.15% | |
1.11% | |
1.17% | |
1.26% | |
1.31% | |
1.45% | |
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其他應計費用 |
4.14% | |
4.15% | |
4.27% | |
4.33% | |
4.14% | |
4.33% | |
4.49% | |
4.40% | |
4.79% | |
5.52% | |
5.28% | |
5.25% | |
4.88% | |
5.05% | |
5.16% | |
5.26% | |
6.37% | |
5.63% | |
5.16% | |
5.32% | |
6.29% | |
4.61% | |
5.17% | |
5.34% | |
5.50% | |
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流動負債 |
32.97% |
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30.85% |
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32.34% |
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30.83% |
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31.86% |
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29.82% |
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29.91% |
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29.04% |
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30.74% |
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28.77% |
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31.19% |
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31.72% |
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33.31% |
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30.23% |
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31.59% |
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36.71% |
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39.69% |
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39.92% |
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36.84% |
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37.68% |
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38.25% |
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32.82% |
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37.95% |
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38.20% |
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39.75% |
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長期債務，不包括當前分期付款 |
41.54% | |
44.09% | |
43.61% | |
45.89% | |
47.75% | |
50.44% | |
51.47% | |
53.56% | |
53.09% | |
55.85% | |
53.68% | |
53.35% | |
53.56% | |
54.89% | |
54.30% | |
51.79% | |
51.14% | |
50.93% | |
50.27% | |
47.68% | |
47.81% | |
50.75% | |
49.06% | |
51.10% | |
53.84% | |
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長期經營租賃負債 |
7.57% | |
7.76% | |
7.51% | |
7.66% | |
7.78% | |
7.94% | |
7.75% | |
7.88% | |
8.97% | |
9.25% | |
8.34% | |
8.35% | |
8.13% | |
8.14% | |
7.55% | |
7.16% | |
6.97% | |
7.45% | |
7.24% | |
7.57% | |
7.27% | |
7.59% | |
7.29% | |
7.73% | |
8.64% | |
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遞延所得稅 |
2.69% | |
2.71% | |
2.71% | |
2.49% | |
2.01% | |
2.04% | |
2.14% | |
2.14% | |
1.19% | |
1.13% | |
1.00% | |
1.25% | |
1.25% | |
1.33% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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其他長期負債 |
2.37% | |
2.39% | |
2.43% | |
2.46% | |
2.58% | |
2.85% | |
2.78% | |
2.81% | |
3.71% | |
3.64% | |
3.91% | |
3.59% | |
3.27% | |
3.36% | |
4.87% | |
4.03% | |
4.44% | |
4.07% | |
4.23% | |
4.14% | |
4.25% | |
4.16% | |
3.40% | |
3.63% | |
3.71% | |
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長期負債 |
54.17% |
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56.96% |
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56.26% |
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58.51% |
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60.12% |
|
63.27% |
|
64.14% |
|
66.40% |
|
66.96% |
|
69.87% |
|
66.92% |
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66.54% |
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66.21% |
|
67.73% |
|
66.72% |
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62.98% |
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62.55% |
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62.44% |
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61.75% |
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59.40% |
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59.34% |
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62.50% |
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59.76% |
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62.45% |
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66.19% |
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總負債 |
87.14% |
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87.81% |
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88.60% |
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89.34% |
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91.98% |
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93.09% |
|
94.05% |
|
95.44% |
|
97.70% |
|
98.64% |
|
98.11% |
|
98.25% |
|
99.53% |
|
97.96% |
|
98.31% |
|
99.69% |
|
102.23% |
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102.36% |
|
98.58% |
|
97.08% |
|
97.59% |
|
95.33% |
|
97.71% |
|
100.65% |
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105.94% |
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普通股，面值0.05美元 |
0.08% | |
0.09% | |
0.08% | |
0.09% | |
0.09% | |
0.09% | |
0.09% | |
0.09% | |
0.11% | |
0.12% | |
0.12% | |
0.12% | |
0.12% | |
0.12% | |
0.12% | |
0.12% | |
0.12% | |
0.13% | |
0.12% | |
0.13% | |
0.12% | |
0.13% | |
0.13% | |
0.14% | |
0.15% | |
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實收資本 |
13.82% | |
14.09% | |
13.70% | |
14.43% | |
14.28% | |
14.69% | |
14.22% | |
14.18% | |
16.60% | |
17.18% | |
17.10% | |
16.81% | |
16.47% | |
16.47% | |
16.11% | |
16.23% | |
15.78% | |
16.88% | |
16.28% | |
16.67% | |
15.92% | |
16.35% | |
16.90% | |
17.72% | |
18.74% | |
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留存收益 |
88.51% | |
89.95% | |
88.69% | |
92.90% | |
91.45% | |
93.15% | |
91.27% | |
90.20% | |
107.32% | |
109.31% | |
109.73% | |
106.32% | |
102.97% | |
100.59% | |
98.18% | |
96.37% | |
91.23% | |
94.02% | |
90.31% | |
89.81% | |
83.38% | |
82.36% | |
85.02% | |
86.94% | |
89.13% | |
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累計其他綜合損失 |
-0.61% | |
-0.62% | |
-0.77% | |
-0.83% | |
-1.01% | |
-1.17% | |
-0.97% | |
-0.81% | |
-0.60% | |
-0.62% | |
-0.88% | |
-0.61% | |
-0.83% | |
-0.94% | |
-1.11% | |
-0.89% | |
-0.89% | |
-0.98% | |
-0.82% | |
-0.83% | |
-0.84% | |
-0.95% | |
-1.44% | |
-1.60% | |
-1.95% | |
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庫存股，按成本計算 |
-88.94% | |
-91.32% | |
-90.31% | |
-95.92% | |
-96.79% | |
-99.85% | |
-98.67% | |
-99.10% | |
-121.13% | |
-124.62% | |
-124.19% | |
-120.89% | |
-118.25% | |
-114.20% | |
-111.61% | |
-111.53% | |
-108.46% | |
-112.41% | |
-104.47% | |
-102.86% | |
-96.18% | |
-93.22% | |
-98.32% | |
-103.86% | |
-112.01% | |
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股東權益（赤字） |
12.86% |
|
12.19% |
|
11.40% |
|
10.66% |
|
8.02% |
|
6.91% |
|
5.95% |
|
4.56% |
|
2.30% |
|
1.36% |
|
1.89% |
|
1.75% |
|
0.47% |
|
2.04% |
|
1.69% |
|
0.31% |
|
-2.23% |
|
-2.36% |
|
1.42% |
|
2.92% |
|
2.41% |
|
4.67% |
|
2.29% |
|
-0.65% |
|
-5.94% |
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負債總額和股東權益（赤字） |
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
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根據報告：
10-Q (報告日期： 2026-05-03), 10-K (報告日期： 2026-02-01), 10-Q (報告日期： 2025-11-02), 10-Q (報告日期： 2025-08-03), 10-Q (報告日期： 2025-05-04), 10-K (報告日期： 2025-02-02), 10-Q (報告日期： 2024-10-27), 10-Q (報告日期： 2024-07-28), 10-Q (報告日期： 2024-04-28), 10-K (報告日期： 2024-01-28), 10-Q (報告日期： 2023-10-29), 10-Q (報告日期： 2023-07-30), 10-Q (報告日期： 2023-04-30), 10-K (報告日期： 2023-01-29), 10-Q (報告日期： 2022-10-30), 10-Q (報告日期： 2022-07-31), 10-Q (報告日期： 2022-05-01), 10-K (報告日期： 2022-01-30), 10-Q (報告日期： 2021-10-31), 10-Q (報告日期： 2021-08-01), 10-Q (報告日期： 2021-05-02), 10-K (報告日期： 2021-01-31), 10-Q (報告日期： 2020-11-01), 10-Q (報告日期： 2020-08-02), 10-Q (報告日期： 2020-05-03).
負債結構分析顯示，總負債佔總負債及股東權益之比率呈現長期下降趨勢。該比率由2020年5月的105.94%逐步降低至2026年5月的87.14%，顯示企業之財務槓桿程度有所降低。
- 流動負債趨勢
- 流動負債佔比從早期的39.75%下降至近期約32.97%的水平。其中，應付帳款佔比下降最為顯著，從2020至2022年間的高點（約17%至20%）下滑至2026年5月的13.32%。遞延收入亦呈現遞減趨勢，從最高5%降至約2.49%。相對而言，當前長期債務的分期付款在2024年後明顯增加，從1%左右上升至4%至6%的區間，顯示短期內面臨較高的債務到期壓力。
- 長期負債分析
- 長期負債佔比在2023年之前維持在60%至69%的高位，但隨後開始下滑，至2026年5月降至54.17%。具體觀察長期債務（不含當前分期付款），其佔比從最高54.89%下降至41.54%，反映出企業正積極縮減長期借貸規模。與此同時，遞延所得稅佔比在資料後期顯現增長，從約1%上升至2.71%。
- 股東權益與資本結構
- 股東權益佔比出現顯著的正向轉折。2020年5月時處於赤字狀態（-5.94%），隨後逐步轉正，並在2026年5月達到12.86%的高點。此轉變主要由留存收益的波動與庫存股規模的調整共同驅動。庫存股佔比長期維持在極高負值（一度達-124.62%），顯示企業執行了大規模的股份回購，但該佔比在近期已緩步回升至-88.94%。
綜合分析指出，資本結構正由高度依賴債務轉向增加自有資本比重。雖然流動負債中的應付帳款與遞延收入佔比下降，但短期債務與當前長期債務分期付款的增加，顯示資金調度重點已從經營性負債轉向金融性債務的償還。
