Low-capacity anode materials have been limiting the further take-off of lithium-ion batteries (LIBs), and many researchers are relentlessly pursuing breakthroughs in high-capacity anode materials. Therefore, the properties of materials with a high theoretical capacity and the reasons behind them are worthy of further study. Here, based on the first-principles calculation, we systematically investigate the electrochemical properties of the six flat boron sheets with different hexagonal hole densities η (η = 1/4, 1/5, 1/6, 1/7, 1/8, 1/9), including adsorption, diffusion, theoretical capacity, and open-circuit voltage. We find that due to their own structural and electronic properties, the Li atoms tend to be adsorbed on their hexagonal hole sites, which result in the formation of structures of flat boron sheets with more hexagonal holes that have a higher theoretical capacity for lithium. Besides, their theoretical capacities can be calculated using the empirical equation, with the hexagonal hole densities (η). Finally, we obtain their capacities with increasing hexagonal hole density (η), which are 620, 708, 826, 992, 1240, and 1653 mA h g–1, respectively. Therefore, our results indicate that the porous structure of the anode material is beneficial to improve the storage capacity performance of LIBs.