$ANDROID_HOME refers to SDK installation which is ~/Android and not ~/.android which is a config folder.

[KAGEYAM4]

Output of xdg-ninja ->

[android-studio]: $HOME/.android

  Export the following environment    
  variables:                          
                                    
    export                            
  ANDROID_HOME="$XDG_DATA_HOME"/android

---

Source - https://developer.android.com/tools/variables#envar

ANDROID_HOME	Sets the path to the SDK installation directory. Once set, the value does not typically change and can be shared by multiple users on the same machine. ANDROID_SDK_ROOT, which also points to the SDK installation directory, is deprecated. If you continue to use it, Android Studio and the Android Gradle plugin will check that the old and new variables are consistent.
ANDROID_USER_HOME	Sets the path to the user preferences directory for tools that are part of the Android SDK. Defaults to $HOME/.android/. Some older tools, such as Android Studio 4.3 and earlier, do not read ANDROID_USER_HOME. To override the user preferences location for those older tools, set ANDROID_SDK_HOME to the parent directory you would like the .android directory to be created under.

So ANDROID_USER_HOME corresponds to $HOME/.android/ & ANDROID_HOME corresponds to $HOME/Android/