Common-Size Balance Sheet: Assets
Quarterly Data
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Tesla Inc., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2026-06-30), 10-Q (reporting date: 2026-03-31), 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31).
The asset structure of the balance sheet exhibits a stable distribution between current and non-current assets over the analyzed period, with current assets generally fluctuating between 43% and 50% of total assets, and non-current assets maintaining a similar range. A significant strategic shift is observed in the composition of liquid assets, characterized by a migration from pure cash holdings toward short-term investment vehicles.
- Liquidity Management and Cash Position
- A marked transition in liquidity strategy is evident. Cash and cash equivalents decreased from a high of 32.36% in March 2021 to 10.25% by June 2026. Conversely, short-term investments rose from negligible levels in 2021 to 19.06% by June 2026. This suggests a deliberate reallocation of idle cash into interest-bearing or more productive short-term financial instruments to optimize returns on liquidity.
- Working Capital Dynamics
- Inventory levels showed significant volatility, peaking at 16.55% in March 2023 before trending downward to 9.26% by June 2026. Accounts receivable remained relatively stable, typically fluctuating between 2.7% and 3.8%, indicating consistent credit management relative to the total asset base. Prepaid expenses and other current assets saw a gradual increase, rising from 2.91% in early 2021 to 4.98% by mid-2026.
- Fixed and Long-term Asset Trends
- Property, plant, and equipment maintained a dominant and stable position within the non-current asset category, ending the period at 31.82%, up from 26.18% in March 2021. In contrast, energy generation and storage systems experienced a consistent decline, falling from 11.20% to 3.04%. Similarly, operating lease vehicles decreased from 6.41% to 2.86%. These trends indicate that while overall capacity in manufacturing is expanding, these specific asset classes are becoming a smaller proportion of the total balance sheet.
- Other Asset Components
- Digital assets underwent a substantial reduction, dropping from 2.51% in March 2021 to 0.45% by June 2026. A new component, deferred tax assets, appeared in December 2023 at 6.32% and stabilized around 4.87% by the end of the period. Operating lease right-of-use assets showed a slight upward trend, moving from 3.11% to 4.30%, suggesting a marginal increase in leased operational footprints.