Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Statement of Comprehensive Income
- Balance Sheet: Liabilities and Stockholders’ Equity
- Return on Equity (ROE) since 2010
- Return on Assets (ROA) since 2010
- Current Ratio since 2010
- Debt to Equity since 2010
- Total Asset Turnover since 2010
- Price to Earnings (P/E) since 2010
- Analysis of Revenues
- Analysis of Debt
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Tesla Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31).
- Liabilities Trends
- Total liabilities as a percentage of total liabilities and equity have shown a steady decline over the five-year period, decreasing from 54.49% in 2020 to 39.64% in 2024. This indicates a reduction in overall leverage or reliance on external financing.
- The current liabilities category peaked in 2022 at 32.44%, then decreased to 23.61% by 2024, signaling improved short-term financial stability or possibly the settlement of some current obligations. Within current liabilities, accounts payable rose significantly from 11.6% in 2020 to a high of 18.53% in 2022, before falling back to 10.22% in 2024, indicating variability in payment cycle management or supplier credit usage. Accrued purchases followed a similar pattern, increasing to 3.34% in 2022 and then declining.
- The current portion of debt and finance leases decreased from 4.09% in 2020 to 1.82% in 2022, then slightly increased to 2.01% by 2024, reflecting some variation in short-term debt obligations. Accrued warranty reserves (both current and net of current portion) show a consistent increase over the period, suggesting growing warranty-related liabilities potentially due to higher sales volumes or extended warranty offerings.
- Long-term liabilities dropped substantially from 27.17% in 2020 to 11.82% in 2022 but then increased again to 16.03% in 2024. A key component, debt and finance leases net of current portion, fell dramatically from 18.32% in 2020 to 1.94% in 2022 before rising to 4.72% in 2024, indicative of significant debt repayment followed by some new long-term financing.
- Equity Trends
- Stockholders’ equity increased steadily from 42.62% of the total liabilities and equity in 2020 to 59.73% in 2024, demonstrating a strengthening equity base and potentially retained earnings accumulation. Correspondingly, total equity rose from 44.25% to 60.31% in the same period.
- Retained earnings showed a dramatic turnaround from a negative position of -10.35% in 2020 to a positive 28.84% in 2024, marking significant profitability or retained profit reinvestment into the company over the years.
- Additional paid-in capital decreased progressively from 52.27% in 2020 to 31.43% in 2024, suggesting less issuance of new shares or reclassification within equity components. Accumulated other comprehensive income fluctuated, turning negative from 2021 onward, which might reflect unrealized losses or other comprehensive income adjustments.
- Other Key Observations
- Redeemable noncontrolling interests in subsidiaries steadily declined from 1.16% in 2020 to a minimal 0.05% in 2024, indicating the company consolidated more control over subsidiaries or bought out minority interests.
- Noncontrolling interests decreased as a percentage of total liabilities and equity from 1.63% to 0.58%, reinforcing the trend towards greater majority ownership.
- Certain smaller liability categories, such as accrued liabilities and other, and other long-term liabilities, showed slight fluctuations but maintained relatively stable proportions with minor increases in recent years.