Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
Paying user area
Try for free
Tesla Inc. pages available for free this week:
- Statement of Comprehensive Income
- Common-Size Income Statement
- Analysis of Profitability Ratios
- Analysis of Liquidity Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Common Stock Valuation Ratios
- Capital Asset Pricing Model (CAPM)
- Return on Equity (ROE) since 2010
- Price to Operating Profit (P/OP) since 2010
- Analysis of Debt
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Tesla Inc. for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
Tesla Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).
- Liabilities Trends
- Over the analyzed periods, total liabilities as a percentage of total liabilities and equity exhibit a clear declining trend, falling from around 71.19% at the beginning of the period to approximately 39.64% near the end. Both current and long-term liabilities contribute to this decline.
- Current liabilities decrease from just over 32% to about 23-24%, showing some fluctuations but an overall downward trajectory. The current portion of debt and finance leases consistently diminishes from roughly 10.75% down to near 1.44%, indicating a reduction in short-term debt obligations.
- Long-term liabilities decline more steeply, from nearly 39.01% to about 16.25%, with a noticeable shift away from debt and finance leases net of the current portion, which drops significantly from 28.63% to roughly 4.32%. This reduction in debt burden suggests deleveraging over time.
- Other long-term liabilities show a modest increase, moving gradually from around 7.16% to over 9.13%, indicating some growth in non-debt long-term obligations.
- Accounts Payable and Accrued Liabilities
- Accounts payable as a percentage of total liabilities and equity peak during late 2021 at around 18.67% but generally trend downward afterward, lowering to nearly 9.59% by the last recorded period. This suggests reduced short-term operational payables relative to the company's capitalization.
- Accrued liabilities and other related items maintain a relatively stable presence, fluctuating between 7.12% and 9.56%, with slight increasing tendencies in recent periods, reflecting consistency in the accrual-based obligations.
- Deferred Revenue
- Deferred revenue, both current and net of current portion, remains relatively stable as a percentage of total liabilities and equity, staying mostly within 2% to 3.5%. Current deferred revenue shows minimal fluctuation, while long-term deferred revenue exhibits small declines and recoveries but no significant trend.
- Equity Components
- Total stockholders’ equity as a percentage of total liabilities and equity consistently rises throughout the timeframe, moving from roughly 24.63% to a peak close to 60.31%. This indicates a strengthening equity base and a shift toward greater capitalization via equity financing.
- Retained earnings show a substantial increase from negative levels (-16.39%) to strongly positive values (above 28%), demonstrating improved profitability and accumulation of earnings over time.
- Additional paid-in capital decreases gradually, from about 52.27% in late 2020 to nearly 31.10% in 2025, indicating possible adjustments in capital contributions or dilution effects balancing the overall equity growth.
- Accumulated other comprehensive income fluctuates around zero with minor negative and positive shifts, indicating limited impact from unrealized gains or losses on the overall equity structure.
- Noncontrolling interests in subsidiaries steadily decline from approximately 2.33% to 0.51%, showing diminishing minority ownership stakes.
- Summary of Capital Structure
- Overall, the financial structure reflects a clear deleveraging trend, with a marked reduction in both short-term and long-term debt components relative to total liabilities and equity. The company appears to have strengthened its equity base significantly, primarily through increasing retained earnings and overall stockholders' equity.
- The shifting capital framework suggests enhanced financial stability and reduced leverage risk, possibly supporting a more conservative balance sheet posture or reflecting operational improvements that generate higher earnings retention.
- Stability in accrued liabilities, deferred revenue, and other long-term liabilities alongside these shifts indicates ongoing operational consistency. The steady decline in noncontrolling interests and convertible notes suggests a simplification or consolidation of ownership and funding sources.