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Tesla Inc. (NASDAQ:TSLA)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

Tesla Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

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Jun 30, 2026 Mar 31, 2026 Dec 31, 2025 Sep 30, 2025 Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021
Accounts payable 10.32 10.23 9.70 9.59 10.28 10.77 10.22 12.23 11.57 13.48 13.54 14.84 16.86 18.32 18.53 18.67 16.36 16.92 16.14 14.28 13.71 12.55
Accrued liabilities and other 10.27 10.13 9.64 9.56 8.96 8.63 8.78 8.85 8.52 8.46 8.52 8.13 8.45 8.43 8.67 8.39 8.81 8.94 9.20 9.41 8.66 7.69
Deferred revenue, current portion 2.31 2.39 2.48 2.81 2.52 2.59 2.60 2.53 2.48 2.77 2.69 2.35 2.40 2.02 2.12 2.59 2.71 2.41 2.33 3.11 3.07 3.01
Current portion of debt and finance leases 0.95 1.01 1.19 1.44 1.59 1.79 2.01 1.91 2.01 2.25 2.23 3.05 2.74 2.83 3.12 3.41 3.96 4.22 4.05 4.40 4.25 4.84
Current liabilities 23.85% 23.75% 23.01% 23.40% 23.34% 23.78% 23.61% 25.51% 24.58% 26.97% 26.96% 28.36% 30.46% 31.60% 32.44% 33.07% 31.85% 32.49% 31.72% 31.21% 29.69% 28.08%
Debt and finance leases, net of current portion 5.34 5.41 4.89 4.32 4.03 4.23 4.72 4.51 4.86 2.65 2.68 2.58 0.96 1.46 1.94 2.82 4.23 4.77 8.44 11.13 14.27 17.09
Deferred revenue, net of current portion 2.74 2.68 2.63 2.80 2.93 2.89 2.72 2.80 2.98 2.94 3.05 3.26 3.33 3.35 3.41 3.04 3.23 3.31 3.30 2.36 2.39 2.44
Other long-term liabilities 9.15 9.15 9.33 9.13 8.98 8.82 8.60 8.19 7.98 7.76 7.65 7.79 7.64 6.89 6.47 5.82 5.73 5.81 5.71 6.03 6.05 6.20
Long-term liabilities 17.22% 17.24% 16.85% 16.25% 15.93% 15.94% 16.03% 15.49% 15.81% 13.36% 13.38% 13.63% 11.94% 11.70% 11.82% 11.68% 13.19% 13.90% 17.45% 19.52% 22.71% 25.73%
Total liabilities 41.07% 41.00% 39.87% 39.64% 39.28% 39.72% 39.64% 41.00% 40.39% 40.33% 40.34% 41.99% 42.40% 43.30% 44.26% 44.75% 45.04% 46.39% 49.17% 50.73% 52.40% 53.82%
Redeemable noncontrolling interests in subsidiaries 0.04 0.04 0.04 0.04 0.05 0.05 0.05 0.06 0.06 0.07 0.23 0.29 0.32 0.47 0.50 0.57 0.61 0.70 0.91 1.05 1.10 1.13
Preferred stock; $0.001 par value; no shares issued and outstanding 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Common stock; $0.001 par value 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Additional paid-in capital 30.88 30.82 31.04 31.10 31.39 31.54 31.43 31.11 32.30 32.74 32.73 36.41 36.91 37.86 39.08 42.45 45.17 46.16 47.97 50.01 51.15 52.15
Accumulated other comprehensive income (loss) 0.27 0.23 0.26 0.15 0.12 -0.34 -0.55 -0.01 -0.41 -0.37 -0.13 -0.74 -0.45 -0.26 -0.44 -1.27 -0.70 -0.08 0.09 0.21 0.37 0.27
Retained earnings (accumulated deficit) 27.33 27.47 28.30 28.54 28.62 28.47 28.84 27.25 27.02 26.56 26.15 21.24 19.98 17.73 15.65 12.36 8.62 5.53 0.53 -3.44 -6.54 -8.97
Stockholders’ equity 58.48% 58.53% 59.60% 59.80% 60.14% 59.67% 59.73% 58.35% 58.91% 58.94% 58.75% 56.91% 56.44% 55.34% 54.29% 53.54% 53.09% 51.61% 48.59% 46.78% 44.98% 43.45%
Noncontrolling interests in subsidiaries 0.41 0.44 0.49 0.51 0.54 0.56 0.58 0.59 0.64 0.67 0.69 0.80 0.84 0.89 0.95 1.14 1.26 1.31 1.33 1.45 1.53 1.60
Total equity 58.89% 58.96% 60.09% 60.31% 60.68% 60.23% 60.31% 58.94% 59.55% 59.61% 59.43% 57.71% 57.28% 56.23% 55.25% 54.69% 54.35% 52.92% 49.92% 48.22% 46.50% 45.05%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

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 capital structure exhibits a sustained transition toward equity-based financing and a systematic reduction in overall leverage. Total liabilities decreased from 53.82% of total liabilities and equity in March 2021 to 41.07% by June 2026. Conversely, total equity increased from 45.05% to 58.89% over the same period, indicating a strengthening of the solvency position and a lower reliance on external creditors.

Current Liabilities and Working Capital Trends
Current liabilities peaked at 32.49% in March 2022 before entering a general decline to 23.85% by June 2026. A significant component of this trend is observed in accounts payable, which rose from 12.55% to a peak of 18.67% in September 2022, subsequently declining to 10.32% by June 2026. The current portion of debt and finance leases also showed a consistent downward trajectory, falling from 4.84% to 0.95%, suggesting a deliberate reduction in short-term debt obligations.
Long-Term Debt and Liability Profile
A precipitous decline is observed in long-term debt and finance leases, which fell from 17.09% in March 2021 to a low of 0.96% in June 2023. While there was a moderate recovery to 5.34% by June 2026, the overall debt load remains significantly lower than the initial baseline. In contrast, other long-term liabilities grew steadily from 6.20% to 9.15%, indicating a shift in the composition of long-term obligations away from formal debt toward other liability types.
Equity Composition and Profitability Indicators
The most notable shift occurs within the equity components. Retained earnings transitioned from a deficit of -8.97% in March 2021 to a positive contribution of 27.33% by June 2026. This movement signifies a shift from accumulated losses to sustained profitability. Simultaneously, additional paid-in capital declined from 52.15% to 30.88%, reflecting a reduced dependence on capital raises to fund operations as internal cash generation became the primary driver of equity growth.
Noncontrolling and Other Interests
Both redeemable noncontrolling interests and noncontrolling interests in subsidiaries experienced a steady contraction. Redeemable interests fell from 1.13% to 0.04%, and general noncontrolling interests decreased from 1.60% to 0.41%, suggesting a consolidation of ownership or a reduction in the scale of subsidiary-level outside investment relative to the total balance sheet.

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