Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Tesla Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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 composition of liabilities and stockholders’ equity exhibited notable shifts over the observed period, spanning from March 31, 2021, to December 31, 2025. A general trend indicates a decreasing reliance on total liabilities as a percentage of the total, coupled with a corresponding increase in stockholders’ equity, particularly evident in the later years of the period.
- Current Liabilities
- Current liabilities, initially representing approximately 28.08% of total liabilities and equity in March 2021, peaked at 33.07% in September 2022 before declining to 23.01% by December 2025. This suggests improved short-term liquidity management or a shift in financing strategies. Accounts payable consistently represented the largest component of current liabilities, fluctuating between 12.55% and 18.67% throughout the period, and decreasing towards the end of the period.
- Long-Term Liabilities
- Long-term liabilities demonstrated a decreasing trend from 25.73% in March 2021 to 16.85% in December 2025. The most significant reduction occurred in debt and finance leases, net of the current portion, which fell from 17.09% to 4.89% over the same timeframe. This indicates a substantial reduction in long-term debt obligations. Other long-term liabilities showed a gradual increase, rising from 6.20% to 9.33% during the period.
- Stockholders’ Equity
- Stockholders’ equity consistently increased as a percentage of total liabilities and equity, rising from 43.45% in March 2021 to 59.60% in December 2025. This growth was primarily driven by increases in retained earnings, which moved from -8.97% to 28.30% over the period, reflecting improved profitability and earnings retention. Additional paid-in capital remained relatively stable, fluctuating between 31.11% and 52.15% but generally decreasing over time. Redeemable noncontrolling interests in subsidiaries decreased steadily, from 1.60% to 0.49%.
- Deferred Revenue
- Both the current and net portions of deferred revenue remained relatively stable, fluctuating within a narrow range of 2.12% to 3.33% and 2.36% to 3.41% respectively. These figures suggest a consistent pattern of revenue recognition related to deferred obligations.
Overall, the observed trends suggest a strengthening financial position, characterized by reduced reliance on debt, increased equity, and improved profitability. The company appears to be transitioning towards a more sustainable capital structure with a greater emphasis on internally generated funds.