Balance Sheet: Liabilities and Stockholders’ Equity
The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.
Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.
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- Cash Flow Statement
- Analysis of Liquidity Ratios
- Analysis of Geographic Areas
- Enterprise Value to EBITDA (EV/EBITDA)
- Dividend Discount Model (DDM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2010
- Current Ratio since 2010
- Price to Operating Profit (P/OP) since 2010
- Aggregate Accruals
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Tesla Inc., consolidated balance sheet: liabilities and stockholders’ equity
US$ in millions
Based on: 10-K (reporting date: 2025-12-31), 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).
Total liabilities exhibited a consistent upward trend over the five-year period, increasing from US$30,548 million in 2021 to US$54,941 million in 2025. This growth was mirrored by a substantial increase in total equity, rising from US$31,015 million in 2021 to US$82,807 million in 2025, resulting in a corresponding increase in total liabilities and equity.
- Current Liabilities
- Current liabilities demonstrated significant growth between 2021 and 2025, increasing from US$19,705 million to US$31,714 million. While there was a peak in 2022 at US$26,709 million, the figures remained relatively stable between 2023 and 2024 before increasing again in 2025. Components contributing to this increase included accounts payable, accrued liabilities and other, and deferred revenue, current portion. Notably, ‘Other current liabilities’ experienced a substantial increase from US$310 million in 2021 to US$1,932 million in 2025.
- Long-Term Liabilities
- Long-term liabilities also increased over the period, though with some fluctuation. Starting at US$10,843 million in 2021, they decreased to US$9,731 million in 2022 before steadily rising to US$23,227 million in 2025. The most significant component within this category is ‘Other long-term liabilities’, which nearly quadrupled from US$3,546 million in 2021 to US$12,860 million in 2025. Debt and finance leases, net of current portion, also contributed to the increase, nearly tripling from US$5,245 million to US$6,736 million.
- Stockholders’ Equity
- Stockholders’ equity experienced substantial growth throughout the period. Retained earnings were the primary driver of this increase, rising from US$331 million in 2021 to US$39,003 million in 2025. Additional paid-in capital also increased significantly, from US$29,803 million in 2021 to US$42,770 million in 2025. Accumulated other comprehensive income (loss) fluctuated, showing a loss in 2022 and 2024, but ending with a gain in 2025.
- Specific Liability Accounts
- Several specific liability accounts demonstrated notable trends. Accrued warranty reserve, both current and net of current portion, increased consistently throughout the period, suggesting a potential increase in warranty obligations. Operating lease liabilities, similarly, showed consistent growth in both current and non-current portions. Customer deposits exhibited moderate growth, while sales return reserve, current portion, showed a more volatile pattern, with a significant increase in 2025.
The overall trend indicates a significant expansion in both liabilities and equity, suggesting substantial growth in the company’s operations and financing activities. The increasing reliance on long-term debt and other long-term liabilities warrants further investigation into the company’s capital structure and financial risk profile.