Stock Analysis on Net

Tesla Inc. (NASDAQ:TSLA)

Common-Size Balance Sheet: Assets 

Tesla Inc., common-size consolidated balance sheet: assets

Microsoft Excel
Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Cash and cash equivalents 15.38 19.74 28.29 37.17 18.27
Short-term investments 11.91 7.20 0.21 0.00 0.00
Accounts receivable, net 3.29 3.59 3.08 3.62 3.86
Inventory 12.78 15.59 9.27 7.86 10.35
Prepaid expenses and other current assets 3.18 3.57 2.77 2.58 2.80
Current assets 46.54% 49.69% 43.62% 51.23% 35.28%
Operating lease vehicles, net 5.62 6.12 7.26 5.93 7.13
Solar energy systems, net 4.90 6.67 9.28 11.47 17.89
Property, plant and equipment, net 27.88 28.60 30.39 24.44 30.30
Operating lease right-of-use assets 3.92 3.11 3.24 2.99 3.55
Digital assets, net 0.17 0.22 2.03 0.00 0.00
Intangible assets, net 0.17 0.26 0.41 0.60 0.99
Goodwill 0.24 0.24 0.32 0.40 0.58
Deferred tax assets 6.32 0.40 0.14 0.13 0.09
Other non-current assets 4.25 4.69 3.30 2.82 4.19
Non-current assets 53.46% 50.31% 56.38% 48.77% 64.72%
Total assets 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 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), 10-K (reporting date: 2019-12-31).

Balance sheet item Description The company
Current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Tesla Inc. current assets as a percentage of total assets increased from 2021 to 2022 but then slightly decreased from 2022 to 2023 not reaching 2021 level.
Property, plant and equipment, net Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. Tesla Inc. property, plant and equipment, net as a percentage of total assets decreased from 2021 to 2022 and from 2022 to 2023.
Non-current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. Tesla Inc. non-current assets as a percentage of total assets decreased from 2021 to 2022 but then increased from 2022 to 2023 not reaching 2021 level.