Stock Analysis on Net
Stock Analysis on Net

Tesla Inc. (NASDAQ:TSLA)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 

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

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Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Accounts payable 13.54 18.53 16.14 11.60 10.99
Accrued purchases 2.55 3.34 3.29 1.73 1.86
Accrued warranty reserve, current portion 1.45 1.24 1.13 0.92 1.00
Payroll and related costs 1.24 1.25 1.46 1.25 1.36
Taxes payable 1.13 1.50 1.81 1.49 1.78
Customer deposits 0.82 1.29 1.49 1.44 2.12
Operating lease liabilities, current portion 0.63 0.59 0.59 0.55 0.66
Sales return reserve, current portion 0.21 0.33 0.43 0.80 0.79
Other current liabilities 0.48 0.43 0.50 0.65 1.93
Accrued liabilities and other 8.52% 9.97% 10.69% 8.83% 11.51%
Deferred revenue 2.69 2.12 2.33 2.80 3.39
Current portion of debt and finance leases 2.23 1.82 2.56 4.09 5.20
Current liabilities 26.96% 32.44% 31.72% 27.32% 31.09%
Debt and finance leases, net of current portion 2.68 1.94 8.44 18.32 33.91
Deferred revenue, net of current portion 3.05 3.41 3.30 2.46 3.52
Operating lease liabilities, net of current portion 3.44 2.63 2.69 2.40 2.79
Accrued warranty reserve, net of current portion 3.38 3.01 2.25 1.90 2.17
Other non-current liabilities 0.82 0.83 0.77 2.08 2.89
Other long-term liabilities 7.65% 6.47% 5.71% 6.39% 7.84%
Long-term liabilities 13.38% 11.82% 17.45% 27.17% 45.27%
Total liabilities 40.34% 44.26% 49.17% 54.49% 76.36%
Redeemable noncontrolling interests in subsidiaries 0.23 0.50 0.91 1.16 1.87
Convertible senior notes 0.00 0.00 0.00 0.10 0.00
Preferred stock; $0.001 par value; no shares issued and outstanding 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
Additional paid-in capital 32.73 39.08 47.97 52.27 37.12
Accumulated other comprehensive income (loss) -0.13 -0.44 0.09 0.70 -0.10
Retained earnings (accumulated deficit) 26.15 15.65 0.53 -10.35 -17.73
Stockholders’ equity 58.75% 54.29% 48.59% 42.62% 19.29%
Noncontrolling interests in subsidiaries 0.69 0.95 1.33 1.63 2.47
Total equity 59.43% 55.25% 49.92% 44.25% 21.76%
Total liabilities and equity 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 liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Tesla Inc. current liabilities as a percentage of total liabilities and equity increased from 2021 to 2022 but then decreased significantly from 2022 to 2023.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Tesla Inc. long-term liabilities as a percentage of total liabilities and equity decreased from 2021 to 2022 but then slightly increased from 2022 to 2023.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Tesla Inc. total liabilities as a percentage of total liabilities and equity decreased from 2021 to 2022 and from 2022 to 2023.
Stockholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Tesla Inc. stockholders’ equity as a percentage of total liabilities and equity increased from 2021 to 2022 and from 2022 to 2023.