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Tesla (NASDAQ: TSLA) In-depth Investment Research Report

Report Version: v3.0 — Tesla Full Version In-depth Investment Research (Complete Version)
Report Subject: Tesla, Inc. (NASDAQ: TSLA)
Analysis Date: 2026-02-11
Data Cutoff: FY2025 (as of December 31, 2025) / February 2026 Data Update
Analyst: Investment Research Agent (Tier 3 Institutional-Grade Deep Research)


Table of Contents

Part A: Introduction and Anchoring

Part B: Understanding the Company

Part C: Finance and Valuation

Part D: Strategic Depth

Part E: Reverse Challenge

Part F: Decision and Closed Loop


Chapter 1: Executive Summary

Tesla is a company whose core automotive business is undergoing systemic margin compression (operating margin has decreased from 16.8% to 4.6%), while simultaneously committing over $20B in annual CapEx to fully bet on three unproven growth areas: FSD, Robotaxi, and Optimus. Approximately 88-94% of its $1.414T market capitalization is derived from business lines that have not yet generated revenue, making the investment proposition essentially a pricing of Type A uncertainty: "What type of company will Tesla become?"

Key Findings:

Chapter 2: In-depth Financial Overview

Today, Tesla is a company experiencing its first revenue decline, halved profits, but with ample cash and aggressive investments in the future. Every word of this description is supported by data.

2.1 Annual Income Statement Trends (4 Years)

Metric FY2025 FY2024 FY2023 FY2022 4-Year CAGR
Revenue $94.83B $97.69B $96.77B $81.46B +5.2%
Revenue YoY -2.93% +0.95% +18.80% Deceleration → Negative Growth
Gross Profit $17.09B $17.45B $17.66B $20.85B -6.4%
Gross Margin 18.03% 17.86% 18.24% 25.60% -7.6pp
R&D $6.41B $4.54B $3.97B $3.08B +27.6%
SGA $5.83B $5.15B $4.80B $3.95B +13.8%
Operating Income $4.36B $7.08B $8.89B $13.66B -31.6%
Operating Margin 4.59% 7.24% 9.19% 16.76% -12.2pp
Net Income $3.79B $7.13B $15.00B $12.58B -32.8%
Net Margin 4.00% 7.30% 15.50% 15.45% -11.5pp
Diluted EPS $1.08 $2.04 $4.31 $3.62 -33.3%
EBITDA $11.76B $14.71B $14.80B $17.66B -12.7%
D&A $6.15B $5.37B $4.67B $3.75B +17.9%
SBC $2.83B $2.00B $1.81B $1.56B +21.9%

Key Findings:

  1. Revenue Growth Stalled: FY2022→FY2025 CAGR only 5.2%, far below market expectations for "high-growth" companies. FY2025 marks the first annual revenue decline in Tesla's history.

  2. Systematic Deterioration of Profit Margins: Gross margin decreased from 25.6% to 18.0% (down 7.6 pp), primarily driven by price competition (ASP decline) and product mix shifts (low initial Cybertruck margins). Operating margin decreased from 16.8% to 4.6%—the growth rate of R&D and SGA (+27.6%/+13.8%) far outpaced revenue growth (+5.2%).

  3. Precipitous Decline in Profits: Net income of $3.79B represents a 75% decline from its peak (FY2023 $15.0B). However, FY2023 net income included exceptionally high deferred tax benefits ($6.35B), making the adjusted "sustainable" net income peak closer to FY2022's $12.58B. FY2025 net income is only 30% of FY2022's.

  4. SBC Expansion: Stock-based compensation (SBC) increased from $1.56B to $2.83B (+81% over 3 years). FY2025 SBC accounts for 75% of net income. This implies that non-cash compensation is significantly diluting earnings per share.

  5. Rapid D&A Growth: Depreciation & Amortization (D&A) increased from $3.75B to $6.15B (+64% over 3 years), reflecting the commencement of the depreciation cycle for significant capital expenditures. D&A accounts for 6.5% of revenue, which is above the automotive industry average of ~4%.

graph LR subgraph "Tesla Profitability 4-Year Trend" A["FY2022
Gross Margin 25.6%
Operating Margin 16.8%
Net Margin 15.4%"] --> B["FY2023
Gross Margin 18.2%
Operating Margin 9.2%
Net Margin 15.5%*"] B --> C["FY2024
Gross Margin 17.9%
Operating Margin 7.2%
Net Margin 7.3%"] C --> D["FY2025
Gross Margin 18.0%
Operating Margin 4.6%
Net Margin 4.0%"] end style A fill:#10B981,color:#fff style B fill:#FDB338,color:#fff style C fill:#FDB338,color:#fff style D fill:#E86349,color:#fff

*FY2023 Net Margin of 15.5% includes $6.35B in deferred tax benefits (one-time), adjusted to approximately 8.9%


2.2 Quarterly Trends and Inflection Points

Metric Q4'25 Q3'25 Q2'25 Q1'25 Q4'24 Q3'24 Q2'24 Q1'24
Revenue ($B) 24.90 28.10 22.50 19.34 25.71 25.18 25.50 21.30
Gross Margin 20.12% 17.99% 17.24% 16.31% 16.26% 19.85% 17.95% 17.36%
Operating Income ($B) 1.41 1.62 0.92 0.40 1.58 2.72 1.61 1.17
Net Income ($M) 840 1,373 1,172 409 2,314 2,167 1,400 1,390
EPS (Diluted) $0.24 $0.39 $0.33 $0.12 $0.66 $0.62 $0.40 $0.41

Inflection Point Analysis:


2.3 In-depth Cash Flow Analysis

Metric FY2025 FY2024 FY2023 FY2022 Trend
OCF $14.75B $14.92B $13.26B $14.72B Stable $14-15B
CapEx $8.53B $11.34B $8.90B $7.16B FY25 Decline (-25%)
FCF $6.22B $3.58B $4.36B $7.55B FY25 Rebound +74%
FCF/OCF 42.2% 24.0% 32.9% 51.3% Recovering
Purchases of Investments -$37.1B -$36.0B -$19.1B -$5.8B Surge in Financial Investments
Redemptions of Investments $30.2B $28.5B $12.5B $0.02B Corresponding Redemptions
SBC $2.83B $2.00B $1.81B $1.56B Continued Growth
D&A $6.15B $5.37B $4.67B $3.75B Continued Growth

In-depth Analysis:

  1. OCF's "Apparent Stability": OCF appears stable in the $14-15B range, but its internal quality is deteriorating. Composition of FY2025 OCF: Net Income $3.79B + D&A $6.15B + SBC $2.83B + Working Capital Improvement $0.64B + Other $1.34B. In other words, 61% of OCF comes from D&A+SBC ($8.97B/$14.75B); if deferred taxes + other non-cash items are included, it is approximately 74%. In FY2022, D&A+SBC only accounted for 35%.

  2. CapEx Decline is Temporary: FY2025 CapEx of $8.53B decreased by 25% compared to FY2024's $11.34B—but the FY2026 guidance of ">$20B" means FY2026 CapEx will be 2.3x+ that of FY2025. The decline in FY2025 CapEx might be a "pause" during the preparation period for new production lines like Cybercab/Optimus.

  3. Remarkable Scale of Financial Investments: In FY2025, $37.1B in investments were purchased (with $30.2B redeemed), resulting in net outflows of $6.9B. FY2024 saw net outflows of $7.4B. Tesla is using a significant amount of cash for financial investments (primarily short-term Treasury bills/commercial paper), reflecting the management of its $44B cash + investment pool.

  4. Abnormal Financing Cash Flow: FY2025 other Financing Activities: +$4,075M (FY2024: -$251M, a difference of +$4.3B). This anomaly coincides with the large-scale reclassification of PP&E—it could be a corresponding entry for the reclassification of capital lease obligations. Cross-validation shows that this change does not affect the actual cash position but reflects a systemic asset reclassification event in Tesla's FY2025 financial statements.

  5. Extremely Low FCF Yield: FCF $6.22B / Market Cap $1,414B = 0.44% FCF Yield. This means that if Tesla were to distribute all FCF to shareholders, investors' "cash return" at the current price would be less than 0.5%—significantly lower than the 10-year U.S. Treasury yield.

graph TD subgraph "FY2025 OCF→FCF Waterfall" NI["Net Income
$3.79B"] --> |"+D&A $6.15B"| DA["Add Back D&A
$9.94B"] DA --> |"+SBC $2.83B"| SBC["Add Back SBC
$12.77B"] SBC --> |"+WC $0.64B
+Other $1.34B"| OCF["OCF
$14.75B"] OCF --> |"-CapEx $8.53B"| FCF["FCF
$6.22B"] end subgraph "FY2026E Outlook" FCF --> |"CapEx > $20B"| FCF26["FCF FY2026E
approx. -$2B to -$13B"] end style NI fill:#FDB338,color:#fff style FCF fill:#10B981,color:#fff style FCF26 fill:#E86349,color:#fff

2.4 Balance Sheet Strength

Metric FY2025 FY2024 FY2023 FY2022 Assessment
Cash + Investments $44.06B $36.56B $29.09B $22.19B Consistently Increasing
Total Debt $8.38B $13.62B $9.57B $5.75B FY25 Debt Repayment
Net Debt -$8.14B -$2.52B -$6.83B -$10.51B Net Cash
D/E 0.10 0.19 0.15 0.13 Extremely Low Leverage
Current Ratio 2.16 2.02 1.73 1.53 Consistently Improving
Quick Ratio 1.77 1.61 1.25 1.05 Ample Liquidity
Altman Z-Score 16.24 Well Above Safety Line (>3)
Net PP&E $40.64B $51.51B $45.12B $36.64B FY25 Decrease?
Total Assets $137.81B $122.07B $106.62B $82.34B Consistently Expanding

Key Observations:

  1. $44B Cash Fortress: Cash + Investments of $44.06B, growing for 4 consecutive years (CAGR +25.6%). Even if FY2026 CapEx is $20B+ and FCF turns negative, the cash buffer can support 3-8 years (depending on the magnitude of negative FCF). This is what enables Tesla to invest aggressively.

  2. Net Cash of $8.14B: Total Debt of $8.38B vs. Cash + Investments of $44.06B, indicating a net cash position. In FY2025, $3.16B of debt was repaid (net repayment), resulting in extremely low financial leverage. A D/E of 0.10 is rare among large global industrial companies.

  3. PP&E Reclassification: FY2025 PP&E of $40.64B vs. FY2024 of $51.51B, a decrease of $10.87B. Cross-validation confirms: FY2025 Intangible Assets jumped from $2.98B to $17.97B (+$14.99B), while PP&E -$10.87B + Intangible Assets +$14.99B → net increase of $4.12B, which is within a reasonable range of the CapEx $8.53B - D&A $6.15B ≈ $2.38B difference (including disposals/impairments). Conclusion: This is a large-scale asset reclassification (PP&E → Intangible Assets), not a signal of operational deterioration, possibly involving FSD software capitalization or AI training asset reclassification.

  4. Inventory Efficiency: Inventory of $12.39B remained largely flat, with DIO at 58.2 days (FY2024: 54.7 days), a slight deterioration but still within a healthy range. Tesla is known for "zero-inventory" lean manufacturing, but increasing scale and product lines are changing this characteristic.


2.5 DuPont Analysis and Deterioration in Capital Returns

DuPont Three-Factor Analysis:

Factor FY2025 FY2024 FY2023 FY2022 Direction
Net Profit Margin 4.00% 7.30% 15.50%* 15.45% ↓↓↓
Asset Turnover 0.69x 0.80x 0.91x 0.99x
Equity Multiplier 1.68x 1.67x 1.70x 1.84x ↓(Deleveraging)
ROE 4.62% 9.78% 23.95% 28.15% ↓↓↓

*FY2023 Net Profit Margin includes deferred tax benefits

Degradation Path: ROE from 28.2% → 4.6% (declining 23.6 pp in 3 years). All three drivers have deteriorated:

ROIC Degradation is More Severe:

Metric FY2025 FY2024 FY2023 FY2022
ROIC 2.95% 5.83% 10.99% 21.75%
WACC (Estimated) ~9-11% ~9-11% ~9-11% ~9-11%
ROIC-WACC -6~-8 pp -3~-5 pp 0~+2 pp +11~+13 pp

Core Implication: FY2025 ROIC 2.95% is significantly below any reasonable WACC estimate (9-11%). This means that for every $1 of capital currently invested by Tesla, the return generated is insufficient to cover the cost of capital. Tesla is "consuming" economic value rather than creating it. Whether this is a transitional phenomenon (investing in future businesses) or a structural issue is the core debate in Phase 2 valuation analysis.

graph LR subgraph "ROIC vs WACC 4-Year Trend" Y22["FY2022
ROIC 21.8%
✅ Value Creation"] Y23["FY2023
ROIC 11.0%
⚠️ Marginal"] Y24["FY2024
ROIC 5.8%
❌ Value Consumption"] Y25["FY2025
ROIC 2.95%
❌❌ Deep Consumption"] Y22 --> Y23 Y23 --> Y24 Y24 --> Y25 end WACC["WACC approx. 9-11%
(Estimated)"] WACC -.->|"ROIC must exceed this line"| Y22 style Y22 fill:#10B981,color:#fff style Y23 fill:#FDB338,color:#fff style Y24 fill:#FDB338,color:#fff style Y25 fill:#E86349,color:#fff style WACC fill:#0F4C81,color:#fff

2.6 Current Snapshot of Valuation Multiples

Metric FY2025 TTM 5-Year Avg. Auto Industry Tech Industry Deviation
P/E 383.0x ~120x ~10x ~30x 38x Auto / 13x Tech
P/B 17.7x ~15x ~1.5x ~8x 12x Auto / 2x Tech
EV/EBITDA 122.8x ~65x ~8x ~20x 15x Auto / 6x Tech
EV/Sales 15.2x ~10x ~0.5x ~6x 30x Auto / 2.5x Tech
P/OCF 98.5x ~55x ~6x ~25x 16x Auto / 4x Tech
P/FCF 233.6x ~150x ~12x ~35x 19x Auto / 7x Tech
FCF Yield 0.44% ~1% ~8% ~3%

Meaning of P/E 383x: If an investor buys 1 share of Tesla ($425) at the current price, it would take 383 years to recoup the investment through profits, based on FY2025 earnings levels. Evidently, the market pricing includes extremely strong expectations for Tesla's significant future growth—or the "option value" of new business lines such as Robotaxi/Optimus. The current valuation cannot be explained within the traditional framework of auto/energy.


Chapter 3: Business Structure and Industry Chain

3.1 In-depth Analysis of Revenue Structure

Three Major Segments

Business Segment FY2025 FY2024 FY2023 FY2022 FY25 Share CAGR
Automotive $69.53B $77.07B $82.42B $71.46B 73.3% -0.9%
Energy $12.78B $10.08B $6.04B $3.91B 13.5% +48.5%
Services $12.53B $10.55B $8.32B $6.09B 13.2% +27.2%
Total $94.83B $97.69B $96.77B $81.46B 100% +5.2%

Structural Shift: The automotive share decreased from ~88% in FY2022 to 73% in FY2025. If Energy and Services maintain their current growth rates, the automotive share could fall below 60% by FY2027-2028. The speed of this structural shift will determine whether Tesla should be viewed as an "automotive company + options" or a "diversified platform."

Internal Composition of the Automotive Segment

Tesla's 10-K breaks down automotive revenue into:

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