Owner Scorecard


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TSLA, Tesla Inc.

Automobiles capital-intensive Cyclical

Tesla designs, builds, sells and leases electric cars, and sells systems that generate and store electricity. It sells straight to the buyer rather than through dealers, and runs its own retail, service and charging network. Most of the money comes from the cars; energy generation and storage is the smaller piece. The company also frames its future around putting artificial intelligence into the physical world — self-driving software, a robotaxi service, and AI robots.

We emphasize performance, attractive styling and the safety of our users and workforce in the design and manufacture of our products and are continuing to develop full self-driving technology for improved safety.

Latest annual: FY2025 10-K
TSLA · Tesla Inc.
I

The business

What it sells, where the money comes from, the kind of company it is.

Revenue · FY2025
$94.8B
−2.9% YoY · 25% 5-yr CAGR
Vital signs · TTM, with 5-yr average
Revenue $103.6B 5-yr avg $84.9B
Gross margin 19% 5-yr avg 21%
Operating margin 4.2% 5-yr avg 10.0%
ROIC 4% 5-yr avg 21%
Owner-earnings margin 13% 5-yr avg 13%
Free cash flow margin 6% 5-yr avg 7%

Next report Est. 10/20–10/26 · the 10-Q for the quarter ended late September · due within 40 days of period end · has filed ~23 days after · the wire records it on arrival

The business in brief

read the 10-K →

What this business is and what moves its needle, from its own SEC filings.

What it is
Revenue is Automotive (87%) and Energy generation and storage (13%).
Situation
Cyclical. Margins collapse and recover repeatedly across the record; a single year, good or bad, misstates the through-cycle earning power.
What moves the needle
The first test is the oldest one in the trade: is a car a franchise or a commodity? Watch whether buyers pay Tesla's price without the discounts and incentives that mark a maker forced to move metal, and whether the cost of building each car sits below rivals' — the twin signs of pricing power and a scale advantage, if they are there at all. The bad case is the ordinary one for this industry: a capital-hungry manufacturer that must match competitors on price, leans on single suppliers for parts it cannot make itself, carries debt under covenants, and earns the thin returns that come with it. The wager beyond the cars — autonomy, software, robots — is optionality the buyer pays nothing certain for; the record below shows what the metal earns.
Is it a good business?
Return on capital has rarely cleared the cost of capital (median 6%, above 15% in 3 of 10 years). By owner earnings: roughly 10% of revenue reaches owners as cash, though it swings. The cycle and the balance sheet decide this one; the worst year tells more than the median, and the rest is in the 10-K.

Drafted from the company's filings and reviewed by hand; every number is shown in full in the sections below.

Where the money comes from

read the 10-K →

Automotive is 87% of revenue, with Energy generation and storage the other meaningful segment at 13%.

Revenue by reportable segment, FY2025
  • Automotive87%$82.1B
  • Energy generation and storage13%$12.8B
By geographyUnited States50%Other Countries28%China22%

From the segment footnote of the company's own 10-K. Shares are of total revenue; the profit bar shows each segment's share of segment operating profit, before unallocated corporate costs.

II

The record

Ten years of arithmetic, read across the cycle.

The record, 2016–2025

realized figures from each filing · older years to the left
2016’162017’172018’182019’192020’202021’212022’222023’232024’242025’25TTMTTMJun 2026
Income statement
$7.0B$11.8B$21.5B$24.6B$31.5B$53.8B$81.5B$96.8B$97.7B$94.8B$103.6BRevenueRevenue
$1.6B$2.2B$4.0B$4.1B$6.6B$13.6B$20.9B$17.7B$17.4B$17.1B$19.5BGross profitGross prof.
23%19%19%17%21%25%26%18%18%18%19%Gross marginGross mgn
20%21%13%11%10%8%5%5%5%6%7%SG&A / revenueSG&A/rev
12%12%7%5%5%5%4%4%5%7%7%R&D / revenueR&D/rev
($667M)($1.6B)($388M)($69M)$2.0B$6.5B$13.7B$8.9B$7.1B$4.4B$4.4BOperating incomeOp. inc.
−9.5%−13.9%−1.8%−0.3%6.3%12.1%16.8%9.2%7.2%4.6%4.2%Operating marginOp. mgn
($746M)($2.2B)($1.0B)($665M)$1.2B$6.3B$13.7B$10.0B$9.0B$5.3BPretax incomePretax
($675M)($2.0B)($976M)($862M)$721M$5.5B$12.6B$15.0B$7.1B$3.8B$3.8BNet incomeNet inc.
25%11%8%20%27%26%Effective tax rateTax rate
Cash flow & returns
($124M)($61M)$2.1B$2.4B$5.9B$11.5B$14.7B$13.3B$14.9B$14.7B$18.7BOperating cash flowOp. cash
$477M$769M$1.1B$1.4B$1.6B$1.9B$2.4B$3.3B$4.1B$5.0B$5.4BDepreciationDeprec.
($260M)$665M$1.2B$999M$1.9B$1.9B($1.8B)($6.9B)$1.7B$3.1B$5.6BWorking capital & otherWC & other
$1.3B$3.4B$2.1B$1.3B$3.2B$6.5B$7.2B$8.9B$11.3B$8.5B$12.9BCapexCapex
18.3%29.0%9.8%5.4%10.0%12.0%8.8%9.2%11.6%9.0%12.5%Capex / revenueCapex/rev
($601M)($830M)$988M$1.1B$4.4B$9.6B$12.3B$9.9B$10.8B$9.7B$13.2BOwner earningsOwner earn.
−8.6%−7.1%4.6%4.4%13.9%17.8%15.1%10.3%11.1%10.2%12.8%Owner earnings marginOE mgn
($1.4B)($3.5B)($3M)$1.1B$2.8B$5.0B$7.6B$4.4B$3.6B$6.2B$5.8BFree cash flowFCF
−20.1%−29.6%−0.0%4.4%8.8%9.3%9.3%4.5%3.7%6.6%5.6%Free cash flow marginFCF mgn
$0$115M$18M$45M$13M$0$0$64M$0$0$0AcquisitionsAcquis.
($1.1B)($4.2B)($2.3B)($1.4B)($3.1B)($7.9B)($12.0B)($15.6B)($18.8B)($15.5B)Investing cash flowInv. cash
$3.7B$4.4B$574M$1.5B$10.0B($5.2B)($3.5B)$2.6B$3.9B$1.1BFinancing cash flowFin. cash
($7M)$40M($23M)$8M$334M($183M)($444M)$4M($141M)$171MExchange-rate effectFX
$2.5B$198M$312M$2.5B$13.1B($1.8B)($1.2B)$265M($152M)$579MChange in cashΔ cash
-6%-12%-3%-0%11%32%41%17%9%4%4%ROICROIC
-14%-46%-20%-13%3%18%28%24%10%5%4%Return on equityROE
−14%−46%−20%−13%3%18%28%24%10%5%4%Retained to equityRetained/eq
Balance sheet
$3.4B$3.4B$3.7B$6.3B$19.4B$17.7B$22.2B$29.1B$36.6B$44.1B$43.5BCash & investmentsCash+inv
$499M$515M$949M$1.3B$1.9B$1.9B$3.0B$3.5B$4.4B$4.6B$4.1BReceivablesReceiv.
$2.1B$2.3B$3.1B$3.6B$4.1B$5.8B$12.8B$13.6B$12.0B$12.4B$13.8BInventoryInvent.
$1.9B$2.4B$3.4B$3.8B$6.1B$10.0B$15.3B$14.4B$12.5B$13.4B$15.3BAccounts payablePayables
$706M$389M$657M$1.1B($64M)($2.4B)$536M$2.7B$4.0B$3.6B$2.5BOperating working capitalOper. WC
$6.3B$6.6B$8.3B$12.1B$26.7B$27.1B$40.9B$49.6B$58.4B$68.6B$68.8BCurrent assetsCur. assets
$5.8B$7.7B$10.0B$10.7B$14.2B$19.7B$26.7B$28.7B$28.8B$31.7B$35.4BCurrent liabilitiesCur. liab.
1.1×0.9×0.8×1.1×1.9×1.4×1.5×1.7×2.0×2.2×1.9×Current ratioCurr. ratio
$6.0B$10.0B$11.3B$10.4B$12.7B$18.9B$23.5B$29.7B$35.8B$40.6BNet PP&ENet PP&E
$60M$68M$198M$207M$200M$194M$253M$244M$257M$257MGoodwillGoodwill
$22.7B$28.7B$29.7B$34.3B$52.1B$62.1B$82.3B$106.6B$122.1B$137.8B$148.5BTotal assetsAssets
$7.0B$9.6B$10.6B$11.8B$10.2B$5.3B$2.0B$4.7B$7.9B$8.2B$9.4BTotal debtDebt
$3.6B$6.3B$6.9B$5.5B($9.2B)($12.4B)($20.1B)($24.4B)($28.7B)($35.9B)($34.1B)Net debt / (cash)Net debt
-3.4×-3.5×-0.6×-0.1×2.7×17.6×71.5×57.0×20.2×12.9×13.1×Interest coverageInt. cov.
$16.8B$23.0B$23.4B$26.2B$28.4B$30.5B$36.4B$43.0B$48.4B$54.9BTotal liabilitiesTotal liab.
$376M$398M$556M$643M$655M$568M$409M$242M$63M$58MRedeemable interestsRedeemable
$785M$997M$834M$849M$850M$826M$785M$733M$704M$670MNoncontrolling interestsNCI
$4.8B$4.2B$4.9B$6.6B$22.2B$30.2B$44.7B$62.6B$72.9B$82.1B$86.9BShareholders’ equityEquity
4.8%4.0%3.5%3.7%5.5%3.9%1.9%1.9%2.0%3.0%3.7%Stock comp / revenueSBC/rev
Per share
721M830M853M887M3.25B3.39B3.48B3.48B3.50B3.53B3.54BShares out (diluted)Shares
$9.71$14.17$25.16$27.71$9.71$15.90$23.44$27.77$27.93$26.88$29.29Revenue / shareRev/sh
$-0.94$-2.36$-1.14$-0.97$0.22$1.63$3.61$4.30$2.03$1.08$1.08EPS (diluted)EPS
$-0.83$-1.00$1.16$1.22$1.35$2.83$3.54$2.85$3.09$2.75$3.74Owner earnings / shareOE/sh
$-1.95$-4.19$-0.00$1.22$0.86$1.48$2.18$1.25$1.02$1.76$1.63Free cash flow / shareFCF/sh
$1.78$4.11$2.46$1.50$0.97$1.91$2.06$2.55$3.24$2.42$3.65Cap. spending / shareCapex/sh
$6.59$5.11$5.77$7.46$6.84$8.92$12.86$17.97$20.84$23.28$24.55Book value / shareBVPS

Share counts before 2018 are restated ×5 for a stock split, so per-share figures sit on one basis.

The diluted share count moved ×3.66 into 2020 — shares issued, not a split the totals corroborate — and the per-share figures carry the counts as filed.

Per-share growththe realized rate an owner's share compounded
9-yr5-yr
Revenue / share+12.0%/yr+22.6%/yr
Owner earnings / share+15.4%/yr
EPS+37.1%/yr
Capital spending / share+3.5%/yr+20.0%/yr
Book value / share+15.1%/yr+27.8%/yr

The year, in the company's words

the filing →

Verbatim from the 10-K's management discussion. Each sentence is shown only because its subject, direction, and stated figures check out against the filed numbers on this page. The words are the company's; the arithmetic is the record's.

  • Net income-46.5%
    “In 2025, our net income attributable to common stockholders was $3.79 billion, representing a decrease of $3.30 billion compared to the prior year.”
    ✓ figure matches the filed record

Where the cash went

ReinvestBuybacksDividendsAcquisitionsRetainedBeyond op. cash

Each year's outlays against its operating cash: the mix, and how it drifts. The hatched cap is spending beyond that year's operating cash — financed from the balance sheet or borrowing, not operations.

FY2018FY2025

Net income is the accountant's number; owner earnings is the cash an owner could take out. The walk between them, off the cash-flow statement, and whether the gap is widening or holding.

In fiscal 2025 the business earned $9.7B of owner earnings, the operating cash left after the $5.0B it takes just to hold its position. It put $3.5B more into growth; free cash flow, after that spending, was $6.2B.

Reported net income$3.8B
Owner earnings$9.7B · 10% of revenue
FY2025FY2024FY2023FY2022FY2021
Reported net income$3.8B$7.1B$15.0B$12.6B$5.5B
Depreciation & amortizationnon-cash charge added back+$5.0B+$4.1B+$3.3B+$2.4B+$1.9B
Stock-based compensationreal costnon-cash, but a real cost+$2.8B+$2.0B+$1.8B+$1.6B+$2.1B
Working capital & othertiming of cash in and out, other non-cash items+$3.1B+$1.7B−$6.9B−$1.8B+$1.9B
Cash from operations$14.7B$14.9B$13.3B$14.7B$11.5B
Maintenance capital expenditurethe spending needed just to hold position and volume−$5.0B−$4.1B−$3.3B−$2.4B−$1.9B
Owner earnings$9.7B$10.8B$9.9B$12.3B$9.6B
Growth capital expenditurediscretionary; spent to get bigger, not to stand still−$3.5B−$7.2B−$5.6B−$4.7B−$4.6B
Free cash flow$6.2B$3.6B$4.4B$7.6B$5.0B
Owner-earnings marginowner earnings ÷ revenue10%11%10%15%18%

Owner earnings is the cash an owner could pull out without starving the business: operating cash less the maintenance capital it must spend to hold its position (here about $5.0B, roughly its depreciation, the rate its assets wear out). The other $3.5B of its capital spending is growth it chose, not upkeep it owed; charged only with the maintenance it must do, the business earns well more than the year's free cash flow shows. The cash-flow statement also adds stock comp back as non-cash, but it is a real cost paid in shares; counted as the expense it is (less $2.8B), owner earnings is nearer $6.9B.

Maintenance capex is estimated as depreciation where a growing business invests above it; free cash flow is the figure the scorecard's free-cash margin reads.

III

Quality & stewardship

Returns, the balance sheet, capital allocation, and pay.

Owner’s Scorecard

FY2025 10-K · source on SEC EDGAR →

Will it survive?

  • Comfortable
    Operating income $4.4B ÷ interest expense $338M
    What this means

    Operating profit covers interest with the kind of margin Graham wanted for a defensive holding. Necessary, not sufficient, it says solvent, not cheap.

  • Net cash
    Cash $16.5B + ST investments $27.5B − debt $9.4B
    What this means

    Cash and short-term investments exceed every dollar of debt by $34.7B, on net the company owes nothing, and can act from strength when others can't. Net debt is the leverage figure that matters: the cash is already set against the debt. Strategic or illiquid investments aren't counted here.

  • Tight
    DSO 18 + DIO 58 − DPO 63 days
    What this means

    Days cash is tied up between paying suppliers and collecting from customers. Lower is better; a long cycle means growth itself eats cash.

Is it a good business?

  • Below average through the cycle
    10-yr median, range -12%–41%; 4% latest = NOPAT $3.2B ÷ invested capital $75.0B
    Industry peers: median 5%
    What this means

    The rate the business earns on the money tied up in it, Buffett's north star, because over time a stock tracks the ROIC beneath it. Above ~15% sustained hints at a moat; a return below the cost of capital (~8%) erodes value as a business grows rather than building it — the test Buffett weighs most. The headline is the median of the last 10 years (it ran 4% most recently), so one peak or trough year doesn't set the verdict. Asset-light businesses (R&D expensed, little capital) read artificially high, pair this with Owner Earnings.

  • Solid through the cycle
    10-yr median margin, range -9%–18%; latest $9.7B = operating cash $14.7B − maintenance capex $5.0B
    Industry peers: median 7%
    What this means

    What an owner could take out without starving the business: operating cash less the maintenance capital it must spend to hold its position — Buffett's owner earnings. That's 10% of revenue this year, a 10% median across 10 years. It chose to put $3.5B more into growth, so free cash flow this year was $6.2B — the gap is investment, not weakness. Treating stock comp as the real expense it is (less $2.8B of SBC) leaves $6.9B.

  • Cash-backed
    Cash from ops $14.7B ÷ net income $3.8B
    What this means

    How much of reported profit showed up as operating cash. Above 1× is reassuring; well below suggests earnings lean on accruals. One year is noisy, growth and working-capital swings distort it, and this is operating cash, not free cash. Watch the multi-year trend.

How is the cash used?

  • Not enough data
    What this means

    The filing data didn't include the inputs for this check.

  • Investing or harvesting? 1.70×
    Expanding
    Capex $8.5B ÷ depreciation $5.0B
    What this means

    Descriptive, not a grade. Above ~1× means investing faster than assets wear out (growth, or, sustained for years, today's earnings carrying less depreciation than tomorrow's will). Below means spending less than it's wearing out (efficiency, or a melting asset base). The ratio won't tell you which; the filings will.

The promise and the pay packet

  • Is the buyback buying ownership, or mopping up? 3.0%
    The count is flat
    Stock compensation $2.8B (fiscal 2025), 3.0% of revenue · no repurchases · diluted shares +1.5% since 2022
    What this means

    Stock handed to employees is a real cost paid in the owner's own currency: it is charged against profit, but the shares it creates are permanent. Many companies repurchase stock at the same time, which looks like a return of capital and often is not — if the count barely moves, the cash merely cancelled the pay packet and bought the owner nothing. The three states worth telling apart are a count genuinely shrinking, a count standing still despite large repurchases, and a count rising because the issuance was never offset at all.

Graham’s defensive tests · 3 of 4 met

Graham’s numerical criteria for the defensive investor (The Intelligent Investor, ch. 14), run on the filings. A floor of safety, not a buy signal; many fine modern businesses fail his strictest liquidity rules by design.

  • Adequate size Pass
    Revenue ≥ $2B · $94.8B
    What this means

    Big enough to weather a storm. Graham's 1972 floor was ~$100M of sales (≈ $700M today); we use a $2B revenue line as a conservative modern stand-in.

  • Strong liquidity Pass
    Current ratio ≥ 2× · 2.16×
    What this means

    Current assets at least twice current liabilities, near-term bills covered without touching the business. Strict by design: many cash-rich modern firms run leaner and miss it, holding their cushion in longer-dated securities.

  • Conservative debt Pass
    Debt ≤ working capital · $9.4B vs $36.9B WC
    What this means

    Graham's rule that borrowings not exceed net current assets. Capital-heavy and buyback-heavy firms routinely fail it, read it next to interest coverage, not alone.

  • Earnings stability Miss
    A profit every year (10-yr record) · 4 loss years
    What this means

    Graham wanted earnings in each of the past ten years, the stability a defensive owner leans on.

  • Dividend record
    Uninterrupted dividends · no dividend line tagged in the data
    What this means

    An unbroken dividend was Graham's mark of durability. This record carries no dividends-paid line in any year — common for partnerships, whose distributions file under tags the chain doesn't read — so the criterion is withheld rather than judged on silence.

  • Earnings growth
    Earnings +33% over the record ·
    What this means

    Earnings were negative early in the record, a growth rate isn't meaningful.

  • Moderate price
    P/E ≤ 15 and P/E × P/B ≤ 22.5 · decided by the price
    What this means

    Graham's valuation gate, the wall he kept between a sound business and a sound investment. Three-year average earnings are $2.18/share (latest year $0.96), the averaged base the calculator's gate runs on, and book value is $20.80/share. Enter a price in “What the price implies” just below for the P/E, P/B, and whether it clears. But this is the rule Buffett outgrew: there's no hard P/E law, and a wonderful business can deserve a far richer multiple if the thesis holds, treat it as the bargain-hunter's floor, not a verdict on the price.

Durability & moat, 2016–2025

Whether the record’s returns held, and what the capital reinvested earned.

  • Profitable years 6 of 10
    What this means

    Lost money in 4 year(s), look at what happened there before trusting the average.

  • Return on capital ≥ 15% 3 of 10 yrs
    What this means

    A moat shows up as a high return on invested capital that holds year after year, not one good vintage.

  • Operating margin −8% → 7% (3-yr avg ends)
    What this means

    Through the cycle the operating margin widened — about −8% early to 7% lately, median 5% — pricing power intact or improving.

  • Reinvestment, incremental ROIC 12%
    What this means

    Reinvested capital came back at only a modest incremental return — near the cost of capital, where extra growth adds little per dollar. The record shows whether it is a soft stretch or a thinning moat.

  • Worst year 2017 · −13.9% op. margin
    What this means

    Operations went underwater in 2017, understand why before trusting the good years.

All figures as filed; the source filing is linked above.

Current Position

as of the latest quarter, Jun 30, 2026

Can the business pay what it owes this year, off the freshest balance sheet: the quality of the assets, the debt actually coming due, and what a low ratio means here.

Current assets$68.8B
  • Cash & short-term investments$43.5B
  • Receivables$4.1B
  • Inventory$13.8B
  • Other current assets$7.4B
Current liabilities$35.4B
  • Debt due within a year$1.3B
  • Accounts payable$15.3B
  • Other current liabilities$18.8B
Current ratio1.94×all current assets ÷ what's due · Graham looked for 2×
Quick ratio1.55×stricter: inventory excluded
Cash ratio1.23×strictest: cash alone against what's due
Working capital$33.3Bthe cushion left after near-term bills
Debt due this year vs. cash$1.3B due · $43.5B cash covered by cash on hand, no refinancing forced · both figures from the Jun 30, 2026 balance sheet
Revenue, latest quarter vs. a year ago+25.5%the freshest read on whether the business is still growing
Current ratio, recent quarters1.8× → 1.9×
Deeper floors
Tangible book value$86.5Bequity stripped of goodwill & intangibles
Net current asset value$7.8BGraham's net-net: current assets less all liabilities
Debt incl. operating leases$15.8B$6.7B of it operating leases; with finance leases, “total fixed claims” below reaches $16.0B (annual-report basis)
Deferred revenue$7.5Bcustomer cash collected before delivery; operating float

From the company's latest filing.

Debt by another name. What the business owes on the property, aircraft, stores and equipment it rents rather than owns is a fixed claim due on a schedule; added back to the debt, it is the true leverage. That ladder, operating and finance leases together, and what it adds to the debt on the page above.

Operating leasesFinance leases
'26$1.3B
'27$1.2B
'28$1.0B
'29$901M
'30$809M
later$2.7B

Lease payments by year, scaled to the largest; “later” is everything beyond year five, shown apart. These are the contractual cash payments, before the interest the filing imputes back out to the balance-sheet liability.

Due in the next 12 months$1.3Ba fixed cash payment, owed whether or not the business has a good year
Total lease payments$8.0Bevery year plus the tail, undiscounted: the full cash the leases will take
On the balance sheet$6.6Bthe present value of those payments, the recognised lease liability

True leverage: debt plus leases

On-balance-sheet debt$9.4B
Lease obligations (present value)$6.6B
Total fixed claims on the business$16.0B

Counting the leases the way Buffett does, the fixed claims on this business come to $16.0B, of which the leases are 41%. The lease wall above and the debt schedule together are the calendar of what must be paid, and when.

Lease ladder read from the ASC 842 tags in the company’s Dec 31, 2025 annual report and reconciled: the yearly buckets sum to the undiscounted total, which less the imputed interest equals the balance-sheet liability; a ladder that doesn’t tie out is withheld.

How the cash was used, 2016–2025

Over the record, the business generated $79.4B of operating cash; how management split it reads as a reinvestor, most operating cash is plowed back into the business.

  • Reinvested$53.7B · 68%
  • Retained (debt / cash)$25.7B · 32%
  • Source of fundingOperating cash

    Operating cash covered reinvestment and returns; over the span debt rose $2.4B and cash and short-term investments rose $40.1B.

  • Net change in share count390.7%

    The diluted count rose from 721M to 3538M: issuance (stock pay, deals) outran any buybacks, so owners were diluted on net.

  • Dividend record

    No dividend line was reported in the filing data over the span; the record here neither confirms nor rules out a payout.

  • Return on what it retained26%

    Of the earnings it kept rather than paid out ($40.2B over the span), annual owner earnings (first three years vs last three) grew $10.3B, so each retained $1 added about 0.26 of yearly owner earnings. Buffett's test, run on owner earnings instead of market value.

Buybacks are gross of stock issued to staff; the share-count line above is the net of that, the figure that decides whether owners gained. The average price paid blends a year of purchases (and any accelerated repurchase), so it is close, not exact. The record of where the cash went and on what terms.

Management, ownership & pay

read the proxy →

From the proxy: how much of the business the people running it own, and how they are paid.

  • Insider ownership19.9%

    The stake all directors and executive officers hold together, per the 2025 proxy: skin in the game, the first thing Munger reads.

  • Stock-based compensation$2.8B

    The slice of the business handed to employees in shares in fiscal 2025, 3.0% of revenue, equal to 64.9% of operating profit. Buffett's oldest accounting fight: this is compensation, compensation is an expense, real whether or not the headline earnings admit it. One trap: the cash-flow statement adds SBC back, so the operating cash, and the owner earnings drawn from it, are flattered by exactly this amount; counted as the cost it is, what an owner keeps is lower.

Peers, Automobiles

The same industry, side by side on owner economics. Each column names the period it is read over, and a median resting on fewer than three years carries that count beside it; the group median at the foot is the line to read each figure against.

CompanyRevenuelatest FY, USDGross marginmedian over the recordOp. marginmedian over the recordROICmedian over the recordOwner earn. marginmedian over the record
FFord Motor Company$187.3B15%3.0%3%2y7%
GMGeneral Motors Company$185.0B20%5.6%4%6%
STLAStellantis N.V.$176.7B17%6.3%23%5%
HMCHonda Motor Company Ltd.$136.8B21%5.2%5%4%
TSLATesla Inc.$94.8B19%5.5%6%10%
VOLVBAB Volvo$55.3B24%11.6%8%
PCARPACCAR Inc.$28.4B21%4y11.6%23%11%
LILi Auto Inc.$16.6B19%-3.8%-2%14%
Group median20%5.5%5%7%
IV

The price

What a price has to assume.

What the price implies

reverse-DCF

Type today's close and see the owner-earnings growth you'd have to believe to justify it, beside what Tesla Inc. has delivered.

$

Through the cycle, Tesla Inc. earns about $9.7B on its 10.3% median owner-earnings margin. This year’s 10.2% margin runs in line with that. Normalize, below, values the price on that through-cycle figure rather than the latest year.

Base

The assumptions

9.0% = the 4.68% 10-year Treasury (Jul 30, 2026) + 4.32 points of equity premium. The rate you require is yours to set.

Enter a price above to run it.

Implied by the price
Owner-earnings growth · ’21→’25−2%/yr
Owner-earnings growth · since FY2019+34%/yr
Owner-earnings yield
P/E (3-yr earnings ’23–’25)
P/B
Graham’s price gate

Graham capped the multiple at 15×; Buffett and Munger let that rule go: a wonderful business can deserve 50× if the thesis holds. The gate marks the bargain-hunter's floor.

Against a high-grade bond: Graham’s yardstick bond yield%

Prefilled with the 10-year Treasury (4.68%, as of Jul 30, 2026). Edit it for today’s exact figure, or a AAA corporate yield.

Graham measured a stock against the bond you could own instead, the heart of his margin of safety. Enter a price above to weigh the owner-earnings yield against this bond.

Free cash flow $5.8B on 3950M shares outstanding, per the 10-Q cover, as of 2026-07-16; net cash $34.1B. The base is the latest year by default; Normalize values it on the through-cycle median owner-earnings margin (to avoid paying on a peak year). Net of stock comp treats option pay as the expense it is. Capex ($12.9B) runs well above depreciation ($5.4B), so this is a build-out; Steady-state swaps total capex for maintenance (≈ depreciation), lifting the base to about $13.7B, the cash it would throw off if it stopped expanding. The dials set the multiple a growth belief justifies; the price, and every dollar on this page, is yours.

Cite: Owner Scorecard, "Tesla Inc. (TSLA), the owner's record," https://ownerscorecard.com/c/TSLA, data as of 2026-07-18.

Manual order: ← TSHA its page in the Manual TSN →

Industry order: ← TM the Automobiles chapter VFS →