Tesla, Inc. — Earnings Quality Grade C
TSLA · Consumer Cyclical
Some red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 18 days, change +1 days YoY
AR outpaced revenue for 2 consecutive years
Revenue -2.9%, CFFO -1.2%. Cash follows revenue
Expense Quality
Inventory 3.1% vs COGS -3.1%. Normal
CapEx growth -24.8% vs revenue -2.9%. Normal
SG&A/Gross Profit = 34.1%. Normal
Gross margin 18.0%, change +0.2pp. Stable
Cash Flow Quality
CFFO/NI = 3.89. Profits backed by cash
FCF $6.2B, FCF/NI = 1.64
Accruals ratio = -7.9%. Low accruals
Cash $44.1B covers debt $14.7B
Balance Sheet Health
Goodwill+Intangibles $1.4B = 2% of equity. Manageable
Debt/EBITDA = 1.3x. Healthy
Other assets 10.7% vs revenue -2.9%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -6% YoY. Normal
Manipulation Score
M-Score = -2.87 (< -2.22). Unlikely manipulator
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-08