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Autos & Transportation Equipment: Crypto assets (ASU 2023-08)

Note: ASU 2023-08 requires fair value measurement and specific disclosures for in-scope crypto assets.
Tesla, Inc. (TSLA) · Form 10-Q for period ended 2025-09-30 · filed 2025-10-23 · Section: Note 1 – Summary of Significant Accounting Policies

(1) As a result of the adoption of ASU No. 2023-08, Accounting for and Disclosure of Crypto Assets , the previously reported periods in 2024 have been recast. See Recent Accounting Pronouncements below for further details.

The following table presents the reconciliation of basic to diluted weighted average shares used in computing net income per share of common stock attributable to common stockholders (in millions):

Three Months Ended September 30,Nine Months Ended September 30,
2025202420252024
Weighted average shares used in computing net income per share of common stock, basic3,2273,1983,2233,192
Add:
Stock-based awards299290300286
Convertible senior notes———1
Warrants—9—10
Weighted average shares used in computing net income per share of common stock, diluted3,5263,4973,5233,489

The following table presents the potentially dilutive shares that were excluded from the computation of diluted net income per share of common stock attributable to common stockholders, because their effect was anti-dilutive (in millions):

Verbatim excerpt (172 words), formatting simplified. View full filing on EDGAR →

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