According to Woofun AI, Tesla (TSLA.US) currently has a stable Bitcoin reserve size of 11,509. With the recent market recovery, the overall valuation of this part of the asset has recovered to the level of nearly $1 billion.
According to data compiled by Woofun AI, Tesla (TSLA.US) recorded more than $122 million in unrealized revenue in 7 days. Looking back at the valuation trajectory, as of December 31, 2025, its reported asset value was $1,008 million; due to seasonal market fluctuations, this figure fell back to $674 million by June 30, 2026. Entering the end of the third quarter of 2026, as the price of Bitcoin broke through the $84,000 mark, the value of Tesla (TSLA.US) holdings increased by more than US$240 million from its mid-year low, drastically narrowing the gap with the previous high.
Notably, data from October 13, 2026 showed that the company did not adjust the size of the assets it managed for multiple fiscal quarters.
Judging from the evolution of strategy, Tesla (TSLA.US) completed its initial entry in February 2021 for $1.5 billion. Management then carried out two strategic sales: a 10% sale in the first quarter of 2021 to test spot liquidity; another sale of around 75% in July 2022 due to cash flow pressure due to blocked plant operations across Asia. Since then, the relevant wallet has been idle for a long time. Cryptocurrency intelligence agency analysis indicates that Tesla (TSLA.US) currently adopts a passive holding model and no longer actively carries out spot market arbitrage operations.
At the regulatory and accounting level, the US Financial Accounting Standards Board requires that unrealized gains and losses be measured at fair market value and directly included in the balance sheet, avoiding penalties for assets due to temporary declines. Meanwhile, SpaceX (SPCX.US) holds approximately 8,285 bitcoins, highlighting the diversified layout trend of Musk's companies. Tesla (TSLA.US) will submit an audited Bitcoin reserve balance to the US Securities and Exchange Commission when the financial results for the third quarter of 2026 are announced, becoming the next key observation point.