Tesla’s Bitcoin investment is once again in the spotlight as the electric carmaker’s holdings soared to $1.2 billion, following a sharp rally in Bitcoin’s price during the second quarter of 2025. The surge comes after BTC rose 30%, from around $83,000 on April 1 to $118,000 by the end of June.
FASB Rule Change Helps Tesla Report Fair Value of Digital Assets
A key driver of this balance sheet boost is a new accounting rule introduced by the Financial Accounting Standards Board (FASB), which allows companies to mark crypto assets to market value each quarter.
This change took effect in Q1 2025 and replaced the old system, where firms had to record the lowest value of their digital holdings during the reporting period — even if the market later recovered.
Now, companies like Tesla can reflect crypto gains in real time, giving shareholders a clearer picture of the asset’s performance.
Tesla Holds Over 11,500 BTC: One of the Largest Corporate Positions
As of its latest report, Tesla holds 11,509 BTC, placing it among the top 10 publicly traded companies with Bitcoin exposure, according to BitcoinTreasuries.Net. With BTC trading at approximately $118,000, the value of this position totals more than $1.2 billion.
This gain not only strengthens Tesla’s digital asset portfolio, but also adds diversification to its balance sheet, something many other firms are beginning to emulate as institutional crypto adoption expands.
Q2 Financial Performance Meets Expectations
In addition to its crypto-related boost, Tesla reported Q2 revenue of $22.5 billion, closely matching Wall Street expectations. Earnings-per-share came in at $0.40, in line with analyst forecasts.
Shares of TSLA edged up 0.71% in post-market trading to $331.56, reflecting investor confidence in both operational and digital asset performance.
Outlook: Bitcoin’s Price Could Further Impact Tesla’s Financials
With Bitcoin currently holding above the $118,000 level, any further upward momentum could continue to positively impact Tesla’s quarterly results under the new accounting rules. Investors and analysts alike will be closely watching BTC’s next move, as it increasingly plays a role in corporate earnings dynamics.
Disclaimer
This content is for informational purposes only and does not constitute financial, investment, or legal advice. Cryptocurrency trading involves risk and may result in financial loss.