According to Woofun AI, Tesla Motors (TSLA.US) currently maintains a stable Bitcoin reserve of 11,509 coins, and with the recent market recovery, the overall valuation of this asset has climbed back to nearly $1 billion.
Data compiled by Woofun AI shows that Tesla Motors (TSLA.US) recorded more than $122 million in unrealized gains over a seven-day period.
Tracing the valuation trajectory, the reported asset value stood at $1.008 billion as of December 31, 2025; due to seasonal market fluctuations, that figure fell to $674 million by June 30, 2026.
By the end of the third quarter of 2026, as Bitcoin's price broke through the $84,000 mark, the value of Tesla Motors (TSLA.US) holdings increased by more than $240 million from its mid-year low, significantly narrowing the gap with earlier highs.
Notably, data from October 13, 2026 shows that the company has not adjusted the size of its managed assets across multiple accounting quarters.
In terms of strategy evolution, Tesla Motors (TSLA.US) completed its initial entry in February 2021 with $1.5 billion. Management subsequently executed two strategic sales: selling 10% in the first quarter of 2021 to test spot liquidity, and in July 2022, due to cash flow pressure from operational disruptions at factories across Asia, selling approximately another 75%. Since then, the relevant wallets have remained dormant for an extended period.
Analysis from cryptocurrency intelligence agencies indicates that Tesla Motors (TSLA.US) now adopts a passive holding model and no longer actively engages in spot market arbitrage.
On the regulatory and accounting front, the U.S. Financial Accounting Standards Board requires measurement at fair market value, with unrealized gains and losses recorded directly on the balance sheet, avoiding penalties on assets due to temporary declines.
Meanwhile, SpaceX (SPCX.US) holds approximately 8,285 Bitcoins, highlighting the trend of diversified positioning across companies owned by Musk.
When its third-quarter 2026 financial report is released, Tesla Motors (TSLA.US) will submit audited Bitcoin reserve balances to the U.S. Securities and Exchange Commission, making this the next key observation point.