Vertical Group: “TSLA May Have Admitted To Actionably False Statements In Prior Filings”

From Gordon Johnson of The Vertical Group

TSLA Admits to Actionably False Statements in Prior 10-Q Filings

One of the key concerns surrounding TSLA, in our opinion, is the idea that the company could currently be in receipt of a Wells Notice (as we’ve published multiple times before), rendering its ability to raise capital difficult (we are not aware of such an action, but continue to question why TSLA has not tapped the capital markets given our expectation that its cash balance will fall below the critical $1bn threshold in 2Q18, w/ ~$500mn in overseas cash [based on our analysis/opinion] that it does not have ready access to, and its decision, days after 1Q18 closed, to drain its money market account to pay out suppliers $700mn-$800mn  [based on our analysis/opinion] suggesting the company, assuming our analysis is accurate, is in desperate need of cash [and its end-of-quarter cash balance could be inflated (again, based on our analysis/opinion)]; our analysis is based on: [a] our analysis/opinion of post quarter financial SEC filings, and [b] our understanding of accounting).

Thus, based on the comments below from a new July 11th, 2018 filing (we found just today, and we do not believe is widely known by Consensus), it seems our concerns around TSLA’s inability to raise capital, at present, via an equity raise and/or 144A debt filing, could be justified. Below, without comment, we provide a few excerpts from the new July 11th, 2018 filing we just obtained (we remind our readers that TSLA is the defendant).

Exhibit 1: Page 5 of July 11th, 2018 Filing

Exhibit 2: Pages 5-6 of July 11th, 2018 Filing

Exhibit 3: Page 13 of July 11th, 2018 Filing

Tesla stock and bonds appear to be getting hit on the news…

… as the new TSLA CDS now implies 30% odds of default in 3 years:

Some more details from the lawsuit via Paul Huettner:

Full filing below

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