If Tesla (EM) did not sell all that BTC, then it would be more accurate to say that it is an unrealized profit - and EM has stated that it has no intention of selling that BTC, although this may change at any time.
This lol. Technically, it really isn't considered as "profits" if the assets haven't been sold yet in the first place. It's quite misleading, but I guess Cointelegraph's goal was to make it misleading enough to trick people to talk about it, and here we are. 🤷♂️