SAN FRANCISCO -- Tesla Inc. booked $189.5 million in automotive regulatory credits during the third quarter which helped contribute to profitability, the company said in a quarterly filing on Friday.

Tesla last month disclosed $52 million in "zero emission vehicle" credit sales, but the quarterly filing includes all regulatory credits, including the ZEV credits.

Higher gross margins that exceeded Tesla's guidance in the quarter were helped by lower costs and an "increase in regulatory credits, which have no associated costs," Tesla said.

The new disclosure shows that 44 percent of the net profit Tesla reported last week was attributed to previously undisclosed regulatory credits.