But isn't that the basis of the stock market? Analysts estimate and the CEO executes to meet or exceed those expectations. Are you just skeptical of Tesla meeting those expectations or all companies that are public? Do you have information that the Analysts don't have access to as the basis of your skepticism?
It is a highly educated guess. The point is that he didn't just pull the number out of his ass. Clearly nobody knows the future for certain, and there isn't any way to know exactly how much revenue they are going to have in 2013, but using company guidance and analyst estimates seems like a pretty good starting point.