Crandles could answer this better but my take is that it depends on how it is presented financially.
The factory has been funded out of debt, the batteries were partially funded out of Q3 shipments and the more cars they make, the more goes on inventory. So it is not as if making the cars, but not shipping the cars, will cost the finances the total cost of the vehicle. It will hit cash flow though as the cash will be locked up in stock which has not been delivered.
The more they make in 2019, the better the situation in Q1 2020, but the worse the cash flow in Q4 2019.
In the end it depends how well they are doing overall as to how it reflects in profits and cash flow.