Adds dropped word 'maker' in headline

** Nikola's shares NKLA.O tumble 28.2% to $0.54 premarket

** The e-truck and hydrogen truck maker is nearing filing for a bankruptcy, WSJ reports, citing people familiar with the matter

** Co was exploring options, including selling parts of or the entire company, Bloomberg News reported last month

** Co's cash and cash equivalents fell sharply to $198.3 mln at end September, from $464.7 million at end of 2023

** NKLA shares have lost more than 99% of their value since going public in 2020; as of last close, shares lost 36.8% YTD

(Reporting by Sanchayaita Roy in Bengaluru)

((sanchayaita.roy@thomsonreuters.com))