BRK-A · As filed with the SEC
Berkshire Hathaway cash flow statement, by quarter
The statement as Berkshire Hathaway presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.
Consolidated Statements of Cash Flows · USD
| USD | Q2 2026 3 months ended Jun 30, 2026 | Q1 2026 3 months ended Mar 31, 2026 | Q4 2025 3 months ended Dec 31, 2025 | Q3 2025 3 months ended Sep 30, 2025 |
|---|---|---|---|---|
| Cash flows from operating activities: | ||||
| Net earnings | — | 10,179,000,000 | — | — |
| Adjustments to reconcile net earnings to operating cash flows: | ||||
| Investment (gains) losses | — | 1,605,000,000 | — | — |
| Depreciation and amortization | — | 3,510,000,000 | — | — |
| Discount accretion on investments, principally U.S. Treasury Bills | — | (3,068,000,000) | — | — |
| Other | — | 277,000,000 | — | — |
| Changes in operating assets and liabilities: | ||||
| Unpaid losses and loss adjustment expenses | — | 223,000,000 | — | — |
| Deferred charges - retroactive reinsurance | — | 252,000,000 | — | — |
| Unearned insurance premiums | — | 1,443,000,000 | — | — |
| Receivables and originated loans | — | (3,173,000,000) | — | — |
| Other assets | — | (1,358,000,000) | — | — |
| Other liabilities | — | (988,000,000) | — | — |
| Income taxes | — | 1,536,000,000 | — | — |
| Net cash flows from operating activities | — | 10,438,000,000 | — | — |
| Cash flows from investing activities: | ||||
| Purchases of equity securities | — | (15,938,000,000) | — | — |
| Sales of equity securities | — | 24,087,000,000 | — | — |
| Purchases of U.S. Treasury Bills and fixed maturity securities | — | (189,625,000,000) | — | — |
| Sales of U.S. Treasury Bills and fixed maturity securities | — | 12,491,000,000 | — | — |
| Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities | — | 179,028,000,000 | — | — |
| Acquisitions of businesses, net of cash acquired | — | (9,690,000,000) | — | — |
| Purchases of property, plant and equipment and equipment held for lease | — | (4,986,000,000) | — | — |
| Other | — | 325,000,000 | — | — |
| Net cash flows from investing activities | — | (4,308,000,000) | — | — |
| Cash flows from financing activities: | ||||
| Insurance and Other | — | 7,000,000 | — | — |
| Railroad, Utilities and Energy | — | 4,568,000,000 | — | — |
| Insurance and Other | — | (2,543,000,000) | — | — |
| Railroad, Utilities and Energy | — | (713,000,000) | — | — |
| Changes in short term borrowings, net | — | (961,000,000) | — | — |
| Acquisitions of treasury stock | — | (235,000,000) | — | — |
| Other, principally transactions with noncontrolling interests | — | 51,000,000 | — | — |
| Net cash flows from financing activities | — | 174,000,000 | — | — |
| Effects of foreign currency exchange rate changes | — | (63,000,000) | — | — |
| Increase (decrease) in cash and cash equivalents and restricted cash | — | 6,241,000,000 | — | — |
| Cash and cash equivalents and restricted cash at the beginning of the year | 58,810,000,000 | 52,569,000,000 | 77,111,000,000 | 101,228,000,000 |
| Cash and cash equivalents and restricted cash at the end of the second quarter | 41,360,000,000 | 58,810,000,000 | 52,569,000,000 | 77,111,000,000 |
| Insurance and Other | 35,096,000,000 | 51,478,000,000 | 47,719,000,000 | 72,156,000,000 |
| Railroad, Utilities and Energy | 5,513,000,000 | 6,644,000,000 | 4,158,000,000 | 4,150,000,000 |
| Insurance and Other | 35,096,000,000 | 51,478,000,000 | — | 72,156,000,000 |
| Railroad, Utilities and Energy | 5,513,000,000 | 6,644,000,000 | — | 4,150,000,000 |
| Restricted cash included in other assets at the beginning of the year | 688,000,000 | 692,000,000 | 805,000,000 | 742,000,000 |
| Restricted cash included in other assets at the end of second quarter | 751,000,000 | 688,000,000 | — | 805,000,000 |
As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.