Berkshire Hathaway-B — Earning Quality

EARNING QUALITY

TICKER: [US.BRK.B - Berkshire Hathaway-B]
PERIOD: [2010-ANNUAL ~ 2025-ANNUAL]


[+] Accruals Ratio: -0.1% (OCF > NI, excellent cash generation)
[+] Cash Conversion: 161% (> 80% = strong, < 50% = weak)
[+] FCF Conversion: 97% (> 80% = excellent quality)


Metric                Value
---------------------------
Avg Accruals Ratio    -0.1%
Avg Cash Conversion    161%
Avg FCF Conversion      97%
Cash Conv Stability  135.3%


Period       Net Income     OCF     FCF  Accruals  Cash Conv  FCF Conv
----------------------------------------------------------------------
2010 ANNUAL      12.97B  17.89B  11.91B     -1.3%     138.0%     91.9%
2011 ANNUAL      10.25B  20.48B  12.29B     -2.6%     199.7%    119.8%
2012 ANNUAL      14.82B  20.95B  11.18B     -1.4%     141.3%     75.4%
2013 ANNUAL      19.48B  27.70B  16.62B     -1.7%     142.2%     85.3%
2014 ANNUAL      19.87B  32.01B  16.82B     -2.3%     161.1%     84.7%
2015 ANNUAL      24.08B  31.49B  15.41B     -1.3%     130.8%     64.0%
2016 ANNUAL      24.07B  32.65B  19.69B     -1.4%     135.6%     81.8%
2017 ANNUAL      44.94B  45.73B  34.02B     -0.1%     101.8%     75.7%
2018 ANNUAL       4.02B  37.40B  22.86B     -4.7%     930.1%    568.6%
2019 ANNUAL      81.42B  38.69B  22.71B      5.2%      47.5%     27.9%
2020 ANNUAL      42.52B  39.77B  26.76B      0.3%      93.5%     62.9%
2021 ANNUAL      89.94B  39.43B  26.15B      5.3%      43.8%     29.1%
2022 ANNUAL     -22.76B  37.35B  21.89B     -6.3%          -         -
2023 ANNUAL      96.22B  49.20B  29.79B      4.4%      51.1%     31.0%
2024 ANNUAL      89.00B  30.59B  11.62B      5.1%      34.4%     13.1%
2025 ANNUAL      66.97B  45.97B  25.04B      1.7%      68.6%     37.4%