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Berkshire Hathaway-B — 盈利质量

$打开交互终端运行 `audit earning-quality` 并使用自定义选项。→
资本流向回报率指标盈利质量负债纪律护城河评估
EARNING QUALITY

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


[+] Accruals Ratio: Median -1.3%
    ↳ OCF > NI, excellent cash generation
[+] Cash Conversion: Median 131%
    ↳ > 80% = strong, < 50% = weak
[~] FCF Conversion: Median 75%
    ↳ > 80% = excellent quality


Metric  Accruals  Cash Conv   FCF Conv
--------------------------------------
Mean       -0.1%     161.3%      96.6%
Median     -1.3%     130.8%      75.4%
Max         5.3%     930.1%     568.6%
Min        -6.3%      34.4%      13.1%
CoV      4457.0%     135.3%     138.7%
Slope   0.36%/yr  -6.77%/yr  -4.00%/yr
R²           23%         2%         2%


[DATA]


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%
audit earning-quality
EARNING QUALITY TICKER: [US.BRK.B - Berkshire Hathaway-B] PERIOD: [2010-ANNUAL ~ 2025-ANNUAL]
[+] Accruals Ratio: Median -1.3% ↳ OCF > NI, excellent cash generation
[+] Cash Conversion: Median 131% ↳ > 80% = strong, < 50% = weak
[~] FCF Conversion: Median 75% ↳ > 80% = excellent quality
Metric Accruals Cash Conv FCF Conv
--------------------------------------
Mean -0.1% 161.3% 96.6%
Median -1.3% 130.8% 75.4%
Max 5.3% 930.1% 568.6%
Min -6.3% 34.4% 13.1%
CoV 4457.0% 135.3% 138.7%
Slope 0.36%/yr -6.77%/yr -4.00%/yr
R² 23% 2% 2%
[DATA]
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%