Berkshire Hathaway Inc. Financial Statements FY2021-FY2026Q2

Berkshire Hathaway Inc. (BRK.A) Financial Statements in Beancount — Open Ledger

Berkshire Hathaway's income statement and balance sheet, FY2021 through FY2026Q2, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/berkshire-hathaway

Latest analysis: Berkshire Hathaway Q2 2026 Earnings: $25.7B of Net Income, $10.9B of Unrealized Gains

Key Figures

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

Fiscal years end December 31 (SEC CIK 0001067983); FY2026Q2 is the first half of 2026 from the Form 10-Q and the IR release. As an insurer and holding company, the chart adds Assets:NonCurrent:Investments (equity securities at fair value), Assets:NonCurrent:FixedMaturities, Liabilities:NonCurrent:InsuranceReserves and Liabilities:NonCurrent:RailroadUtilityDebt; Income:Revenue carries premiums, sales and rail/utility revenue, while investment gains sit under Income:OtherNet.

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MUSD; 195,483 MUSD means 195,483 million US dollars.
• Additional accounts — Assets:NonCurrent:Investments,
  Assets:NonCurrent:FixedMaturities,
  Liabilities:NonCurrent:RailroadUtilityDebt,
  Liabilities:NonCurrent:InsuranceReserves, opened beyond the standard chart
  (see each account's open line in main.bean).

Analysis

• Berkshire Hathaway Q2 2026 Earnings: $25.7B of Net Income, $10.9B of Unrealized Gains — FY2026Q2

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of Berkshire Hathaway Inc.'s publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Berkshire Hathaway Inc.; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.