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개요

Berkshire Hathaway Inc. Financial Statements FY2021-FY2026Q3

Berkshire Hathaway's income statement and balance sheet, FY2021 through FY2026Q3, 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… 원장 메모

재무 상태

순자산과 이를 구성하는 계정

순자산
지난 12개월의 자산과 부채 합계
761,368 MUSD
+13,458 MUSD전월 대비
계정
현재 자산 및 부채 계정 잔액

자금 흐름

계정 범주별 월간 수입과 지출

2026년 9월
유입
2026년 9월
+117,593 MUSD
주요 수입원
이전 최대 3개 기간의 평균
+39,295 MUSD
모두 보기
유출
2026년 9월
-95,481 MUSD
주요 지출
이전 최대 3개 기간의 평균
-30,739.33 MUSD
모두 보기

최근 활동

분개를 반영한 원장 활동

거래
현재 필터와 일치하는 최신 거래

수입 대 지출

수입 대 지출
선택한 기간의 각 구간별 총 수입과 지출을 비교하는 막대 차트.
기간별 데이터
기간수입지출순이익
2021-12-31354,636 MUSD264,841 MUSD89,795 MUSD
2022-01-310 MUSD0 MUSD0 MUSD
2022-02-280 MUSD0 MUSD0 MUSD
2022-03-310 MUSD0 MUSD0 MUSD
2022-04-300 MUSD0 MUSD0 MUSD
2022-05-310 MUSD0 MUSD0 MUSD
2022-06-300 MUSD0 MUSD0 MUSD
2022-07-310 MUSD0 MUSD0 MUSD
2022-08-310 MUSD0 MUSD0 MUSD
2022-09-300 MUSD0 MUSD0 MUSD
2022-10-310 MUSD0 MUSD0 MUSD
2022-11-300 MUSD0 MUSD0 MUSD
2022-12-31234,121 MUSD256,880 MUSD-22,759 MUSD
2023-01-310 MUSD0 MUSD0 MUSD
2023-02-280 MUSD0 MUSD0 MUSD
2023-03-310 MUSD0 MUSD0 MUSD
2023-04-300 MUSD0 MUSD0 MUSD
2023-05-310 MUSD0 MUSD0 MUSD
2023-06-300 MUSD0 MUSD0 MUSD
2023-07-310 MUSD0 MUSD0 MUSD
2023-08-310 MUSD0 MUSD0 MUSD
2023-09-300 MUSD0 MUSD0 MUSD
2023-10-310 MUSD0 MUSD0 MUSD
2023-11-300 MUSD0 MUSD0 MUSD
2023-12-31439,337 MUSD343,114 MUSD96,223 MUSD
2024-01-310 MUSD0 MUSD0 MUSD
2024-02-290 MUSD0 MUSD0 MUSD
2024-03-310 MUSD0 MUSD0 MUSD
2024-04-300 MUSD0 MUSD0 MUSD
2024-05-310 MUSD0 MUSD0 MUSD
2024-06-300 MUSD0 MUSD0 MUSD
2024-07-310 MUSD0 MUSD0 MUSD
2024-08-310 MUSD0 MUSD0 MUSD
2024-09-300 MUSD0 MUSD0 MUSD
2024-10-310 MUSD0 MUSD0 MUSD
2024-11-300 MUSD0 MUSD0 MUSD
2024-12-31424,232 MUSD335,237 MUSD88,995 MUSD
2025-01-310 MUSD0 MUSD0 MUSD
2025-02-280 MUSD0 MUSD0 MUSD
2025-03-310 MUSD0 MUSD0 MUSD
2025-04-300 MUSD0 MUSD0 MUSD
2025-05-310 MUSD0 MUSD0 MUSD
2025-06-300 MUSD0 MUSD0 MUSD
2025-07-310 MUSD0 MUSD0 MUSD
2025-08-310 MUSD0 MUSD0 MUSD
2025-09-300 MUSD0 MUSD0 MUSD
2025-10-310 MUSD0 MUSD0 MUSD
2025-11-300 MUSD0 MUSD0 MUSD
2025-12-31411,407 MUSD344,439 MUSD66,968 MUSD
2026-01-310 MUSD0 MUSD0 MUSD
2026-02-280 MUSD0 MUSD0 MUSD
2026-03-310 MUSD0 MUSD0 MUSD
2026-04-300 MUSD0 MUSD0 MUSD
2026-05-310 MUSD0 MUSD0 MUSD
2026-06-30117,885 MUSD92,218 MUSD25,667 MUSD
2026-07-310 MUSD0 MUSD0 MUSD
2026-08-310 MUSD0 MUSD0 MUSD
2026-09-30117,593 MUSD95,481 MUSD22,112 MUSD

재무상태표

자산 분포
Berkshire Hathaway Inc. Financial Statements FY2021-FY2026Q3 자산 구성의 시각적 표현
상세 내역
계정금액합계 대비 비중
Assets:NonCurrent:PropertyPlantEquipment227,280 MUSD17.43%
Assets:NonCurrent:Other107,056 MUSD8.21%
Assets:NonCurrent:Investments335,515 MUSD25.73%
Assets:NonCurrent:IntangibleAssets34,254 MUSD2.63%
Assets:NonCurrent:Goodwill83,419 MUSD6.4%
Assets:NonCurrent:FixedMaturities17,082 MUSD1.31%
Assets:Current:ShortTermInvestments336,735 MUSD25.83%
Assets:Current:Other35,098 MUSD2.69%
Assets:Current:Cash40,700 MUSD3.12%
Assets:Current:AccountsReceivable86,768 MUSD6.65%
부채 분포
Berkshire Hathaway Inc. Financial Statements FY2021-FY2026Q3 부채 구성의 시각적 표현
상세 내역
계정금액합계 대비 비중
Liabilities:NonCurrent:RailroadUtilityDebt85,016 MUSD15.67%
Liabilities:NonCurrent:Other128,336 MUSD23.65%
Liabilities:NonCurrent:LongTermDebt45,767 MUSD8.44%
Liabilities:NonCurrent:InsuranceReserves186,122 MUSD34.31%
Liabilities:Current:ShortTermDebt20,489 MUSD3.78%
Liabilities:Current:DeferredRevenue11,253 MUSD2.07%
Liabilities:Current:AccountsPayable65,556 MUSD12.08%

현금 흐름

현금 흐름
수입원에서 지출 및 투자로의 자금 흐름

계정 역할을 불러오는 중…

README.md

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

Berkshire Hathaway's income statement and balance sheet, FY2021 through FY2026Q3, 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 Q3 2026 Earnings: $9.6B of Buybacks, and Still $377B in Cash and T-Bills

Key Figures

PeriodPeriod endRevenueNet income
FY20212021-12-31276,09489,795
FY20222022-12-31302,020-22,759
FY20232023-12-31364,48296,223
FY20242024-12-31371,43388,995
FY20252025-12-31371,44466,968
FY2026Q22026-06-30101,80825,667
FY2026Q32026-09-30105,64722,112

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 and FY2026Q3 are single quarters (three months) from the Form 10-Q quarter columns. 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

bash
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

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.