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Berkshire Hathaway BRK.B Amortization of Investment Discount and Premium

Other financials

Income statement

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Revenue$93.7B+4.4%
Net income$10.1B+120%
EPS (diluted)$4.68+120%

Balance sheet

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Total debt$6.3B+4.9%
Total equity$727.18B+11.1%
Total assets$1.25T+7.5%

Cash flow

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Operating cash flow$10.4B-4.3%
CapEx$5.0B+16.5%
Free cash flow$5.5B-17.7%

Valuation

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Market cap$1.06T-10.0%
P/E14.7×+0.1×
P/S2.8×-0.4×

Profitability

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Net margin19.3%-2.5pp
FCF margin6.4%—

Returns & leverage

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Return on equity10.5%-2.7pp
Debt / equity0×0.0×

Questions, answered.

What does amortization of investment discount and premium mean?
This metric represents the non-cash adjustment to investment income resulting from the amortization of premiums or the accretion of discounts on fixed-income securities held in an investment portfolio. It reflects the systematic allocation of the difference between the purchase price and the par value of debt instruments over their remaining life. This adjustment is essential for reconciling net income with cash flow from operations by isolating the non-cash component of investment yields.