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Berkshire Hathaway BRK.A Insurance And Other — Unearned Premiums

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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$1.13T+12.3%
P/E15.6×-0.4×
P/S+0.3×

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×

Where this comes from

Reported directly by Berkshire Hathaway in its filing.

Tagged under the XBRL concept us-gaap:UnearnedPremiums.

The source filing: Berkshire Hathaway’s 10-Q, filed May 4, 2026.

Filed
May 4, 2026, 6:01 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001193125-26-202243
Line itemMarch 31,2026December 31,2025
Insurance and Other:
Unpaid losses and loss adjustment expenses$121,561$120,713
Unpaid losses and loss adjustment expenses - retroactive reinsurance30,36831,048
Unearned insurance premiums32,75331,339
Life, annuity and health insurance benefits17,47917,890
Other insurance policyholder liabilities9,89610,312
Accounts payable, accruals and other liabilities39,67038,019
Payable for purchases of U.S. Treasury Bills17,229167

Item 1. Financial Statements

FAQ

What is Berkshire Hathaway's insurance and other — unearned premiums?
Berkshire Hathaway (BRK.A) reported insurance and other — unearned premiums of $32.75B in Q1 2026.
How has Berkshire Hathaway's insurance and other — unearned premiums changed year-over-year?
Berkshire Hathaway's insurance and other — unearned premiums increased by 1.4% year-over-year, from $32.31B to $32.75B.
What is the long-term trend for Berkshire Hathaway's insurance and other — unearned premiums?
Over 4 years (2021 to 2025), Berkshire Hathaway's insurance and other — unearned premiums has grown at a 7.7% compound annual growth rate (CAGR), from $96.24B to $129.54B.
What does insurance and other — unearned premiums mean?
The portion of premiums collected that relates to the unexpired period of insurance policies. This represents a liability because the company is still obligated to provide coverage for the remainder of the policy term.

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