Operating
Change in loss reserves
Berkshire Hathaway Change in loss reserves decreased by 52.1% to $445.00M in Q3 2025 compared to the prior quarter. Year-over-year, this metric declined by 79.7%, from $2.20B to $445.00M.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ3 2025
How to read this metric
An increase provides a cash flow benefit (float) and suggests growing business volume or conservative reserving, while a decrease may indicate high claim payouts.
Detailed definition
The net change in the estimated liability for unpaid claims and claim adjustment expenses within insurance operations. A...
Peer comparison
This is a critical metric for P&C insurers like Progressive or Allstate to measure the 'float' available for investment.
Metric ID:
cf_change_in_loss_reservesHistorical Data
16 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $1.40B | $2.45B | $0.00 | $558.00M | $947.00M | $3.05B | $22.00M | $253.00M | $573.00M | $1.78B | $117.00M | $573.00M | $2.20B | $1.22B | $929.00M | $445.00M |
| QoQ Change | — | +75.6% | -100.0% | — | +69.7% | +221.6% | -99.3% | >999% | +126.5% | +210.6% | -93.4% | +389.7% | +283.1% | -44.6% | -23.5% | -52.1% |
| YoY Change | — | — | — | — | -32.2% | +24.2% | -96.1% | -73.3% | -81.2% | — | +431.8% | +126.5% | +283.1% | +938.5% | +62.1% | -79.7% |
Range$0.00 – $3.05B
CAGR-26.3%
Avg YoY Growth+136.7%
Median YoY Growth+24.2%
Current Streak3 quarters decline
Change in loss reserves at Other Companies
Frequently Asked Questions
- What is Berkshire Hathaway's change in loss reserves?
- Berkshire Hathaway (BRK.A) reported change in loss reserves of $445.00M in Q3 2025.
- How has Berkshire Hathaway's change in loss reserves changed year-over-year?
- Berkshire Hathaway's change in loss reserves decreased by 79.7% year-over-year, from $2.20B to $445.00M.
- What does change in loss reserves mean?
- The change in the amount of money an insurance company sets aside to pay for future customer claims.