Berkshire Hathaway Change in Other Liabilities increased by 73.6% to $1.60B in Q3 2025 compared to the prior quarter. Year-over-year, this metric declined by 22.1%, from $2.05B to $1.60B. Over 2 years (FY 2021 to FY 2024), Change in Other Liabilities shows a downward trend with a -2.1% CAGR.
A decrease indicates the company is paying down its miscellaneous obligations, which is a use of cash.
This reflects the net change in various short-term and long-term obligations, such as deferred revenue, accrued expenses...
For companies with large subscription or service businesses, changes in deferred revenue (a component here) are a key indicator of future growth.
cf_change_in_other_liabilities| 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 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $1.20B | $2.59B | $461.00M | -$85.00M | $1.55B | $1.05B | -$2.65B | -$72.00M | $3.41B | $1.88B | -$5.49B | $1.70B | $2.05B | -$559.00M | -$1.29B | $921.00M | $1.60B |
| QoQ Change | — | +116.5% | -82.2% | -118.4% | >999% | -32.5% | -352.8% | +97.3% | >999% | -45.0% | -392.3% | +131.1% | +20.5% | -127.2% | -130.9% | +171.3% | +73.6% |
| YoY Change | — | — | — | — | +29.7% | -59.6% | <-999% | -104.6% | +225.8% | — | -107.1% | >999% | -39.9% | -129.8% | +76.5% | -46.0% | -22.1% |