Other

Loss and loss adjustment expense reserves

Berkshire Hathaway Loss and loss adjustment expense reserves decreased by 55.3% to $223.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 81.6%, from $1.22B to $223.00M.

Analysis

StatementIncome Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ1 2026May 4, 2026

How to read this metric

An increase may reflect higher expected future claims or business growth; a decrease may reflect favorable claims development.

Detailed definition

The net change in the reserves held by an insurance company to cover future claims and associated adjustment expenses. T...

Peer comparison

Core metric for all property, casualty, and life insurance companies.

Metric ID: other_increase_decrease_in_liability_for_claims_and_clai_0b5947

Historical Data

17 periods
 Q2 '21Q3 '21Q1 '22Q2 '22Q3 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$1.40B$2.45B$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$499.00M$223.00M
QoQ Change+75.6%-77.2%+69.7%+221.6%-99.3%>999%+126.5%+210.6%-93.4%+389.7%+283.1%-44.6%-23.5%-52.1%+12.1%-55.3%
YoY Change-32.2%+24.2%-96.1%-73.3%-81.2%+431.8%+126.5%+283.1%+938.5%+62.1%-79.7%-81.6%
Range$22.00M$3.05B
CAGR-36.8%
Avg YoY Growth+118.5%
Median YoY Growth-4.0%

Frequently Asked Questions

What is Berkshire Hathaway's loss and loss adjustment expense reserves?
Berkshire Hathaway (BRK.A) reported loss and loss adjustment expense reserves of $223.00M in Q1 2026.
How has Berkshire Hathaway's loss and loss adjustment expense reserves changed year-over-year?
Berkshire Hathaway's loss and loss adjustment expense reserves decreased by 81.6% year-over-year, from $1.22B to $223.00M.
What does loss and loss adjustment expense reserves mean?
The net change in the amount of money set aside to pay future insurance claims.