Business Segments · Cost of Goods Sold

Manufacturing Businesses — Cost of Goods Sold

Berkshire Hathaway Manufacturing Businesses — Cost of Goods Sold decreased by 1.0% to $12.85B in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 0.4%, from $12.80B to $12.85B. Over 2 years (FY 2022 to FY 2024), Manufacturing Businesses — Cost of Goods Sold shows relatively stable performance with a -1.5% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementSegment
CategoryEfficiency
SignalLower is better
VolatilityStable
First reportedQ1 2022
Last reportedQ3 2025

How to read this metric

A decrease relative to revenue indicates improved production efficiency or better cost management, while an increase may signal rising input costs or operational inefficiencies.

Detailed definition

The direct costs attributable to the production of the goods and services sold by the manufacturing segment. This includ...

Peer comparison

Equivalent to 'Cost of Goods Sold' (COGS) in standard financial reporting for manufacturing firms.

Metric ID: brk_a_segment_manufacturing_businesses_cost_of_goods_and_services_sold

Historical Data

15 periods
 Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25
Value$13.07B$13.07B$13.07B$13.07B$12.60B$12.60B$12.60B$12.60B$12.23B$13.06B$12.80B$12.61B$12.33B$12.98B$12.85B
QoQ Change+0.0%+0.0%+0.0%-3.6%+0.0%+0.0%+0.0%-2.9%+6.8%-2.0%-1.5%-2.2%+5.3%-1.0%
YoY Change-3.6%-3.6%-3.6%-3.6%-2.9%+3.7%+1.6%+0.1%+0.8%-0.6%+0.4%
Range$12.23B$13.07B
CAGR-0.5%
Avg YoY Growth-1.0%
Median YoY Growth-0.6%

Frequently Asked Questions

What is Berkshire Hathaway's manufacturing businesses — cost of goods sold?
Berkshire Hathaway (BRK.B) reported manufacturing businesses — cost of goods sold of $12.85B in Q3 2025.
How has Berkshire Hathaway's manufacturing businesses — cost of goods sold changed year-over-year?
Berkshire Hathaway's manufacturing businesses — cost of goods sold increased by 0.4% year-over-year, from $12.80B to $12.85B.
What is the long-term trend for Berkshire Hathaway's manufacturing businesses — cost of goods sold?
Over 2 years (2022 to 2024), Berkshire Hathaway's manufacturing businesses — cost of goods sold has grown at a -1.5% compound annual growth rate (CAGR), from $52.30B to $50.70B.
What does manufacturing businesses — cost of goods sold mean?
The direct costs incurred to produce the goods and services sold by the segment.