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Berkshire Hathaway Cash Flow Statement

Operating, investing, and financing cash movements

Berkshire Hathaway generated $45.5B in operating cash flow over the trailing twelve months. After $21.6B in capital expenditures, free cash flow was $23.9B. Free cash flow decreased 0.2% year-over-year. Based on the Q1 2026 filing.

Net Cash From Operating (TTM)$45.5BNet Cash From Investing (TTM)-$32.4BNet Cash From Financing (TTM)$2.4BCapital Expenditures (TTM)$21.6BDepreciation And Amortization Cf (TTM)$13.7BNet Change In Cash (TTM)$58.2B
Latest FilingQ1 2026
Report Date2026-05-04
Market Cap$1.02T
P/E Ratio14.12
ROE10.49%

Operating

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Other non-cash income (expense)$1.6B-$1.5B-$6.3B——-$277M
Other-Than-Temporary Impairment Losses on Investments—$2.7B$2.7B$2.7B$2.7B—
Amortization of Investment Discount and Premium$3.5B$3.1B$3B$2.7B$3.1B$3.1B
Accretion (amortization) of discounts and premiums on investments$3.5B$3.1B$3B$2.7B$3.1B$3.1B
Equity Method Investment Impairment—$2.7B$2.7B$2.7B$2.7B—
Change in income taxes payable/receivable-$7B$204M-$3.2B$4.2B—$1.5B
Change in other liabilities-$559M-$1.3B—$1.6B—-$988M
Change in receivables-$2.4B$3.3B$939M$1.7B—$3.2B
Depreciation and amortization$3.3B$3.3B$3.3B$3.3B$3.5B$3.5B
Impairment charges—$2.7B$2.7B$2.7B$2.7B—
Accretion (Amortization) of Investment Discounts and Premiums$3.5B$3.1B$3B$2.7B$3.1B$3.1B
Other Non-Cash Income (Expense)$1.6B-$1.5B-$6.3B——-$277M
Other Non-cash Income (Expense)$1.6B-$1.5B-$6.3B——-$277M
Other Non-cash Income (Expense)$1.6B-$1.5B-$6.3B——-$277M
Net cash from operating activities$4.6B$10.9B$10.1B$13.8B$11.2B$10.4B
Net income$19.8B$4.7B$12.5B$30.9B$19.3B$10.2B
Other non-cash income (expense)$1.6B-$1.5B-$6.3B——-$277M
Accretion (Amortization) of Discounts and Premiums, Investments$3.5B$3.1B$3B$2.7B$3.1B$3.1B
Gain (Loss) on Investments$6.6B-$6.4B$6.4B$21.9B$17.2B-$1.6B
Increase Decrease In Deferred Charges Retroactive Reinsurance-$88M-$169M-$154M-$176M-$194M-$252M
Unpaid losses and loss expenses—$1.2B$929M$445M$499M$223M
Increase (Decrease) in Other Operating Assets—$297M$443M$0$185M$1.4B
Unearned premiums—$1.5B$61M$1.1B—$1.4B
Other Noncash Income (Expense)$1.6B-$1.5B-$6.3B——-$277M
Other Non-cash Income and Expense$1.6B-$1.5B-$6.3B——-$277M
Other Non-Cash Adjustments$1.6B-$1.5B-$6.3B——-$277M
Other Non-Cash Income and Expense$1.6B-$1.5B-$6.3B——-$277M
Accretion (Amortization) of Investment Discounts and Premiums$3.5B$3.1B$3B$2.7B$3.1B$3.1B
Impairment on Equity Investment—$2.7B$2.7B$2.7B$2.7B—

Investing

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Acquisitions, net of cash acquired$34M$90M———$9.7B
Capital expenditures$5.3B$4.3B$4.9B$5.6B$6.2B$5B
Proceeds from Sale of Retained Ownership Interests$10.1B$4.7B$6.9B$12.5B$6.6B$24.1B
Payment for (Proceeds from) Other Investing Activity—-$292M-$105M$0-$815M-$325M
Payments to Acquire Equity Securities, FV-NI$3.4B$3.2B$3.9B$6.4B$3.5B$15.9B
Payments To Acquire US Treasury Bills And Available For Sale Securities Debt$141.6B$158.7B$91.1B$194.5B$141.8B$189.6B
Proceeds From Redemptions And Maturities Of US Treasury Bills And Available For Sale Securities Debt$126.6B$138.6B$130.2B$144B$91.1B$179B
Proceeds from disposal of certain strategic investments$10.1B$4.7B$6.9B$12.5B$6.6B$24.1B
Proceeds From Sale Of US Treasury Bills And Available For Sale Securities Debt$17.7B$6.3B$11.9B$11B$15.5B$12.5B
Proceeds from Sale of Seagen Inc. Common Stock$10.1B$4.7B$6.9B$12.5B$6.6B$24.1B
Net cash from investing activities—-$16.4B$49.4B-$39.1B-$38.4B-$4.3B

Financing

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Other, net-$638M-$143M-$611M$0-$63M$51M
Proceeds from (Repayments of) Short-Term Debt—-$415M$985M$58M$250M-$961M
Payment of Deferred Purchase Consideration-$638M-$143M-$611M$0-$63M$51M
Noncontrolling interest transactions and other-$638M-$143M-$611M$0-$63M$51M
Net cash from financing activities—$53M-$1.2B$835M$2.5B$174M
Noncontrolling Interests Activity and Other-$638M-$143M-$611M$0-$63M$51M
Repurchases of common stock—————$235M
Net Change in Short-term Borrowings and Indebtedness to Subsidiaries—-$415M$985M$58M$250M-$961M

Free Cash Flow

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Free cash flow—$6.6B$5.2B$8.2B$5B$5.5B

Other

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Effect of exchange rate changes on cash-$158M-$76M$96M$311M$147M-$63M
Net increase (decrease) in cash$10.4B-$5.5B$58.4B——$6.2B