BRK-A

BERKSHIRE HATHAWAY INC

CIK 0001067983 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

28.2

composite · 4 signals · CLEAN

Every card below shows the score and the exact filing data it was computed from — no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded — never a guess.

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Signals

P-07 · FY 2010-12-31 · TRIGGERED45.9

Pension underfunding

[FY2010 data, stale — no more recent pension disclosure in XBRL] DB plan 78% funded — -$2,352M deficit (1% of equity)

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-03-01) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 10598000000,
  "plan_assets": 8246000000,
  "funded_ratio": 0.7781,
  "deficit": -2352000000,
  "deficit_vs_equity": 0.015,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1067983/000119312513087679/0001193125-13-087679-index.htm",
    "form": "10-K",
    "filed": "2013-03-01"
  }
}

P-01 · FY 2025-12-31 · CLEAN32.3

Earnings quality

Beneish M-Score -2.40 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2026-03-02) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.4,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 1,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": 0.017
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "DEPI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": 0.0177,
  "inputs": {
    "revenue_t": 371444000000,
    "revenue_t1": 371433000000,
    "total_assets_t": 1222176000000,
    "net_income_t": 66968000000,
    "cfo_t": 45969000000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1067983/000119312526083899/0001193125-26-083899-index.htm",
    "form": "10-K",
    "filed": "2026-03-02"
  }
}

P-05 · FY 2025-12-31 · CLEAN8.7

Tax arbitrage

ETR 18.4% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2026-03-02) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2025-12-31": 0.1843,
    "2024-12-31": 0.1886,
    "2023-12-31": 0.1916
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.0257,
    "2024-12-31": 0.0214,
    "2023-12-31": 0.0184
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1067983/000119312526083899/0001193125-26-083899-index.htm",
    "form": "10-K",
    "filed": "2026-03-02"
  }
}

P-12 · FY 2025-12-31 · CLEAN25.1

Restatement predictor

F-Score 0.75 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2026-03-02) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.754,
  "probability": 0.00279,
  "components": {
    "rsst": 0.0177,
    "drec": null,
    "dinv": 0.0004,
    "soft": 1,
    "dcs": 0,
    "droa": -0.0223,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1067983/000119312526083899/0001193125-26-083899-index.htm",
    "form": "10-K",
    "filed": "2026-03-02"
  }
}