Berkshire Hathaway Inc (BRK-A) — Working Capital to Net Assets Ratio
Berkshire Hathaway Inc (BRK-A) has a Working Capital to Net Assets ratio of 9.7% as of March 2026. Working capital of $70.63 Billion (current assets of $504.77 Billion minus current liabilities of $434.14 Billion) is measured against net assets of $729.45 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See debt-free asset ratio of Berkshire Hathaway Inc to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Berkshire Hathaway Inc Working Capital to Net Assets (1990–2025)
This chart shows how Berkshire Hathaway Inc's Working Capital to Net Assets ratio has evolved across 35 annual periods from 1990 to 2025. As of March 2026, the ratio stands at 9.7%, reflecting working capital of $70.63 Billion against net assets of $729.45 Billion USD. Check Berkshire Hathaway Inc tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Berkshire Hathaway Inc (1990–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Berkshire Hathaway Inc from 1990 to 2025, covering 35 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see Berkshire Hathaway Inc market capitalisation.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 56.4% | $405.75 Billion | $719.70 Billion | $476.29 Billion | $70.54 Billion | ▲ +5.5 pp |
| 2024 | 50.9% | $331.80 Billion | $651.65 Billion | $407.45 Billion | $75.65 Billion | ▲ +15.2 pp |
| 2023 | 35.7% | $203.59 Billion | $570.77 Billion | $211.84 Billion | $8.25 Billion | ▲ +6.3 pp |
| 2022 | 29.3% | $140.93 Billion | $480.62 Billion | $203.43 Billion | $62.50 Billion | ▼ -2.3 pp |
| 2021 | 31.6% | $162.85 Billion | $514.93 Billion | $208.09 Billion | $45.23 Billion | ▼ -1.3 pp |
| 2020 | 32.9% | $148.40 Billion | $451.34 Billion | $194.03 Billion | $45.63 Billion | ▲ +0.2 pp |
| 2019 | 32.6% | $139.84 Billion | $428.56 Billion | $184.29 Billion | $44.44 Billion | ▼ -2.0 pp |
| 2018 | 34.6% | $121.91 Billion | $352.50 Billion | $166.79 Billion | $44.88 Billion | ▼ -0.1 pp |
| 2017 | 34.7% | $122.19 Billion | $351.95 Billion | $167.01 Billion | $44.82 Billion | ▼ -0.1 pp |
| 2016 | 34.8% | $99.76 Billion | $286.36 Billion | $142.64 Billion | $42.88 Billion | ▲ +2.8 pp |
| 2015 | 32.0% | $82.80 Billion | $258.63 Billion | $119.82 Billion | $37.02 Billion | ▲ +2.2 pp |
| 2014 | 29.8% | $72.53 Billion | $243.03 Billion | $108.03 Billion | $35.50 Billion | ▲ +7.8 pp |
| 2013 | 22.0% | $49.49 Billion | $224.49 Billion | $91.24 Billion | $41.75 Billion | ▼ -3.0 pp |
| 2012 | 25.0% | $47.94 Billion | $191.59 Billion | $91.45 Billion | $43.51 Billion | ▼ -7.4 pp |
| 2011 | 32.4% | $54.82 Billion | $168.96 Billion | $56.31 Billion | $1.49 Billion | ▼ -23.6 pp |
| 2010 | 56.0% | $91.27 Billion | $162.93 Billion | $92.95 Billion | $1.68 Billion | ▲ +28.2 pp |
| 2009 | 27.8% | $37.78 Billion | $135.78 Billion | $45.35 Billion | $7.57 Billion | ▲ +23.0 pp |
| 2008 | 4.8% | $5.43 Billion | $113.58 Billion | $31.80 Billion | $26.37 Billion | ▼ -29.5 pp |
| 2007 | 34.3% | $42.30 Billion | $123.40 Billion | $43.50 Billion | $1.19 Billion | ▼ -15.7 pp |
| 2006 | 49.9% | $55.27 Billion | $110.68 Billion | $56.62 Billion | $1.35 Billion | ▼ -33.5 pp |
| 2005 | 83.5% | $77.04 Billion | $92.30 Billion | $87.91 Billion | $10.87 Billion | ▲ +21.1 pp |
| 2004 | 62.3% | $54.01 Billion | $86.66 Billion | $55.15 Billion | $1.14 Billion | ▲ +4.2 pp |
| 2003 | 58.1% | $45.53 Billion | $78.34 Billion | $47.23 Billion | $1.70 Billion | ▼ -53.2 pp |
| 2002 | 111.3% | $72.82 Billion | $65.43 Billion | $80.87 Billion | $8.05 Billion | ▼ -103.2 pp |
| 2001 | 214.5% | $127.22 Billion | $59.30 Billion | $136.57 Billion | $9.35 Billion | ▲ +34.8 pp |
| 2000 | 179.7% | $113.23 Billion | $62.99 Billion | $114.22 Billion | $991.00 Million | ▲ +7.0 pp |
| 1998 | 172.7% | $102.00 Billion | $59.05 Billion | $102.30 Billion | $297.00 Million | ▲ +16.9 pp |
| 1997 | 155.8% | $49.72 Billion | $31.91 Billion | $51.99 Billion | $2.27 Billion | ▼ -1.3 pp |
| 1996 | 157.1% | $37.32 Billion | $23.76 Billion | $39.27 Billion | $1.94 Billion | ▲ +140.0 pp |
| 1995 | 17.1% | $2.98 Billion | $17.48 Billion | $3.46 Billion | $482.10 Million | ▲ +13.1 pp |
| 1994 | 3.9% | $473.10 Million | $12.07 Billion | $870.50 Million | $397.40 Million | ▼ -11.4 pp |
| 1993 | 15.3% | $1.62 Billion | $10.61 Billion | $2.36 Billion | $738.90 Million | ▲ +4.4 pp |
| 1992 | 10.9% | $987.40 Million | $9.03 Billion | $1.88 Billion | $895.60 Million | ▼ -0.9 pp |
| 1991 | 11.8% | $887.40 Million | $7.50 Billion | $1.67 Billion | $779.10 Million | ▲ +3.0 pp |
| 1990 | 8.9% | $476.70 Million | $5.38 Billion | $952.60 Million | $475.90 Million | — |