Berkshire Hathaway Inc Working Capital to Net Assets Ratio

Latest as of March 2026: 9.7%

Berkshire Hathaway Inc 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.

WC/NA Ratio

9.7%
Working Capital / Net Assets

Working Capital

$70.63 Billion
USD

Current Assets

$504.77 Billion
USD

Current Liabilities

$434.14 Billion
USD

Working Capital to Net Assets Ratio of Berkshire Hathaway Inc (1990–2025)

Working capital to net assets ratio of Berkshire Hathaway Inc from 1990 to 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. Explore BRK-A long-term asset investment ratio to see how much of total assets are deployed in long-term investments.

Berkshire Hathaway Inc Working Capital to Net Assets Ratio by Year (1990–2025)

Berkshire Hathaway Inc working capital to net assets ratio by year from 1990 to 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 the complete balance sheet picture, see BRK-A total assets.

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 —
pp = percentage points