Berkshire Hathaway Inc Working Capital to Net Assets Ratio
Berkshire Hathaway Inc working capital to net assets ratio. Berkshire Hathaway Inc (BRK-B) has a Working Capital to Net Assets ratio of 53.0% as of March 2026. Working capital of $386.67 Billion (current assets of $504.77 Billion minus current liabilities of $118.09 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
Working Capital
Current Assets
Current Liabilities
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 53.0%, reflecting working capital of $386.67 Billion against net assets of $729.45 Billion USD. Explore Berkshire Hathaway Inc strategic 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-B total asset value.
| 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 | ▲ +0.9 pp |
| 2024 | 55.4% | $361.29 Billion | $651.65 Billion | $434.40 Billion | $73.11 Billion | ▲ +19.8 pp |
| 2023 | 35.7% | $203.59 Billion | $570.77 Billion | $211.84 Billion | $8.25 Billion | ▲ +11.9 pp |
| 2022 | 23.8% | $114.38 Billion | $480.62 Billion | $176.89 Billion | $62.50 Billion | ▼ -3.6 pp |
| 2021 | 27.4% | $141.05 Billion | $514.93 Billion | $186.28 Billion | $45.23 Billion | ▼ -1.1 pp |
| 2020 | 28.5% | $128.52 Billion | $451.34 Billion | $174.14 Billion | $45.63 Billion | ▲ +0.6 pp |
| 2019 | 27.9% | $119.39 Billion | $428.56 Billion | $163.83 Billion | $44.44 Billion | ▼ -6.7 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 | ▲ +3.8 pp |
| 2011 | 21.3% | $35.91 Billion | $168.96 Billion | $79.22 Billion | $43.31 Billion | ▼ -34.8 pp |
| 2010 | 56.0% | $91.27 Billion | $162.93 Billion | $92.95 Billion | $1.68 Billion | ▲ +29.9 pp |
| 2009 | 26.1% | $35.46 Billion | $135.78 Billion | $65.49 Billion | $30.02 Billion | ▼ -6.7 pp |
| 2008 | 32.8% | $37.28 Billion | $113.58 Billion | $61.91 Billion | $24.63 Billion | ▼ -5.7 pp |
| 2007 | 38.5% | $47.50 Billion | $123.40 Billion | $75.64 Billion | $28.14 Billion | ▲ +11.8 pp |
| 2006 | 26.7% | $29.51 Billion | $110.68 Billion | $56.62 Billion | $27.11 Billion | ▼ -38.6 pp |
| 2005 | 65.3% | $60.28 Billion | $92.30 Billion | $72.29 Billion | $12.01 Billion | ▲ +0.7 pp |
| 2004 | 64.6% | $55.98 Billion | $86.66 Billion | $71.97 Billion | $15.99 Billion | ▲ +6.5 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 | — |