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The Rational Walk's avatar

Great summary! My guess is that buybacks will resume this quarter, if they haven’t already since the July 21 share count in the 10-Q. One thing to watch is whether the A shares begin trading at a modest premium to 1500 Bs. In recent quarters, there has been virtually no premium. If Buffett starts repurchasing shares, he will prefer As even if his buying pushes them up to small premium over 1500x B.

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Kingswell's avatar

Thanks! Buybacks might have started today, haha.

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Arthur Clarke's avatar

A fine, sensible analysis! Thanks, Kevin!

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Kingswell's avatar

Thanks Arthur! I really appreciate it!

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Mark Granich's avatar

Well done! Best analysis of all I've read since Saturday. Thank you!

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Kingswell's avatar

Thanks Mark!

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Frank Iryami's avatar

I agree w/Rational Walk- Great Summary!

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Kingswell's avatar

Thanks! Much appreciated!

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Marc Lunder's avatar

Appreciate the breakdown. Well said, “After all, with so many subsidiaries in so many different industries, there’s always something to wring your hands over. It’s simply a numbers game — everything can’t be going well everywhere all the time.”

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Kingswell's avatar

Thanks Marc! Much appreciated :)

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angel2005's avatar

I am confused about how to calculate cash reserves. If we only look at the cash and treasury bonds of the insurance business and the financial report tables, it should be 342 billion at the end of March and 339.8 at the end of June.

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Kingswell's avatar

Hi Angel - In Q1, there was a $14.38 billion “Payable for Purchases of U.S. Treasury Bills” that has to be subtracted from the $342 billion cash number — leaving $328 billion. When Berkshire buys T-Bills on the last day of the quarter, this liability pops up on the balance sheet because the purchase hasn’t settled yet and the cash hasn’t been paid out for the T-Bills. This $328 billion is what Berkshire itself lists as its cash total on page 44 of the first quarter 10-Q.

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angel2005's avatar

Uh-huh, you helped me with the “Payable for Purchases of U.S. Treasury Bills”, but I couldn't find the corresponding account in which table to look at? Is there no such item for the second quarter? Thank you for your patience.

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Tony Frank's avatar

Well done. Did Berkshire pay too much Pilot?

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Kingswell's avatar

Thanks Tony! Buying Pilot in stages definitely hurt since the later chunks were much more expensive than the first. Chris Bloomstran said on X this weekend that he wouldn’t be surprised if there’s a write down on Pilot coming eventually.

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Tony Frank's avatar

Thank you.

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John Duffy's avatar

It was odd short term cash <3 months was up $60 billion. Bought some CSX in case his finger is on the elephant gun.

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The Crossover's avatar

Yet another great piece! Can’t wait for the 13Fs to come out soon…

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