{
 "schema": "annalist.findings/0.1",
 "company": "berkshire-hathaway",
 "snapshot": "FY2026Q2_a1718730",
 "as_of": {
  "period": "FY2026 Q2",
  "period_end": "2026-06-30",
  "release_date": "2026-08-10"
 },
 "findings_version": "0.4",
 "conventions": {
  "ledger": "Append-only: records are never changed or removed; seq gives the order of writing. A thread is one claim of one rule, written <rule>/<claim>.",
  "strength": "Claim polarity times measure. A thread is Strengthened or Weakened when its strength moves by more than the band of its rule, otherwise Confirmed.",
  "states": {
   "New": "The finding is stated for the first time, or again after it was retired.",
   "Confirmed": "The finding still holds and its measure moved by no more than the band of its rule.",
   "Strengthened": "The finding still holds and its measure moved further in the direction the finding states.",
   "Weakened": "The finding still holds and its measure moved back towards the opposite direction.",
   "Retired": "The finding no longer holds: its rule now states another claim, or no longer applies."
  },
  "changes": {
   "initial": "The first record of the rule for the company.",
   "data update": "A later period, from a new report.",
   "restatement": "The same period with different figures, after the company reported them differently.",
   "methodology": "A new method version of the rule.",
   "wording": "A new wording version of the rule, with the same method.",
   "correction": "The same period with different figures after Annalist corrected how it reads the filings; the reason names the correction, and config/corrections.toml lists the earlier records it concerns."
  },
  "basis": {
   "recorded": "Recorded from the snapshot named, after its publication.",
   "reconstructed": "Reconstructed from the figures of the snapshot named, as at the end of the period shown, when the ledger was opened. Figures are as later reported, so restated figures replace the original ones."
  },
  "claims": {
   "higher": "the measure is above its value a year earlier",
   "lower": "the measure is below its value a year earlier",
   "unchanged": "the measure is within rounding of its value a year earlier",
   "stated": "the figure is stated without a comparison",
   "profit_after_loss": "a profit follows a loss in the same period a year earlier",
   "loss": "the latest period shows a loss",
   "positive": "the amount is positive",
   "negative": "the amount is negative",
   "net_debt": "total debt exceeds cash and short-term investments",
   "net_cash": "cash and short-term investments exceed total debt",
   "ahead": "the share of the forecast reached exceeds the share of the year elapsed",
   "behind": "the share of the forecast reached is below the share of the year elapsed",
   "in_line": "the share of the forecast reached equals the share of the year elapsed, within rounding",
   "minimal": "the measure is within the minimal band of the S&P benchmark table",
   "modest": "the measure is within the modest band of the S&P benchmark table",
   "intermediate": "the measure is within the intermediate band of the S&P benchmark table",
   "significant": "the measure is within the significant band of the S&P benchmark table",
   "aggressive": "the measure is within the aggressive band of the S&P benchmark table",
   "highly_leveraged": "the measure is within the highly leveraged band of the S&P benchmark table",
   "covered": "the sources of cash cover the uses",
   "shortfall": "the sources of cash fall short of the uses",
   "cash_backed": "operating cash flow exceeds net income",
   "accrual_led": "net income exceeds operating cash flow",
   "safe_zone": "the score is above the safe threshold of the model",
   "grey_zone": "the score is between the thresholds of the model",
   "distress_zone": "the score is below the distress threshold of the model",
   "below_threshold": "the score is below the threshold of the model",
   "above_threshold": "the score is above the threshold of the model",
   "high_score": "7 or more of the 9 signals are met",
   "middle_score": "4 to 6 of the 9 signals are met",
   "low_score": "3 or fewer of the 9 signals are met"
  }
 },
 "rules": {
  "corp.cash_backing": {
   "version": "2.0",
   "module": "quality",
   "title": "Cash backing of earnings",
   "measure": "net income attributable to the company less operating cash flow, over average total assets, per cent, over 4 quarters or for a fiscal year, whichever ends later",
   "band": "0.5 percentage points"
  },
  "corp.free_cash_flow_ttm": {
   "version": "1.1",
   "title": "Free cash flow",
   "measure": "free cash flow over the last 4 quarters, in the reporting currency",
   "band": "5% of the earlier amount"
  },
  "corp.net_income_yoy": {
   "version": "1.0",
   "title": "Net income against a year earlier",
   "measure": "growth of quarterly net income attributable to the company against the same quarter a year earlier, per cent; where either quarter shows a loss, the net income of the latest quarter",
   "band": "1.0 percentage point for growth; 5% of the earlier amount for amounts"
  },
  "corp.revenue_yoy": {
   "version": "1.0",
   "title": "Revenue against a year earlier",
   "measure": "growth of quarterly revenue against the same quarter a year earlier, per cent",
   "band": "1.0 percentage point"
  },
  "corp.roe_ttm": {
   "version": "1.1",
   "title": "Return on equity against a year earlier",
   "measure": "change of return on equity over the last 4 quarters against a year earlier, percentage points",
   "band": "0.5 percentage points"
  }
 },
 "corrections": [
  {
   "company": "berkshire-hathaway",
   "date": "2026-10-20",
   "text": "The fourth quarter of 2021 of Berkshire Hathaway came from a fiscal year and 9 months of different filings; it now comes from one set of filings, with net income of US$39.65 billion where US$39.79 billion was published. 3 quarterly amortisation and depreciation figures that rested on lines of different scope are no longer published. No finding cites the figures.",
   "records": []
  },
  {
   "company": "berkshire-hathaway",
   "date": "2026-10-22",
   "text": "Changes against a year earlier compared 2 figures of different bases where a stock split, a spin-off or a restatement came between the 2 periods. 11 growth values changed, among them net income growth for the first quarter of fiscal 2022, minus 52.4% before the correction and minus 53.4% on one basis. No finding states the changes concerned.",
   "records": []
  }
 ],
 "threads": {
  "corp.revenue_yoy/higher": {
   "rule": "corp.revenue_yoy",
   "claim": "higher",
   "state": "Strengthened",
   "since": "FY2026 Q1",
   "active": true,
   "records": [
    1,
    5,
    13,
    19,
    29,
    34,
    41,
    46
   ]
  },
  "corp.net_income_yoy/lower": {
   "rule": "corp.net_income_yoy",
   "claim": "lower",
   "state": "Retired",
   "since": "FY2025 Q4",
   "active": false,
   "records": [
    2,
    7,
    15,
    21,
    25,
    30,
    37,
    42
   ]
  },
  "corp.roe_ttm/lower": {
   "rule": "corp.roe_ttm",
   "claim": "lower",
   "state": "Retired",
   "since": "FY2024 Q4",
   "active": false,
   "records": [
    3,
    9,
    17,
    22,
    26,
    32,
    38,
    44,
    48
   ]
  },
  "corp.free_cash_flow_ttm/positive": {
   "rule": "corp.free_cash_flow_ttm",
   "claim": "positive",
   "state": "Confirmed",
   "since": "FY2024 Q2",
   "active": true,
   "records": [
    4,
    11,
    18,
    23,
    27,
    33,
    39,
    45,
    50,
    52
   ]
  },
  "corp.revenue_yoy/lower": {
   "rule": "corp.revenue_yoy",
   "claim": "lower",
   "state": "Retired",
   "since": "FY2025 Q4",
   "active": false,
   "records": [
    6,
    12,
    20,
    24,
    28,
    35,
    40
   ]
  },
  "corp.net_income_yoy/profit_after_loss": {
   "rule": "corp.net_income_yoy",
   "claim": "profit_after_loss",
   "state": "Retired",
   "since": "FY2024 Q3",
   "active": false,
   "records": [
    8,
    14
   ]
  },
  "corp.roe_ttm/higher": {
   "rule": "corp.roe_ttm",
   "claim": "higher",
   "state": "Confirmed",
   "since": "FY2026 Q2",
   "active": true,
   "records": [
    10,
    16,
    49,
    51
   ]
  },
  "corp.net_income_yoy/higher": {
   "rule": "corp.net_income_yoy",
   "claim": "higher",
   "state": "Weakened",
   "since": "FY2026 Q1",
   "active": true,
   "records": [
    31,
    36,
    43,
    47
   ]
  },
  "corp.cash_backing/accrual_led": {
   "rule": "corp.cash_backing",
   "claim": "accrual_led",
   "state": "Confirmed",
   "since": "FY2024 Q2",
   "active": true,
   "records": [
    53,
    54,
    55,
    56,
    57,
    58,
    59,
    60,
    61,
    62
   ]
  }
 },
 "records": [
  {
   "seq": 1,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/higher",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "New",
   "change": "initial",
   "period": "FY2024 Q2",
   "period_end": "2024-06-30",
   "measure": {
    "value": 1.2432,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 1.2432,
   "text": "Revenue for the quarter ended 30 June 2024 was US$93.7 billion, 1.2% higher than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2024 Q2/revenue",
     "value": 93653000000.0,
     "sources": [
      "10-Q:0000950170-25-101578"
     ]
    },
    {
     "ref": "pl_quarterly/FY2023 Q2/revenue",
     "value": 92503000000.0,
     "sources": [
      "10-Q:0000950170-24-090305"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 2,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/lower",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "New",
   "change": "initial",
   "period": "FY2024 Q2",
   "period_end": "2024-06-30",
   "measure": {
    "value": -15.4934,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 15.4934,
   "text": "Net income attributable to the company was US$30.3 billion, 15.5% lower than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2024 Q2/net_income",
     "value": 30348000000.0,
     "sources": [
      "10-Q:0000950170-25-101578"
     ]
    },
    {
     "ref": "pl_quarterly/FY2023 Q2/net_income",
     "value": 35912000000.0,
     "sources": [
      "10-Q:0000950170-24-090305"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 3,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/lower",
   "rule": "corp.roe_ttm",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "New",
   "change": "initial",
   "period": "FY2024 Q2",
   "period_end": "2024-06-30",
   "measure": {
    "value": -5.43208,
    "unit": "pp"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 5.43208,
   "text": "Return on equity over the last four quarters was 11.9%, against 17.3% a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.roe/ttm/FY2024 Q2",
     "value": 11.888260130696054,
     "sources": []
    },
    {
     "ref": "ratio/corp.roe/ttm/FY2023 Q2",
     "value": 17.320339782162236,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 4,
   "company": "berkshire-hathaway",
   "thread": "corp.free_cash_flow_ttm/positive",
   "rule": "corp.free_cash_flow_ttm",
   "rule_version": "1.0",
   "claim": "positive",
   "state": "New",
   "change": "initial",
   "period": "FY2024 Q2",
   "period_end": "2024-06-30",
   "measure": {
    "value": 32298000000.0,
    "unit": "USD"
   },
   "band": [
    "rel",
    0.05
   ],
   "strength": 32298000000.0,
   "text": "Free cash flow over the last four quarters was US$32.3 billion, and operating cash flow was 0.8 times net income attributable to the company.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.free_cash_flow/ttm/FY2024 Q2",
     "value": 32298000000.0,
     "sources": []
    },
    {
     "ref": "ratio/corp.cash_conversion/ttm/FY2024 Q2",
     "value": 0.769810041705351,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 5,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/higher",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "Retired",
   "change": "data update",
   "period": "FY2024 Q3",
   "period_end": "2024-09-30",
   "measure": null,
   "band": [
    "abs",
    1.0
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.revenue_yoy now states the claim lower.",
   "successor": "lower",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 6,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/lower",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "New",
   "change": "data update",
   "period": "FY2024 Q3",
   "period_end": "2024-09-30",
   "measure": {
    "value": -0.230662,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 0.230662,
   "text": "Revenue for the quarter ended 30 September 2024 was US$93.0 billion, 0.2% lower than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2024 Q3/revenue",
     "value": 92995000000.0,
     "sources": [
      "10-Q:0001193125-25-261548"
     ]
    },
    {
     "ref": "pl_quarterly/FY2023 Q3/revenue",
     "value": 93210000000.0,
     "sources": [
      "10-Q:0000950170-24-120241"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 7,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/lower",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Retired",
   "change": "data update",
   "period": "FY2024 Q3",
   "period_end": "2024-09-30",
   "measure": null,
   "band": [
    "abs",
    1.0
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.net_income_yoy now states the claim profit_after_loss.",
   "successor": "profit_after_loss",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 8,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/profit_after_loss",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "profit_after_loss",
   "state": "New",
   "change": "data update",
   "period": "FY2024 Q3",
   "period_end": "2024-09-30",
   "measure": {
    "value": 26251000000.0,
    "unit": "USD"
   },
   "band": [
    "rel",
    0.05
   ],
   "strength": 26251000000.0,
   "text": "Net income attributable to the company was US$26.3 billion, against a net loss of US$12.8 billion in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2024 Q3/net_income",
     "value": 26251000000.0,
     "sources": [
      "10-Q:0001193125-25-261548"
     ]
    },
    {
     "ref": "pl_quarterly/FY2023 Q3/net_income",
     "value": -12767000000.0,
     "sources": [
      "10-Q:0000950170-24-120241"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 9,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/lower",
   "rule": "corp.roe_ttm",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Retired",
   "change": "data update",
   "period": "FY2024 Q3",
   "period_end": "2024-09-30",
   "measure": null,
   "band": [
    "abs",
    0.5
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.roe_ttm now states the claim higher.",
   "successor": "higher",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 10,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/higher",
   "rule": "corp.roe_ttm",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "New",
   "change": "data update",
   "period": "FY2024 Q3",
   "period_end": "2024-09-30",
   "measure": {
    "value": 2.86928,
    "unit": "pp"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 2.86928,
   "text": "Return on equity over the last four quarters was 18.5%, against 15.6% a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.roe/ttm/FY2024 Q3",
     "value": 18.51612830572445,
     "sources": []
    },
    {
     "ref": "ratio/corp.roe/ttm/FY2023 Q3",
     "value": 15.646845303642074,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 11,
   "company": "berkshire-hathaway",
   "thread": "corp.free_cash_flow_ttm/positive",
   "rule": "corp.free_cash_flow_ttm",
   "rule_version": "1.0",
   "claim": "positive",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2024 Q3",
   "period_end": "2024-09-30",
   "measure": {
    "value": 21034000000.0,
    "unit": "USD"
   },
   "band": [
    "rel",
    0.05
   ],
   "strength": 21034000000.0,
   "text": "Free cash flow over the last four quarters was US$21.0 billion, and operating cash flow was 0.4 times net income attributable to the company.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.free_cash_flow/ttm/FY2024 Q3",
     "value": 21034000000.0,
     "sources": []
    },
    {
     "ref": "ratio/corp.cash_conversion/ttm/FY2024 Q3",
     "value": 0.377740350877193,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 12,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/lower",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Retired",
   "change": "data update",
   "period": "FY2024 Q4",
   "period_end": "2024-12-31",
   "measure": null,
   "band": [
    "abs",
    1.0
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.revenue_yoy now states the claim higher.",
   "successor": "higher",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 13,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/higher",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "New",
   "change": "data update",
   "period": "FY2024 Q4",
   "period_end": "2024-12-31",
   "measure": {
    "value": 1.64925,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 1.64925,
   "text": "Revenue for the quarter ended 31 December 2024 was US$94.9 billion, 1.6% higher than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2024 Q4/revenue",
     "value": 94916000000.0,
     "sources": [
      "10-K:0001193125-26-083899",
      "10-Q:0001193125-25-261548"
     ]
    },
    {
     "ref": "pl_quarterly/FY2023 Q4/revenue",
     "value": 93376000000.0,
     "sources": [
      "10-K:0001193125-26-083899",
      "10-Q:0000950170-24-120241"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 14,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/profit_after_loss",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "profit_after_loss",
   "state": "Retired",
   "change": "data update",
   "period": "FY2024 Q4",
   "period_end": "2024-12-31",
   "measure": null,
   "band": [
    "rel",
    0.05
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.net_income_yoy now states the claim lower.",
   "successor": "lower",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 15,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/lower",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "New",
   "change": "data update",
   "period": "FY2024 Q4",
   "period_end": "2024-12-31",
   "measure": {
    "value": -47.5861,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 47.5861,
   "text": "Net income attributable to the company was US$19.7 billion, 47.6% lower than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2024 Q4/net_income",
     "value": 19694000000.0,
     "sources": [
      "10-K:0001193125-26-083899",
      "10-Q:0001193125-25-261548"
     ]
    },
    {
     "ref": "pl_quarterly/FY2023 Q4/net_income",
     "value": 37574000000.0,
     "sources": [
      "10-K:0001193125-26-083899",
      "10-Q:0000950170-24-120241"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 16,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/higher",
   "rule": "corp.roe_ttm",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "Retired",
   "change": "data update",
   "period": "FY2024 Q4",
   "period_end": "2024-12-31",
   "measure": null,
   "band": [
    "abs",
    0.5
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.roe_ttm now states the claim lower.",
   "successor": "lower",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 17,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/lower",
   "rule": "corp.roe_ttm",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "New",
   "change": "data update",
   "period": "FY2024 Q4",
   "period_end": "2024-12-31",
   "measure": {
    "value": -3.89713,
    "unit": "pp"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 3.89713,
   "text": "Return on equity over the last four quarters was 14.7%, against 18.6% a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.roe/ttm/FY2024 Q4",
     "value": 14.70212887222554,
     "sources": []
    },
    {
     "ref": "ratio/corp.roe/ttm/FY2023 Q4",
     "value": 18.59926142629195,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 18,
   "company": "berkshire-hathaway",
   "thread": "corp.free_cash_flow_ttm/positive",
   "rule": "corp.free_cash_flow_ttm",
   "rule_version": "1.0",
   "claim": "positive",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2024 Q4",
   "period_end": "2024-12-31",
   "measure": {
    "value": 11616000000.0,
    "unit": "USD"
   },
   "band": [
    "rel",
    0.05
   ],
   "strength": 11616000000.0,
   "text": "Free cash flow over the last four quarters was US$11.6 billion, and operating cash flow was 0.3 times net income attributable to the company.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.free_cash_flow/ttm/FY2024 Q4",
     "value": 11616000000.0,
     "sources": []
    },
    {
     "ref": "ratio/corp.cash_conversion/ttm/FY2024 Q4",
     "value": 0.34374964885667736,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 19,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/higher",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "Retired",
   "change": "data update",
   "period": "FY2025 Q1",
   "period_end": "2025-03-31",
   "measure": null,
   "band": [
    "abs",
    1.0
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.revenue_yoy now states the claim lower.",
   "successor": "lower",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 20,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/lower",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "New",
   "change": "data update",
   "period": "FY2025 Q1",
   "period_end": "2025-03-31",
   "measure": {
    "value": -0.160233,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 0.160233,
   "text": "Revenue for the quarter ended 31 March 2025 was US$89.7 billion, 0.2% lower than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2025 Q1/revenue",
     "value": 89725000000.0,
     "sources": [
      "10-Q:0001193125-26-202243"
     ]
    },
    {
     "ref": "pl_quarterly/FY2024 Q1/revenue",
     "value": 89869000000.0,
     "sources": [
      "10-Q:0000950170-25-063112"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 21,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/lower",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Strengthened",
   "change": "data update",
   "period": "FY2025 Q1",
   "period_end": "2025-03-31",
   "measure": {
    "value": -63.7616,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 63.7616,
   "text": "Net income attributable to the company was US$4.6 billion, 63.8% lower than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2025 Q1/net_income",
     "value": 4603000000.0,
     "sources": [
      "10-Q:0001193125-26-202243"
     ]
    },
    {
     "ref": "pl_quarterly/FY2024 Q1/net_income",
     "value": 12702000000.0,
     "sources": [
      "10-Q:0000950170-25-063112"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 22,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/lower",
   "rule": "corp.roe_ttm",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2025 Q1",
   "period_end": "2025-03-31",
   "measure": {
    "value": -0.449311,
    "unit": "pp"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 0.449311,
   "text": "Return on equity over the last four quarters was 13.2%, against 13.6% a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.roe/ttm/FY2025 Q1",
     "value": 13.197157168947463,
     "sources": []
    },
    {
     "ref": "ratio/corp.roe/ttm/FY2024 Q1",
     "value": 13.646467988297875,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 23,
   "company": "berkshire-hathaway",
   "thread": "corp.free_cash_flow_ttm/positive",
   "rule": "corp.free_cash_flow_ttm",
   "rule_version": "1.0",
   "claim": "positive",
   "state": "Confirmed",
   "change": "data update",
   "period": "FY2025 Q1",
   "period_end": "2025-03-31",
   "measure": {
    "value": 12065000000.0,
    "unit": "USD"
   },
   "band": [
    "rel",
    0.05
   ],
   "strength": 12065000000.0,
   "text": "Free cash flow over the last four quarters was US$12.1 billion, and operating cash flow was 0.4 times net income attributable to the company.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.free_cash_flow/ttm/FY2025 Q1",
     "value": 12065000000.0,
     "sources": []
    },
    {
     "ref": "ratio/corp.cash_conversion/ttm/FY2025 Q1",
     "value": 0.38233039952531644,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 24,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/lower",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Strengthened",
   "change": "data update",
   "period": "FY2025 Q2",
   "period_end": "2025-06-30",
   "measure": {
    "value": -1.21512,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 1.21512,
   "text": "Revenue for the quarter ended 30 June 2025 was US$92.5 billion, 1.2% lower than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2025 Q2/revenue",
     "value": 92515000000.0,
     "sources": [
      "10-Q:0001193125-26-341032"
     ]
    },
    {
     "ref": "pl_quarterly/FY2024 Q2/revenue",
     "value": 93653000000.0,
     "sources": [
      "10-Q:0000950170-25-101578"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 25,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/lower",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2025 Q2",
   "period_end": "2025-06-30",
   "measure": {
    "value": -59.2395,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 59.2395,
   "text": "Net income attributable to the company was US$12.4 billion, 59.2% lower than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2025 Q2/net_income",
     "value": 12370000000.0,
     "sources": [
      "10-Q:0001193125-26-341032"
     ]
    },
    {
     "ref": "pl_quarterly/FY2024 Q2/net_income",
     "value": 30348000000.0,
     "sources": [
      "10-Q:0000950170-25-101578"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 26,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/lower",
   "rule": "corp.roe_ttm",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Strengthened",
   "change": "data update",
   "period": "FY2025 Q2",
   "period_end": "2025-06-30",
   "measure": {
    "value": -1.97746,
    "unit": "pp"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 1.97746,
   "text": "Return on equity over the last four quarters was 9.9%, against 11.9% a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.roe/ttm/FY2025 Q2",
     "value": 9.910796842683938,
     "sources": []
    },
    {
     "ref": "ratio/corp.roe/ttm/FY2024 Q2",
     "value": 11.888260130696054,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 27,
   "company": "berkshire-hathaway",
   "thread": "corp.free_cash_flow_ttm/positive",
   "rule": "corp.free_cash_flow_ttm",
   "rule_version": "1.0",
   "claim": "positive",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2025 Q2",
   "period_end": "2025-06-30",
   "measure": {
    "value": 8225000000.0,
    "unit": "USD"
   },
   "band": [
    "rel",
    0.05
   ],
   "strength": 8225000000.0,
   "text": "Free cash flow over the last four quarters was US$8.2 billion, and operating cash flow was 0.4 times net income attributable to the company.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.free_cash_flow/ttm/FY2025 Q2",
     "value": 8225000000.0,
     "sources": []
    },
    {
     "ref": "ratio/corp.cash_conversion/ttm/FY2025 Q2",
     "value": 0.435678184303379,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 28,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/lower",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Retired",
   "change": "data update",
   "period": "FY2025 Q3",
   "period_end": "2025-09-30",
   "measure": null,
   "band": [
    "abs",
    1.0
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.revenue_yoy now states the claim higher.",
   "successor": "higher",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 29,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/higher",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "New",
   "change": "data update",
   "period": "FY2025 Q3",
   "period_end": "2025-09-30",
   "measure": {
    "value": 2.12592,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 2.12592,
   "text": "Revenue for the quarter ended 30 September 2025 was US$95.0 billion, 2.1% higher than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2025 Q3/revenue",
     "value": 94972000000.0,
     "sources": [
      "10-Q:0001193125-25-261548"
     ]
    },
    {
     "ref": "pl_quarterly/FY2024 Q3/revenue",
     "value": 92995000000.0,
     "sources": [
      "10-Q:0001193125-25-261548"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 30,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/lower",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Retired",
   "change": "data update",
   "period": "FY2025 Q3",
   "period_end": "2025-09-30",
   "measure": null,
   "band": [
    "abs",
    1.0
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.net_income_yoy now states the claim higher.",
   "successor": "higher",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 31,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/higher",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "New",
   "change": "data update",
   "period": "FY2025 Q3",
   "period_end": "2025-09-30",
   "measure": {
    "value": 17.3136,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 17.3136,
   "text": "Net income attributable to the company was US$30.8 billion, 17.3% higher than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2025 Q3/net_income",
     "value": 30796000000.0,
     "sources": [
      "10-Q:0001193125-25-261548"
     ]
    },
    {
     "ref": "pl_quarterly/FY2024 Q3/net_income",
     "value": 26251000000.0,
     "sources": [
      "10-Q:0001193125-25-261548"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 32,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/lower",
   "rule": "corp.roe_ttm",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Strengthened",
   "change": "data update",
   "period": "FY2025 Q3",
   "period_end": "2025-09-30",
   "measure": {
    "value": -8.3501,
    "unit": "pp"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 8.3501,
   "text": "Return on equity over the last four quarters was 10.2%, against 18.5% a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.roe/ttm/FY2025 Q3",
     "value": 10.166030752909833,
     "sources": []
    },
    {
     "ref": "ratio/corp.roe/ttm/FY2024 Q3",
     "value": 18.51612830572445,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 33,
   "company": "berkshire-hathaway",
   "thread": "corp.free_cash_flow_ttm/positive",
   "rule": "corp.free_cash_flow_ttm",
   "rule_version": "1.0",
   "claim": "positive",
   "state": "Strengthened",
   "change": "data update",
   "period": "FY2025 Q3",
   "period_end": "2025-09-30",
   "measure": {
    "value": 19326000000.0,
    "unit": "USD"
   },
   "band": [
    "rel",
    0.05
   ],
   "strength": 19326000000.0,
   "text": "Free cash flow over the last four quarters was US$19.3 billion, and operating cash flow was 0.6 times net income attributable to the company.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.free_cash_flow/ttm/FY2025 Q3",
     "value": 19326000000.0,
     "sources": []
    },
    {
     "ref": "ratio/corp.cash_conversion/ttm/FY2025 Q3",
     "value": 0.5839941894075271,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 34,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/higher",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "Retired",
   "change": "data update",
   "period": "FY2025 Q4",
   "period_end": "2025-12-31",
   "measure": null,
   "band": [
    "abs",
    1.0
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.revenue_yoy now states the claim lower.",
   "successor": "lower",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 35,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/lower",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "New",
   "change": "data update",
   "period": "FY2025 Q4",
   "period_end": "2025-12-31",
   "measure": {
    "value": -0.720637,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 0.720637,
   "text": "Revenue for the quarter ended 31 December 2025 was US$94.2 billion, 0.7% lower than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2025 Q4/revenue",
     "value": 94232000000.0,
     "sources": [
      "10-K:0001193125-26-083899",
      "10-Q:0001193125-25-261548"
     ]
    },
    {
     "ref": "pl_quarterly/FY2024 Q4/revenue",
     "value": 94916000000.0,
     "sources": [
      "10-K:0001193125-26-083899",
      "10-Q:0001193125-25-261548"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 36,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/higher",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "Retired",
   "change": "data update",
   "period": "FY2025 Q4",
   "period_end": "2025-12-31",
   "measure": null,
   "band": [
    "abs",
    1.0
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.net_income_yoy now states the claim lower.",
   "successor": "lower",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 37,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/lower",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "New",
   "change": "data update",
   "period": "FY2025 Q4",
   "period_end": "2025-12-31",
   "measure": {
    "value": -2.51346,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 2.51346,
   "text": "Net income attributable to the company was US$19.2 billion, 2.5% lower than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2025 Q4/net_income",
     "value": 19199000000.0,
     "sources": [
      "10-K:0001193125-26-083899",
      "10-Q:0001193125-25-261548"
     ]
    },
    {
     "ref": "pl_quarterly/FY2024 Q4/net_income",
     "value": 19694000000.0,
     "sources": [
      "10-K:0001193125-26-083899",
      "10-Q:0001193125-25-261548"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 38,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/lower",
   "rule": "corp.roe_ttm",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2025 Q4",
   "period_end": "2025-12-31",
   "measure": {
    "value": -4.9028,
    "unit": "pp"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 4.9028,
   "text": "Return on equity over the last four quarters was 9.8%, against 14.7% a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.roe/ttm/FY2025 Q4",
     "value": 9.799332302692372,
     "sources": []
    },
    {
     "ref": "ratio/corp.roe/ttm/FY2024 Q4",
     "value": 14.70212887222554,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 39,
   "company": "berkshire-hathaway",
   "thread": "corp.free_cash_flow_ttm/positive",
   "rule": "corp.free_cash_flow_ttm",
   "rule_version": "1.0",
   "claim": "positive",
   "state": "Strengthened",
   "change": "data update",
   "period": "FY2025 Q4",
   "period_end": "2025-12-31",
   "measure": {
    "value": 25042000000.0,
    "unit": "USD"
   },
   "band": [
    "rel",
    0.05
   ],
   "strength": 25042000000.0,
   "text": "Free cash flow over the last four quarters was US$25.0 billion, and operating cash flow was 0.7 times net income attributable to the company.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.free_cash_flow/ttm/FY2025 Q4",
     "value": 25042000000.0,
     "sources": []
    },
    {
     "ref": "ratio/corp.cash_conversion/ttm/FY2025 Q4",
     "value": 0.6864323258869908,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 40,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/lower",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Retired",
   "change": "data update",
   "period": "FY2026 Q1",
   "period_end": "2026-03-31",
   "measure": null,
   "band": [
    "abs",
    1.0
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.revenue_yoy now states the claim higher.",
   "successor": "higher",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 41,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/higher",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "New",
   "change": "data update",
   "period": "FY2026 Q1",
   "period_end": "2026-03-31",
   "measure": {
    "value": 4.40234,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 4.40234,
   "text": "Revenue for the quarter ended 31 March 2026 was US$93.7 billion, 4.4% higher than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2026 Q1/revenue",
     "value": 93675000000.0,
     "sources": [
      "10-Q:0001193125-26-202243"
     ]
    },
    {
     "ref": "pl_quarterly/FY2025 Q1/revenue",
     "value": 89725000000.0,
     "sources": [
      "10-Q:0001193125-26-202243"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 42,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/lower",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Retired",
   "change": "data update",
   "period": "FY2026 Q1",
   "period_end": "2026-03-31",
   "measure": null,
   "band": [
    "abs",
    1.0
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.net_income_yoy now states the claim higher.",
   "successor": "higher",
   "figures": [],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 43,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/higher",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "New",
   "change": "data update",
   "period": "FY2026 Q1",
   "period_end": "2026-03-31",
   "measure": {
    "value": 119.552,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 119.552,
   "text": "Net income attributable to the company was US$10.1 billion, 119.6% higher than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2026 Q1/net_income",
     "value": 10106000000.0,
     "sources": [
      "10-Q:0001193125-26-202243"
     ]
    },
    {
     "ref": "pl_quarterly/FY2025 Q1/net_income",
     "value": 4603000000.0,
     "sources": [
      "10-Q:0001193125-26-202243"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 44,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/lower",
   "rule": "corp.roe_ttm",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2026 Q1",
   "period_end": "2026-03-31",
   "measure": {
    "value": -2.70667,
    "unit": "pp"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 2.70667,
   "text": "Return on equity over the last four quarters was 10.5%, against 13.2% a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.roe/ttm/FY2026 Q1",
     "value": 10.490485303100925,
     "sources": []
    },
    {
     "ref": "ratio/corp.roe/ttm/FY2025 Q1",
     "value": 13.197157168947463,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 45,
   "company": "berkshire-hathaway",
   "thread": "corp.free_cash_flow_ttm/positive",
   "rule": "corp.free_cash_flow_ttm",
   "rule_version": "1.0",
   "claim": "positive",
   "state": "Confirmed",
   "change": "data update",
   "period": "FY2026 Q1",
   "period_end": "2026-03-31",
   "measure": {
    "value": 23872000000.0,
    "unit": "USD"
   },
   "band": [
    "rel",
    0.05
   ],
   "strength": 23872000000.0,
   "text": "Free cash flow over the last four quarters was US$23.9 billion, and operating cash flow was 0.6 times net income attributable to the company.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.free_cash_flow/ttm/FY2026 Q1",
     "value": 23872000000.0,
     "sources": []
    },
    {
     "ref": "ratio/corp.cash_conversion/ttm/FY2026 Q1",
     "value": 0.6278925363248747,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 46,
   "company": "berkshire-hathaway",
   "thread": "corp.revenue_yoy/higher",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "Strengthened",
   "change": "data update",
   "period": "FY2026 Q2",
   "period_end": "2026-06-30",
   "measure": {
    "value": 10.0449,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 10.0449,
   "text": "Revenue for the quarter ended 30 June 2026 was US$101.8 billion, 10.0% higher than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2026 Q2/revenue",
     "value": 101808000000.0,
     "sources": [
      "10-Q:0001193125-26-341032"
     ]
    },
    {
     "ref": "pl_quarterly/FY2025 Q2/revenue",
     "value": 92515000000.0,
     "sources": [
      "10-Q:0001193125-26-341032"
     ]
    }
   ],
   "basis": "recorded",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 47,
   "company": "berkshire-hathaway",
   "thread": "corp.net_income_yoy/higher",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2026 Q2",
   "period_end": "2026-06-30",
   "measure": {
    "value": 107.494,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 107.494,
   "text": "Net income attributable to the company was US$25.7 billion, 107.5% higher than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2026 Q2/net_income",
     "value": 25667000000.0,
     "sources": [
      "10-Q:0001193125-26-341032"
     ]
    },
    {
     "ref": "pl_quarterly/FY2025 Q2/net_income",
     "value": 12370000000.0,
     "sources": [
      "10-Q:0001193125-26-341032"
     ]
    }
   ],
   "basis": "recorded",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 48,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/lower",
   "rule": "corp.roe_ttm",
   "rule_version": "1.0",
   "claim": "lower",
   "state": "Retired",
   "change": "data update",
   "period": "FY2026 Q2",
   "period_end": "2026-06-30",
   "measure": null,
   "band": [
    "abs",
    0.5
   ],
   "strength": null,
   "text": null,
   "reason": "The rule corp.roe_ttm now states the claim higher.",
   "successor": "higher",
   "figures": [],
   "basis": "recorded",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 49,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/higher",
   "rule": "corp.roe_ttm",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "New",
   "change": "data update",
   "period": "FY2026 Q2",
   "period_end": "2026-06-30",
   "measure": {
    "value": 2.20419,
    "unit": "pp"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 2.20419,
   "text": "Return on equity over the last four quarters was 12.1%, against 9.9% a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.roe/ttm/FY2026 Q2",
     "value": 12.114988427846901,
     "sources": []
    },
    {
     "ref": "ratio/corp.roe/ttm/FY2025 Q2",
     "value": 9.910796842683938,
     "sources": []
    }
   ],
   "basis": "recorded",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 50,
   "company": "berkshire-hathaway",
   "thread": "corp.free_cash_flow_ttm/positive",
   "rule": "corp.free_cash_flow_ttm",
   "rule_version": "1.0",
   "claim": "positive",
   "state": "Confirmed",
   "change": "data update",
   "period": "FY2026 Q2",
   "period_end": "2026-06-30",
   "measure": {
    "value": 24215000000.0,
    "unit": "USD"
   },
   "band": [
    "rel",
    0.05
   ],
   "strength": 24215000000.0,
   "text": "Free cash flow over the last four quarters was US$24.2 billion, and operating cash flow was 0.5 times net income attributable to the company.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.free_cash_flow/ttm/FY2026 Q2",
     "value": 24215000000.0,
     "sources": []
    },
    {
     "ref": "ratio/corp.cash_conversion/ttm/FY2026 Q2",
     "value": 0.5437226005036844,
     "sources": []
    }
   ],
   "basis": "recorded",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 51,
   "company": "berkshire-hathaway",
   "thread": "corp.roe_ttm/higher",
   "rule": "corp.roe_ttm",
   "rule_version": "1.1",
   "claim": "higher",
   "state": "Confirmed",
   "change": "wording",
   "period": "FY2026 Q2",
   "period_end": "2026-06-30",
   "measure": {
    "value": 2.20419,
    "unit": "pp"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 2.20419,
   "text": "Return on equity over the last 4 quarters was 12.1%, against 9.9% a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.roe/ttm/FY2026 Q2",
     "value": 12.114988427846901,
     "sources": []
    },
    {
     "ref": "ratio/corp.roe/ttm/FY2025 Q2",
     "value": 9.910796842683938,
     "sources": []
    }
   ],
   "basis": "recorded",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 52,
   "company": "berkshire-hathaway",
   "thread": "corp.free_cash_flow_ttm/positive",
   "rule": "corp.free_cash_flow_ttm",
   "rule_version": "1.1",
   "claim": "positive",
   "state": "Confirmed",
   "change": "wording",
   "period": "FY2026 Q2",
   "period_end": "2026-06-30",
   "measure": {
    "value": 24215000000.0,
    "unit": "USD"
   },
   "band": [
    "rel",
    0.05
   ],
   "strength": 24215000000.0,
   "text": "Free cash flow over the last 4 quarters was US$24.2 billion, and operating cash flow was 0.5 times net income attributable to the company.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.free_cash_flow/ttm/FY2026 Q2",
     "value": 24215000000.0,
     "sources": []
    },
    {
     "ref": "ratio/corp.cash_conversion/ttm/FY2026 Q2",
     "value": 0.5437226005036844,
     "sources": []
    }
   ],
   "basis": "recorded",
   "snapshot": "FY2026Q2_bb16a6ae",
   "dataset_sha256": "bb16a6ae9b9e6dad8ae48b3ce6835b0b28a1f70a40b32d3b63d0254b4dc416f7"
  },
  {
   "seq": 53,
   "company": "berkshire-hathaway",
   "thread": "corp.cash_backing/accrual_led",
   "rule": "corp.cash_backing",
   "rule_version": "1.0",
   "claim": "accrual_led",
   "state": "New",
   "change": "initial",
   "period": "FY2024 Q2",
   "period_end": "2024-06-30",
   "measure": {
    "value": 1.45273,
    "unit": "%"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 1.45273,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 1.5% of average total assets.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2024 Q2",
     "value": 1.4527306826113624,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_db1bcd98",
   "dataset_sha256": "db1bcd98602b17a9b30ff88eb8d9622291e1dc00ba9cf5c5b2df25b44df9ef12"
  },
  {
   "seq": 54,
   "company": "berkshire-hathaway",
   "thread": "corp.cash_backing/accrual_led",
   "rule": "corp.cash_backing",
   "rule_version": "1.0",
   "claim": "accrual_led",
   "state": "Strengthened",
   "change": "data update",
   "period": "FY2024 Q3",
   "period_end": "2024-09-30",
   "measure": {
    "value": 6.13737,
    "unit": "%"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 6.13737,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 6.1% of average total assets.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2024 Q3",
     "value": 6.137365355225953,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_db1bcd98",
   "dataset_sha256": "db1bcd98602b17a9b30ff88eb8d9622291e1dc00ba9cf5c5b2df25b44df9ef12"
  },
  {
   "seq": 55,
   "company": "berkshire-hathaway",
   "thread": "corp.cash_backing/accrual_led",
   "rule": "corp.cash_backing",
   "rule_version": "1.0",
   "claim": "accrual_led",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2024 Q4",
   "period_end": "2024-12-31",
   "measure": {
    "value": 5.2524,
    "unit": "%"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 5.2524,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 5.3% of average total assets.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2024 Q4",
     "value": 5.252401343790232,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_db1bcd98",
   "dataset_sha256": "db1bcd98602b17a9b30ff88eb8d9622291e1dc00ba9cf5c5b2df25b44df9ef12"
  },
  {
   "seq": 56,
   "company": "berkshire-hathaway",
   "thread": "corp.cash_backing/accrual_led",
   "rule": "corp.cash_backing",
   "rule_version": "1.0",
   "claim": "accrual_led",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2025 Q1",
   "period_end": "2025-03-31",
   "measure": {
    "value": 4.47219,
    "unit": "%"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 4.47219,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 4.5% of average total assets.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2025 Q1",
     "value": 4.472186334086201,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_db1bcd98",
   "dataset_sha256": "db1bcd98602b17a9b30ff88eb8d9622291e1dc00ba9cf5c5b2df25b44df9ef12"
  },
  {
   "seq": 57,
   "company": "berkshire-hathaway",
   "thread": "corp.cash_backing/accrual_led",
   "rule": "corp.cash_backing",
   "rule_version": "1.0",
   "claim": "accrual_led",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2025 Q2",
   "period_end": "2025-06-30",
   "measure": {
    "value": 3.12439,
    "unit": "%"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 3.12439,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 3.1% of average total assets.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2025 Q2",
     "value": 3.124389527056161,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_db1bcd98",
   "dataset_sha256": "db1bcd98602b17a9b30ff88eb8d9622291e1dc00ba9cf5c5b2df25b44df9ef12"
  },
  {
   "seq": 58,
   "company": "berkshire-hathaway",
   "thread": "corp.cash_backing/accrual_led",
   "rule": "corp.cash_backing",
   "rule_version": "1.0",
   "claim": "accrual_led",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2025 Q3",
   "period_end": "2025-09-30",
   "measure": {
    "value": 2.36515,
    "unit": "%"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 2.36515,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 2.4% of average total assets.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2025 Q3",
     "value": 2.365147011605359,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_db1bcd98",
   "dataset_sha256": "db1bcd98602b17a9b30ff88eb8d9622291e1dc00ba9cf5c5b2df25b44df9ef12"
  },
  {
   "seq": 59,
   "company": "berkshire-hathaway",
   "thread": "corp.cash_backing/accrual_led",
   "rule": "corp.cash_backing",
   "rule_version": "1.0",
   "claim": "accrual_led",
   "state": "Weakened",
   "change": "data update",
   "period": "FY2025 Q4",
   "period_end": "2025-12-31",
   "measure": {
    "value": 1.76755,
    "unit": "%"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 1.76755,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 1.8% of average total assets.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2025 Q4",
     "value": 1.7675501892420933,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_db1bcd98",
   "dataset_sha256": "db1bcd98602b17a9b30ff88eb8d9622291e1dc00ba9cf5c5b2df25b44df9ef12"
  },
  {
   "seq": 60,
   "company": "berkshire-hathaway",
   "thread": "corp.cash_backing/accrual_led",
   "rule": "corp.cash_backing",
   "rule_version": "1.0",
   "claim": "accrual_led",
   "state": "Confirmed",
   "change": "data update",
   "period": "FY2026 Q1",
   "period_end": "2026-03-31",
   "measure": {
    "value": 2.23163,
    "unit": "%"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 2.23163,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 2.2% of average total assets.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2026 Q1",
     "value": 2.2316258296600924,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_db1bcd98",
   "dataset_sha256": "db1bcd98602b17a9b30ff88eb8d9622291e1dc00ba9cf5c5b2df25b44df9ef12"
  },
  {
   "seq": 61,
   "company": "berkshire-hathaway",
   "thread": "corp.cash_backing/accrual_led",
   "rule": "corp.cash_backing",
   "rule_version": "1.0",
   "claim": "accrual_led",
   "state": "Strengthened",
   "change": "data update",
   "period": "FY2026 Q2",
   "period_end": "2026-06-30",
   "measure": {
    "value": 3.22483,
    "unit": "%"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 3.22483,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 3.2% of average total assets.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2026 Q2",
     "value": 3.2248348708034773,
     "sources": []
    }
   ],
   "basis": "recorded",
   "snapshot": "FY2026Q2_db1bcd98",
   "dataset_sha256": "db1bcd98602b17a9b30ff88eb8d9622291e1dc00ba9cf5c5b2df25b44df9ef12"
  },
  {
   "seq": 62,
   "company": "berkshire-hathaway",
   "thread": "corp.cash_backing/accrual_led",
   "rule": "corp.cash_backing",
   "rule_version": "2.0",
   "claim": "accrual_led",
   "state": "Confirmed",
   "change": "methodology",
   "period": "FY2026 Q2",
   "period_end": "2026-06-30",
   "measure": {
    "value": 3.22483,
    "unit": "%"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 3.22483,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 3.2% of average total assets.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2026 Q2",
     "value": 3.2248348708034773,
     "sources": []
    }
   ],
   "basis": "recorded",
   "snapshot": "FY2026Q2_d6d67a49",
   "dataset_sha256": "d6d67a49bff725050afd20607ed6a06d7947da578a06ae5fa1b2e7d362f3ce0c"
  }
 ]
}