BR
BRK-B
Dec 31, 2023
Quarter ended Dec 31, 2023 · FY2023 Q4

Berkshire Hathaway Inc. stock research

Berkshire Hathaway (BRK-B) Free Cash Flow — Quarter Ended Dec 31, 2023

Operating cash flow and free cash flow both improved relative to the prior quarter and the same quarter one year earlier, while revenue was slightly lower than the preceding quarter. Free cash flow margin strengthened compared to both periods.

Free cash flow takeaway

A quick read on the company's cash generation and what it means for investors.

Operating cash flow and free cash flow both improved relative to the prior quarter and the same quarter one year earlier, while revenue was slightly lower than the preceding quarter. Free cash flow margin strengthened compared to both periods.

  • Revenue was marginally lower than the prior quarter, yet operating cash flow and free cash flow were higher, leading to improved free cash flow margin. Capital expenditure increased from both the previous quarter and the year-ago quarter.
  • Compared with the immediately preceding quarter, revenue was slightly lower, operating cash flow was higher, capital expenditure was higher, and free cash flow was higher with an improved margin. Versus the same quarter one year earlier, all metrics were higher: revenue, operating cash flow, capital expenditure, free cash flow, and margin.

FCF snapshot

Quarterly and TTM cash-flow metrics with the minimum valuation context.

TTM free cash flow

$29.8B

Trailing twelve-month free cash flow.

Quarter free cash flow

$8.7B

Free cash flow in the selected fiscal quarter.

Operating cash flow

$14.4B

Cash generated by operations before capital spending.

CapEx

$5.7B

Capital spending and related asset purchases.

FCF margin

13.5%

The share of revenue converted into free cash flow.

Cash flow trend

A short quarterly history shows whether FCF is scaling with revenue or only spiking for one period.

PeriodRevenueOperating CFCapExFCFFCF margin
2023-03-31$59.7B$8.7B$3.7B$5.0B8.3%
2023-06-30$65.4B$12.4B$4.7B$7.7B11.9%
2023-09-30$65.2B$13.7B$5.3B$8.4B12.8%
2023-12-31$64.6B$14.4B$5.7B$8.7B13.5%

Cash conversion quality

Checks that separate high-quality free cash flow from accounting noise or working-capital timing.

FCF / net income23.1%Shows whether accounting earnings convert into cash.
CapEx / revenue8.8%Lower capital intensity usually supports FCF margin.
Net cashn/aCash and equivalents minus total debt.

Recent events shaping cash flow

Near-term business events that help explain the free cash flow result.

Supportive

Operating Cash Flow Strength

Operating cash flow increased from both the prior quarter and the same quarter a year ago, even as current quarter revenue was slightly below the prior quarter. This was the strongest observable driver of the improvement in free cash flow.

Higher operating cash flow directly supported higher free cash flow and an improved margin.

What the cash flow says

How to interpret the company's free cash flow beyond the headline number.

Revenue was marginally lower than the prior quarter, yet operating cash flow and free cash flow were higher, leading to improved free cash flow margin. Capital expenditure increased from both the previous quarter and the year-ago quarter.

Compared with the immediately preceding quarter, revenue was slightly lower, operating cash flow was higher, capital expenditure was higher, and free cash flow was higher with an improved margin. Versus the same quarter one year earlier, all metrics were higher: revenue, operating cash flow, capital expenditure, free cash flow, and margin.

Capital expenditure rose sequentially and year-over-year, which should be monitored alongside the free cash flow trend.