Berkshire Hathaway Inc. (BRK-B) Q2 FY2026 8-K Filings and Company Events

Filings that contain financial statements

• 8-K, August 11, 2026 (accession 0001193125-26-344495), earnings release for the second quarter and first six months of 2026 (Exhibit 99.1), with consolidated net earnings, operating earnings by segment, and share-count and float data. This is the most recent quarterly results filing.
• 8-K, May 7, 2026 (accession 0001193125-26-212148), earnings release for the first quarter of 2026 (Exhibit 99.1).
• 8-K, March 2, 2026 (accession 0001193125-26-085801), earnings release for the fourth quarter and full year 2025 (Exhibit 99.1).
• 8-K, November 3, 2025 (accession 0001193125-25-262260), earnings release for the third quarter and first nine months of 2025 (Exhibit 99.1).
• 8-K, August 4, 2025 (accession 0001193125-25-172579), earnings release for the second quarter and first six months of 2025 (Exhibit 99.1).
• 8-K, May 6, 2025 (accession 0001193125-25-113900), earnings release for the first quarter of 2025 (Exhibit 99.1), filed alongside annual-meeting voting results.
• 8-K, February 24, 2025 (accession 0001193125-25-033393), earnings release for the fourth quarter and full year 2024 (Exhibit 99.1).

Each of these earnings releases carries condensed, non-GAAP-reconciled summary figures (net earnings, operating earnings by segment, per-share data); the underlying GAAP financial statements are in the corresponding Form 10-Q or 10-K, not in the 8-K itself.

CEO succession from Warren Buffett to Greg Abel

• May 3-5, 2025 (8-K, accession 0001193125-25-115695, filed May 8, 2025). At the question-and-answer session preceding Berkshire's May 3, 2025 annual meeting, Warren Buffett announced he would recommend that the board appoint Greg Abel, then Vice Chairman - Non-Insurance Operations, as Berkshire's CEO effective January 1, 2026. On May 4, 2025 the board voted unanimously to appoint Abel as President and CEO effective that date; Buffett was to remain Chairman of the Board. A press release dated May 5, 2025 confirmed the succession (Exhibit 99.1).
• September 30, 2025 (8-K, accession 0001193125-25-229405). The board amended and restated Berkshire's by-laws to formally separate the Chairman and CEO roles ahead of the transition, adding a new by-law section on the Chairman's authority and revising the officer provisions.
• January 6, 2026 (8-K/A, accession 0001193125-26-004727). Berkshire confirmed that, as previously announced, Greg Abel became President and CEO effective January 1, 2026, with his annual cash salary increasing to $25 million from that date. Warren Buffett continues as Chairman of the Board.
• March 4-5, 2026 (8-K, accession 0001193125-26-092557). "In the interest of transparency with our leadership transition," Berkshire disclosed that it began repurchasing shares of its common stock under its long-standing buyback policy on March 4, 2026. The filing does not disclose a dollar amount for this specific disclosure (see Capital allocation below for the amounts later reported in earnings releases).
• May 7, 2026 (8-K, accession 0001193125-26-212148). The board voted to further amend and restate the by-laws effective May 3, 2026, updating officer roles and responsibilities "to conform to Berkshire's current operating structure" following the CEO transition.

Chief Financial Officer transition

• December 8-11, 2025 (8-K, accession 0001193125-25-314935). Berkshire announced that CFO Marc D. Hamburg will retire on June 1, 2027, resigning as CFO on June 1, 2026 and working with his successor in the interim. Charles C. Chang, then Berkshire Hathaway Energy's CFO (in that role since October 2024, previously a PricewaterhouseCoopers partner since 2002), was named to succeed Hamburg as CFO effective June 1, 2026.
• May 2-7, 2026 (8-K, accession 0001193125-26-212148). Confirmed that Charles C. Chang succeeded Hamburg as CFO on June 1, 2026, with an annual cash salary of $8,000,000. In recognition of Hamburg's decades of service, Berkshire will provide him (or his spouse) up to 30 flight hours per year on a mid-sized NetJets aircraft from June 1, 2026 through no later than May 31, 2037, plus tax gross-up payments, at an estimated cost of approximately $490,000 per year.

Quarterly and annual earnings

• Q4/FY2024 (8-K, February 24, 2025, accession 0001193125-25-033393): Full-year 2024 net earnings attributable to Berkshire shareholders of $88,995 million versus $96,223 million in 2023; full-year operating earnings of $47,437 million versus $37,350 million. Berkshire repurchased approximately $2.9 billion of its own shares during 2024; insurance float was approximately $171 billion at year-end.
• Q1 2025 (8-K, May 6, 2025, accession 0001193125-25-113900): Filed alongside the annual meeting's voting results (director elections and seven shareholder proposals).
• Q2 2025 (8-K, August 4, 2025, accession 0001193125-25-172579): Second-quarter net earnings of $12,370 million versus $30,348 million a year earlier, reflecting a $3,760 million other-than-temporary impairment of Berkshire's investment in Kraft Heinz. Operating earnings were $11,160 million.
• Q3 2025 (8-K, November 3, 2025, accession 0001193125-25-262260): Third-quarter net earnings of $30,796 million, up from $26,251 million a year earlier; operating earnings of $13,485 million. Insurance float was approximately $176 billion.
• Q4/FY2025 (8-K, March 2, 2026, accession 0001193125-26-085801): Full-year 2025 net earnings of $66,968 million versus $88,995 million in 2024, including a combined $8,255 million of other-than-temporary impairments on the Kraft Heinz and Occidental investments for the year. Full-year operating earnings were $44,486 million versus $47,437 million in 2024. Insurance float was approximately $176 billion at year-end.
• Q1 2026 (8-K, May 7, 2026, accession 0001193125-26-212148): First-quarter net earnings of $10,106 million versus $4,603 million a year earlier; operating earnings of $11,346 million versus $9,641 million. Filed together with the annual meeting's director-election and other voting results and the by-laws amendment described above.
• Q2 2026 (8-K, August 11, 2026, accession 0001193125-26-344495): Second-quarter net earnings of $25,667 million versus $12,370 million a year earlier; operating earnings of $12,983 million versus $11,160 million. First-half 2026 net earnings were $35,773 million versus $16,973 million in the first half of 2025.

Capital allocation

• Berkshire's press release accompanying the Q2 2026 earnings 8-K (accession 0001193125-26-344495) disclosed that the company repurchased approximately $4.5 billion of its own shares during the second quarter of 2026, bringing the six-month 2026 total to about $4.8 billion, following the buyback commencement it had separately disclosed on March 4, 2026 (accession 0001193125-26-092557). At June 30, 2026, insurance float was approximately $177.5 billion, up roughly $1.1 billion since year-end 2025.
• Berkshire disclosed in its Q4/FY2024 earnings release that it had used approximately $2.9 billion to repurchase shares during 2024. No 8-K in this period discloses a dividend policy change.

Debt financing (yen-denominated senior notes offerings)

Berkshire periodically issues senior notes denominated in Japanese yen under its existing shelf registration statement (Form S-3, Registration No. 333-284622, filed January 31, 2025) and a January 31, 2025 indenture with Berkshire Hathaway Finance Corporation and The Bank of New York Mellon Trust Company, N.A. These are standard debt-financing transactions, not operating events:

• April 17, 2025 (8-K, accession 0001193125-25-084458): Issued six tranches of yen-denominated senior notes due 2028 through 2055 (totaling approximately ¥90.0 billion across the tranches disclosed), underwritten by Merrill Lynch International and Mizuho Securities USA LLC.
• November 20, 2025 (8-K, accession 0001193125-25-290864): Issued four tranches of yen-denominated senior notes due 2028 through 2040 (approximately ¥210.1 billion aggregate), underwritten by Mizuho Securities USA LLC and Merrill Lynch International.
• April 16, 2026 (8-K, accession 0001193125-26-159326): Issued six yen-denominated tranches totalling approximately ¥272.3 billion (approximately $1.7 billion), with maturities ranging from 2029 to 2056 and a weighted average interest rate of 2.4% (per the Q2 2026 10-Q, accession 0001193125-26-341032), including the two longest-dated tranches, ¥2.0 billion of 3.452% notes due 2041 and ¥5.0 billion of 4.037% notes due 2056 (Exhibits 4.6 and 4.7). Underwritten by Mizuho Securities USA LLC and Merrill Lynch International.

None of these filings disclose a stated use of proceeds beyond the standard debt-issuance mechanics; each names the underwriters, the officers' certificates for each tranche, and counsel's opinion on the notes (Baker & McKenzie LLP) as exhibits.

The FY2025 10-K (accession 0001193125-26-083899) states that "[a]t various dates in 2025, Berkshire borrowed approximately ¥451.6 billion (approximately $3.0 billion) under senior note issuances and term loan agreements," against the ¥300.1 billion (¥90.0 billion plus ¥210.1 billion) covered by the two 2025 offering 8-Ks described above; the 10-K does not break out how much of the difference was term borrowings.

Governance

• May 3, 2025 and May 2, 2026 (8-Ks, accessions 0001193125-25-113900 and 0001193125-26-212148): Annual shareholder meetings. In 2025, shareholders elected all director nominees (including both Abel and Buffett) and voted down seven shareholder proposals covering topics such as environmental disclosure, pay-ratio disclosure, civil-rights and racial-discrimination audits, board diversity oversight, clean-energy financing disclosure, and AI-risk oversight. In 2026, shareholders again elected all director nominees, approved (on an advisory basis) executive compensation, favored a 3-year frequency for future say-on-pay votes, and voted down a shareholder proposal requesting disclosure of the board's workforce and human-capital oversight framework.
• September 30, 2025 (8-K, accession 0001193125-25-229405) and May 3, 2026 (8-K, accession 0001193125-26-212148): By-laws amendments described above under CEO succession, separating the Chairman and CEO roles and later updating officer roles to match the post-transition operating structure.

No 8-K in this period reports an M&A transaction (signed or closed), a going-concern or covenant issue, or a legal or regulatory settlement. That is a statement about Berkshire's 8-K practice, not about its activity: the OxyChem acquisition (completed January 2, 2026, approximately $9.4 billion in cash, agreement entered into October 1, 2025) and the Taylor Morrison Home Corporation acquisition (completed July 24, 2026 at $72.50 per share, approximately $6.8 billion in the aggregate, agreement entered into May 31, 2026), together with HomeServices' $250 million Burnett antitrust settlement and $589 million of PacifiCorp wildfire-settlement payments in the first half of 2026, were disclosed in Berkshire's periodic reports rather than by 8-K.