How does Berkshire Hathaway achieve or surpass S&P 500 (.INX) returns while maintaining a 30% cash position?

Considering that Berkshire Hathaway has about 30% cash, I have been wondering how they can match or even exceed the returns of the S&P 500. It would appear that having that kind of money would negatively impact performance. Is the difference due to their outperforming subsidiaries, or is Warren Buffet’s market timing the only factor? How do they manage to achieve this?

If someone knows the precise reason why, I’d like to know it. I had assumed that Apple was the reason they were able to match market returns while holding valuable firms like railroads and insurance.

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I believe most of the 30% cash that BRKB holds is invested in various T-bill ladders, generating around 5% annually.

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For what it’s worth, this is where most corporations hold their cash, and it’s only recently been generating that level of return.

For example, Apple essentially operates a full fixed-income investment house for its cash holdings, which are quite substantial.

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Every capable company. On the other hand, my employer is listed on the Nasdaq. Consider all the businesses that were just sitting on cash at Silicon Valley Bank.

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I mean, all corporations also maintain bank deposits, for instance, they need to keep operating cash in a demand account.

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Payroll is actually quite interesting.

Many companies take out small, very short-term loans from major banks to cover payroll. While they have the cash available, this approach ensures that all or nearly all employees receive their direct deposits on payday. They typically pay off the loan within a few business days.

Although they could manage it with their own funds, this method simplifies the process and guarantees timely payments.

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Companies use credit for most every transaction at a certain level, that’s pretty common - you still need demand accounts obviously but using credit helps to isolate the deposits from all the noise.

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Are you examining the performance of their real investment portfolio in comparison to the S&P 500, or are you comparing the performance of their stocks to the S&P 500? In the event that Berkshire’s stock increases from 1.0x book to 1.3x book, shareholders’ equity will have increased by 30% without any real improvement in investment performance.

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Yes, they went from.89 book to 1.7 since COVID.

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Similar statements might be made regarding the SP500, such as “shiller PE up 50% from pre-pandemic.”

For value purposes, both measurements are too basic to be used as quick cuts.

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Wholey held businesses typically operate in linear industries.

Warren stated that they were buying Treasury bonds at the shareholders’ meeting two years prior since they could not find a better firm at the time to invest in.

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Multiple expansion has occurred, increasing from around 1.3x book value to nearly 1.7x book value.

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The S&P 500 has also experienced multiple expansion, with the Shiller PE rising to 30 from the low 20s before the pandemic.

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That’s correct. So the BV is also inflated.