Portfolio

BRK.B

Berkshire Hathaway Inc.

OPEN
Weight

3.0%

Return

-0.9%

Avg Cost

$498.20

Current

$493.81

Why This Position Exists

BRK.B is classified as price-below-value with HIGH confidence, supported by a 9-market prediction ensemble showing exceptionally high model agreement (0.91-0.97) across all risk domains. The core thesis rests on record operating earnings (~9x ex-cash), a widening insurance moat (GEICO CR ~80% for 7 consecutive quarters with 97% model agreement on sustainability), and 80% probability that PacifiCorp maintains investment-grade status. The market appears to embed a governance transition discount disproportionate to the probability-weighted outcomes, creating an opening for a systematically-sized position.

Trigger: Initial thesis assessment completed 2026-02-14 produced price-below-value classification with HIGH confidence based on 6 completed lenses and 9 forecast markets. Trigger is initial screening for play portfolio position.

Key Market Signals

PacifiCorp junk downgrade at 20% probability (HIGH weight, 0.94 agreement) — 80% containment supports thesis; most consequential binary trigger
PacifiCorp cumulative verdicts >$2B at 20% probability (HIGH weight, 0.94 agreement) — containment thesis reinforced; works in tandem with credit market
Abel first acquisition at 23% probability (HIGH weight, 0.94 agreement) — unpriced optionality from $381.6B dry powder; absence does not escalate risk
Abel Form 3 holdings >$50M at 36% probability (HIGH weight, 0.93 agreement) — widest uncertainty band; earliest governance clarity catalyst by mid-2026
GEICO combined ratio >95% at 8% probability (MEDIUM weight, 0.97 agreement) — strongest consensus in set; validates insurance moat durability
California megafire >$5B losses at 16% probability (MEDIUM weight, 0.94 agreement) — tests Correlation Trap compound scenario; material but minority probability
Abel shareholder letter initiative at 15% probability (MEDIUM weight, 0.96 agreement) — near-term catalyst (Feb 28); consensus expects continuity
Jain additional sales at 27% probability (LOW weight, 0.94 agreement) — moderate tail risk flag; Governance Vacuum scenario trigger if combined with disappointing letter
Buyback resumption at 23% probability (LOW weight, 0.91 agreement) — lowest model agreement; absence sustains cash drag narrative without damaging value

Committee Verdict

The Portfolio Analyst presents a well-supported OPEN case: price-below-value with HIGH confidence, 9 active markets with the highest average model agreement (0.94) this committee has evaluated, and a thesis anchored by the insurance moat's 97% consensus durability and 80% PacifiCorp containment probability. The Risk Manager's Kelly computation produces a 3.2% position through rigorous mechanics — 12.6% raw Kelly discounted to quarter-Kelly with no conviction penalties, passing all five portfolio constraints with substantial margin. The Devil's Advocate raised five challenge points, with two at high severity: the imminent shareholder letter (Feb 28) and PacifiCorp's long-tail liability distribution. Both challenges are genuine, but I find them adequately mitigated: the letter is 85% probability of non-event with 0.96 agreement (already the base case), and the 3.2% weight limits portfolio-level impact to ~1% even in the most adverse compound scenario. The thesis-robust assessment from the Devil's Advocate — despite raising material concerns — confirms that the challenges do not undermine the classification itself.

Devil's Advocate

thesis robust

The challenges are genuine and material — particularly the imminent shareholder letter catalyst and the PacifiCorp long-tail liability — but the thesis is well-constructed with 9 active markets showing exceptionally high model agreement (0.91-0.97), the highest data quality I have seen in a committee evaluation. The quarter-Kelly sizing at 3.2% provides substantial buffer against adverse scenarios: even the most severe compound scenario (Triple Squeeze at 5-10% probability) would produce a portfolio-level impact of only ~1% at this weight. The thesis's own acknowledged weaknesses are transparently surfaced rather than hidden, and the balancing factors are adequately weighted through the Kelly framework's tail risk discount and data quality multiplier. The primary risk is timing — opening 4 days before a major catalyst — but the 85% probability estimate for a non-event letter, supported by 0.96 model agreement, suggests the base case is already priced in.

Notable Dissent

The Devil's Advocate raised a valid timing concern: opening a position 4 days before Abel's first shareholder letter creates unnecessary catalyst risk. A defer-until-March-1 approach was considered but rejected for two reasons: (1) the 85% probability of a non-event letter means deferral would most likely produce the same OPEN decision at a potentially higher price if the letter confirms continuity, and (2) if the letter surprises positively (15% probability), the de-escalation across governance signals would likely move the price before we could act. The asymmetry favors opening now at conservative sizing. The PacifiCorp long-tail concern is also material but is a multi-year risk that the 6-18 month thesis horizon and monitoring triggers adequately address.

Monitoring Triggers

IMMEDIATE: Re-evaluate after Abel shareholder letter release (~Feb 28, 2026) — if letter contains specific capital allocation initiatives or if market reaction exceeds +/-5%, run update assessment

Re-evaluate if PacifiCorp credit rating is placed on negative watch by any major agency

Re-evaluate if cumulative PacifiCorp wildfire verdicts exceed $1B (halfway to the $2B escalation threshold)

Re-evaluate if Ajit Jain files Form 4 disclosing additional discretionary BRK share sales

Re-evaluate if GEICO combined ratio exceeds 90% in any reported quarter (deterioration signal before the 95% escalation threshold)

Re-evaluate if California wildfire catastrophe losses exceed $2B in any reporting period

Mandatory review if position return drops below -10%

Mandatory review if thesis is not updated within 60 days (by April 15, 2026)

Re-evaluate after Q1 2026 earnings release for updated operating metrics

Position Details

Entry Date

Feb 24, 2026

Shares

6

Classification

price-below-value

Confidence

HIGH

Sector

Financial

Trades

1

Kelly Sizing Breakdown

EDGE

Classification
0.20
Confidence
×1.00
Data Quality
×0.88
Raw Edge: 0.1765

ODDS

Magnitude
1.5
Tail Risk
-0.10
Direction
×1.00
Adjusted Odds: 1.4000

KELLY

Raw Kelly
12.6%
Quarter-Kelly
×0.25
Conviction
×1.00
Final Weight: 3.2%

Trade History

DateActionSharesPriceWeightRationale
Feb 24, 2026OPEN6$498.200.0% → 3.0%Committee approved OPEN. HIGH confidence price-below-value thesis with 9 active markets. Quarter-Kelly sizing at 3.0% reflects strong edge. Immediate re-evaluation after Abel shareholder letter (~Feb 28).

Full Committee Transcripts (1)

Complete 4-step discourse records — expand each step to see the full reasoning from analyst, risk manager, devil's advocate, and committee chair.

Committee DiscourseFeb 24, 2026
Trigger: thesis assessment
Approved