Thanks for that. I've been wondering whether the 1500 share divisor for B's is sufficiently constant across the years.

The 1500 number is definitely the ratio of economic interest between the two share classes, since the last split (50:1 during January 2010, at the time the BNSF acquisition closed)
So, if you want to know the historical book value of the historical equivalent of what a current B share owned, use 1500 for all dates.

If you want to know the book value of what a B share actually looked like before the last split, then you have to switch to the old ratio which was 30:1 for dates before that. I can't think of any practical reason you'd want to do that, unless you have some historical B-share share prices you want to make sense of.

Jim


PS here is my table of book per share. The earlier figures are approximations, especially prior to around 1995 when I calculated backwards from the table of stated book value growth rate in the AR rather than looking them up individually, and the release dates are placeholders. I got lazy...I don't think more than a couple of significant figures matter 30 years later. The last 25 years are solid.

I keep track of the release date so I can create a table "known book per share" for any date.

Period end    Release date      Book
1989-12-31    1990-02-26        4,293
1990-03-31    1990-04-28        4,163
1990-06-30    1990-07-28        4,671
1990-09-30    1990-10-28        4,229
1990-12-31    1991-02-26        4,611
1991-03-31    1991-04-28        5,289
1991-06-30    1991-07-28        5,458
1991-09-30    1991-10-28        5,940
1991-12-31    1992-02-26        6,437
1992-03-31    1992-04-28        6,275
1992-06-30    1992-07-28        6,763
1992-09-30    1992-10-28        7,356
1992-12-31    1993-02-26        7,743
1993-03-31    1993-04-28        8,079
1993-06-30    1993-07-28        8,280
1993-09-30    1993-10-28        8,675
1993-12-31    1994-02-26        8,851
1994-03-31    1994-04-28        8,521
1994-06-30    1994-07-28        9,104
1994-09-30    1994-10-28       10,148
1994-12-31    1995-02-26       10,081
1995-03-31    1995-04-28       11,155
1995-06-30    1995-07-28       12,233
1995-09-30    1995-10-28       13,271
1995-12-31    1996-02-26       14,025
1996-03-31    1996-04-28       15,180
1996-06-30    1996-07-28       16,528
1996-09-30    1996-10-28       17,500
1996-12-31    1997-02-26       19,011
1997-03-31    1997-04-28       19,631
1997-06-30    1997-07-28       22,732
1997-09-30    1997-10-28       22,694
1997-12-31    1998-02-26       25,488
1998-03-31    1998-04-28       28,021
1998-06-30    1998-07-28       29,743
1998-09-30    1998-10-28       24,838
1998-12-31    1999-02-26       37,801
1999-03-31    1999-04-28       38,097
1999-06-30    1999-07-28       38,189
1999-09-30    1999-10-28       36,384
1999-12-31    2000-03-11       37,987
2000-03-31    2000-04-28       37,013
2000-06-30    2000-07-28       37,853
2000-09-30    2000-10-28       38,934
2000-12-31    2001-03-10       40,442
2001-03-31    2001-04-28       38,241
2001-06-30    2001-07-28       38,458
2001-09-30    2001-10-28       37,387
2001-12-31    2002-03-09       37,920
2002-03-31    2002-04-28       39,452
2002-06-30    2002-07-28       40,660
2002-09-30    2002-10-28       40,814
2002-12-31    2003-03-08       41,727
2003-03-31    2003-04-28       42,580
2003-06-30    2003-07-28       45,987
2003-09-30    2003-10-28       46,860
2003-12-31    2004-03-06       50,498
2004-03-31    2004-04-28       51,855
2004-06-30    2004-07-28       52,307
2004-09-30    2004-10-28       52,456
2004-12-31    2005-03-05       55,824
2005-03-31    2005-04-28       56,159
2005-06-30    2005-07-28       57,208
2005-09-30    2005-10-28       58,127
2005-12-31    2006-03-04       59,377
2006-03-31    2006-04-28       61,863
2006-06-30    2006-07-28       63,301
2006-09-30    2006-10-28       66,292
2006-12-31    2007-03-01       70,281
2007-03-31    2007-04-28       71,221
2007-06-30    2007-07-28       74,499
2007-09-30    2007-10-28       77,482
2007-12-31    2008-03-01       78,008
2008-03-31    2008-04-28       77,072
2008-06-30    2008-07-28       76,163
2008-09-30    2008-10-28       77,558
2008-12-31    2009-02-28       70,530
2009-03-31    2009-05-04       66,248
2009-06-30    2009-07-31       73,806
2009-09-30    2009-10-29       81,247
2009-12-31    2010-02-27       84,487
2010-03-31    2010-04-30       89,374
2010-06-30    2010-07-30       86,661
2010-09-30    2010-10-29       90,823
2010-12-31    2011-02-26       95,453
2011-03-31    2011-04-29       97,081
2011-06-30    2011-07-28       98,716
2011-09-30    2011-10-28       96,876
2011-12-31    2012-02-25       99,860
2012-03-31    2012-04-27      106,588
2012-06-30    2012-07-26      107,377
2012-09-30    2012-10-25      111,718
2012-12-31    2013-03-02      114,214
2013-03-31    2013-05-03      120,519
2013-06-30    2013-07-25      122,898
2013-09-30    2013-10-24      126,764
2013-12-31    2014-03-01      134,973
2014-03-31    2014-04-24      138,420
2014-06-30    2014-08-01      142,481
2014-09-30    2014-11-07      144,540
2014-12-31    2015-02-28      146,186
2015-03-31    2015-04-24      146,959
2015-06-30    2015-08-07      149,697
2015-09-30    2015-11-08      151,085
2015-12-31    2016-02-27      155,501
2016-03-31    2016-05-07      157,329
2016-06-30    2016-08-05      160,009
2016-09-30    2016-11-04      163,782
2016-12-31    2017-02-25      172,108
2017-03-31    2017-05-05      178,071
2017-06-30    2017-08-05      182,814
2017-09-30    2017-11-04      187,427
2017-12-31    2018-02-24      211,750
2018-03-31    2018-05-05      211,178
2018-06-30    2018-08-04      217,675
2018-09-30    2018-11-03      228,794
2018-12-31    2019-02-23      212,497
2019-03-31    2019-05-04      225,575
2019-06-30    2019-08-03      234,109
2019-09-30    2019-11-02      243,927
2019-12-31    2020-02-22      261,417
2020-03-31    2020-05-02      229,358
2020-06-30    2020-08-08      245,836
2020-09-30    2020-11-07      264,323
2020-12-31    2021-02-27      287,031
2021-03-31    2021-05-01      293,636
2021-06-30    2021-08-07      311,276
2021-09-30    2021-11-06      316,443
2021-12-31    2022-02-26      342,621
2022-03-31    2022-04-30      345,469
2022-06-30    2022-08-06      314,090
2022-09-30    2022-11-05      310,652
2022-12-31    2023-02-25      311,995
2023-03-31    2023-05-07      347,932
2023-06-30    2023-08-05      372,966
2023-09-30    2023-11-04      363,413
2023-12-31    2024-02-24      389,372
2024-03-31    2024-05-04      397,627
2024-06-30    2024-08-03      418,806
2024-09-30    2024-11-02      437,580
2024-12-31    2025-02-22      451,507
2025-03-31    2025-05-03      455,055
2025-06-30    2025-08-02      464,454
2025-09-30    2025-11-01      485,429
2025-12-31    2026-02-28      498,823

Berkshire Hathaway FAQ

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