Buffett Letters
Letters Index

All Letters

90 letters spanning 1956–2025. Each letter is cross-referenced with investment concepts, companies mentioned, and key figures.

Partnership Letters

1956–1969 · Buffett Partnership, Ltd.22 letters
1956

1956 Limited Partnership Agreement

The founding document of Buffett Associates, Ltd., establishing the terms of the partnership. Buffett begins managing money for family and friends with $105,100, outlining his investment philosophy focused on finding undervalued securities.

margin of safetyintrinsic value
1957

1957 Letter to Partners

Buffett reviews a strong first full year, outperforming the Dow by a wide margin. He explains his three investment categories — generals, work-outs, and controls — and warns that the market appears generally overvalued. He discusses the importance of judging performance over multi-year periods, not single years.

intrinsic valuemargin of safetymr market
1958

1958 Letter to Partners

Buffett discusses the Commonwealth Trust Company position — a classic 'generals' investment trading well below conservative business value. He again outperforms the Dow, and explains how he profits from Mr. Market's irrationality without being driven by it.

mr marketmargin of safetyintrinsic value
1959

1959 Letter to Partners

An exceptional year — the partnership substantially outperforms the Dow. Buffett introduces Sanborn Map as a detailed case study in unlocking hidden asset value through shareholder activism.

intrinsic valuemargin of safetyprice vs value
1960

1960 Letter to Partners

Buffett details the completion of the Sanborn Map investment and its outcome. He emphasizes that the partnership's goal is to beat the Dow by ten or more percentage points in down years, while keeping pace in up years.

margin of safetyintrinsic valuerationality
1961

1961 Letter to Partners

The partnership takes a majority controlling position in Dempster Mill Manufacturing. Buffett explains the three types of investments (generals, work-outs, controls) in more depth, and credits Benjamin Graham's framework as the intellectual foundation of everything he does.

intrinsic valuemargin of safetywork outs
1961

1961 Mid-Year Letter to Partners

A mid-year update to limited partners covering portfolio developments in July 1961, a period of strong market gains.

compoundingpatiencerationality
1962

1962 Letter to Partners

A difficult year for the market that proves the partnership's resilience. Buffett documents the turnaround at Dempster Mill under new management and discusses the mechanics of managing a control position. He also begins accumulating what will become a significant position.

intrinsic valuemargin of safetyprice vs value
1962

1962 Mid-Year Letter to Partners

A mid-year update to limited partners in July 1962, during a sharp market decline. Buffett updates on performance and portfolio positioning.

margin of safetyprice vs valuepatience
1962

1962 November Letter to Partners

Written November 1, 1962, this letter announces the terms for the 1963 partnership year and updates partners on investment activity.

capital allocationcompounding
1963

1963 Letter to Partners

Buffett discusses the American Express salad oil scandal as a work-out opportunity, and explains his thinking on concentration versus diversification. He argues that diversification is protection against ignorance — the knowledgeable investor should concentrate.

compoundingrationalitywork outs
1963

1963 Mid-Year Letter to Partners

A substantial mid-year letter (15KB) updating partners on the American Express position and broader portfolio performance in July 1963.

economic moatprice vs valuemargin of safety
1963

1963 November Letter to Partners

Written in November 1963, this letter announces the terms for the 1964 partnership year.

capital allocationrationality
1964

1964 Letter to Partners

Continued discussion of the American Express position during the salad oil crisis. Buffett explains how he conducted research — talking to employees, customers, and competitors ('scuttlebutt') to confirm the core charge card business remained intact despite the scandal.

intrinsic valueprice vs valuemargin of safety
1964

1964 Mid-Year Letter to Partners

A mid-year update to limited partners in July 1964, covering portfolio performance and the American Express situation.

economic moatprice vs valuepatience
1965

1965 Letter to Partners

Buffett takes control of the Berkshire Hathaway textile mill — a decision he would later call his biggest mistake. He also discusses the partnership's evolving strategy as capital under management grows, and warns that his best ideas have already been deployed.

intrinsic valuemargin of safetycapital allocation
1965

1965 Mid-Year Letter to Partners

A brief mid-year update to limited partners in November 1965, as Buffett begins integrating Berkshire Hathaway into the partnership's portfolio.

capital allocationcompoundingintrinsic value
1966

1966 Letter to Partners

Buffett is becoming more cautious as valuations rise. He discusses the Disney investment and explains why he expects future partnership returns to be lower than historical rates as the fund grows larger and cheap stocks become scarcer.

compoundingpatienceintrinsic value
1967

1967 Letter to Partners

Berkshire acquires National Indemnity and enters the insurance business. Buffett explains the economics of insurance float for the first time. He is increasingly concerned that performance expectations from partners are unrealistically high.

insurance floatcapital allocationcompounding
1967

1967 Mid-Year Letter to Partners

A major mid-year letter (14.5KB) from October 9, 1967, in which Buffett reflects on the changing investment environment and signals his evolving thinking about the partnership's future.

rationalitypatiencemr market
1968

1968 Letter to Partners

The partnership's best absolute year ever, but Buffett grows more uncomfortable with a speculative market. He signals he may close the partnership because he cannot find enough cheap securities and feels increasingly out of step with the 'go-go' investment culture.

patiencerationalitymr market
1969

1969 Letter to Partners

Buffett announces the dissolution of the partnership. He explains his reasoning: the investment environment no longer suits his skills, he cannot find significant opportunities at acceptable prices, and he is not willing to change his approach to match the speculation of the era.

rationalitypatiencerisk

Berkshire Letters

1965–2025 · Berkshire Hathaway Inc.61 letters
1965

1965 Letter to Shareholders

Berkshire Hathaway's first annual letter after Buffett assumed control. Written by Malcolm Chace and Kenneth Chace, it reports a dramatic earnings recovery ($2.3M vs $125K the prior year) driven by plant closures and cost reduction in textiles.

capital allocationmanagement integrity
1966

1966 Letter to Shareholders

Buffett's first full year shaping Berkshire's direction. The letter discusses challenging textile markets, the restoration of financial strength after years of losses, and the beginning of a search for acquisitions beyond textiles. A first dividend is declared.

capital allocationfinancial strengthmargin of safety
1967

1967 Letter to Shareholders

The acquisition of National Indemnity Company marks Berkshire's decisive pivot away from textiles. Buffett describes the insurance business's underwriting discipline and the financial logic behind deploying insurance float into equities.

insurance floatcapital allocationeconomic moat
1968

1968 Letter to Shareholders

Earnings improve in both textiles and insurance. Buffett begins the exit from unprofitable textile operations (Box Loom division phased out) and acquires Sun Newspapers — an early media investment reflecting his conviction in durable franchise businesses.

insurance floateconomic moatcapital allocation
1969

1969 Letter to Shareholders

The four-year diversification strategy bears fruit: a 10%+ return on equity despite only 5% from textiles. The acquisition of Illinois National Bank & Trust of Rockford demonstrates Buffett's model of deploying insurance-generated capital into premier banks.

capital allocationreturn on equityowner earnings
1970

1970 Letter to Shareholders

A watershed year: Berkshire's diversified operations — insurance, banking, and a newspaper — each outperform textiles dramatically. Buffett describes the vastly different earning power of each business and the capital-light model that insurance and banking enable.

insurance floatcapital allocationreturn on equity
1971

1971 Letter to Shareholders

Operating earnings exceed 14% of shareholders' equity — well above American industry average — despite poor textile results. Buffett explains why the redeployment of capital from textiles into insurance five years earlier was the single most important decision.

return on equityinsurance floatcapital allocation
1972

1972 Letter to Shareholders

The best year yet: 19.8% return on equity. Since Buffett assumed control in 1965, book value per share has grown from $19.46 to $69.72 — about 16.5% compounded annually — with no new capital raised. A masterclass on return on capital without dilution.

return on equitybook valuecapital allocation
1973

1973 Letter to Shareholders

Insurance competition intensifies and underwriting profits compress. Buffett discusses the cyclical nature of insurance pricing and explains his discipline: write profitably or don't write at all. Berkshire continues to refuse volume for its own sake.

insurance floatunderwriting disciplinemargin of safety
1974

1974 Letter to Shareholders

A difficult year: catastrophic losses in insurance drag results down. The stock market crashes to historic lows. Yet Buffett remains strategically patient — shrinking insurance volume when pricing is inadequate and positioning for the coming recovery.

insurance floatmargin of safetycapital allocation
1975

1975 Letter to Shareholders

Still challenging but improvement visible. Hard market conditions in insurance create opportunity for disciplined underwriters. Buffett explains why Berkshire's financial strength — maintained precisely when others are weakest — is its competitive advantage.

insurance floatfinancial strengtheconomic moat
1976

1976 Letter to Shareholders

A spectacular rebound: insurance underwriting profits surge as the market hardens. Buffett describes the cyclical nature of insurance and why capacity discipline during downturns creates exceptional profits during recovery. Berkshire's GEICO investment is also disclosed.

insurance floatreturn on equityeconomic moat
1977

1977 Letter to Shareholders

Buffett's first letter as Chairman of Berkshire Hathaway after restructuring. He discusses the acquisition of The Buffalo Evening News and lays out his framework for judging business quality: return on equity without leverage.

return on equityfranchise valuecapital allocation
1978

1978 Letter to Shareholders

A detailed treatment of insurance economics and the concept of float. Buffett introduces Charlie Munger as Vice Chairman and discusses Berkshire's decentralized management philosophy.

insurance floatfloat costmanagement integrity
1979

1979 Letter to Shareholders

Buffett discusses the corrosive effect of inflation on business returns and introduces his framework for evaluating whether a business truly creates wealth for shareholders after accounting for inflation.

inflationreturn on equityintrinsic value
1980

1980 Letter to Shareholders

Continued discussion of GEICO's remarkable recovery from near-bankruptcy. Buffett marvels at what CEO Jack Byrne accomplished through underwriting discipline and explains what the GEICO franchise means for Berkshire's future.

inflationunderwriting disciplineinsurance float
1981

1981 Letter to Shareholders

Berkshire's insurance businesses generate record float. Buffett discusses the economics of low-cost insurance operations and his framework for evaluating whether underwriting creates or destroys value.

insurance floatunderwriting disciplineowner earnings
1982

1982 Letter to Shareholders

A pivotal year as Berkshire prepares to acquire Nebraska Furniture Mart. Buffett discusses intrinsic value versus book value and the growing divergence between the two.

intrinsic valuebook valueacquisition criteria
1983

1983 Letter to Shareholders

One of Buffett's most comprehensive letters. He acquires Nebraska Furniture Mart, discusses the economics of consumer franchise businesses in depth (using See's Candies as the central example), introduces Berkshire's acquisition criteria, and delivers a rigorous treatment of the economic goodwill concept.

goodwillfranchise valueacquisition criteria
1984

1984 Letter to Shareholders

Buffett publishes 'The Superinvestors of Graham-and-Doddsville' (originally a Columbia lecture) as an appendix. He defends value investing against efficient market theory by profiling decades-long records of Graham disciples including Walter Schloss.

margin of safetyintrinsic valuerationality
1985

1985 Letter to Shareholders

Berkshire invests in Capital Cities/ABC and closes the textile operations. Buffett writes candidly about the textile failure — a lesson in not continuing to throw capital at uncompetitive businesses simply because of sunk costs.

capital allocationfranchise valuerationality
1986

1986 Letter to Shareholders

Buffett introduces the concept of 'owner earnings' — his preferred alternative to GAAP earnings for measuring true economic performance. He also explains why Ajit Jain's arrival transforms Berkshire's insurance prospects.

owner earningsmanagement integrityinsurance float
1987

1987 Letter to Shareholders

The year of Black Monday (October 1987 crash). Buffett discusses market psychology, uses the Mr. Market allegory most memorably, and explains why volatility is opportunity rather than risk. He discusses Berkshire's investment in Salomon Brothers.

mr marketriskmargin of safety
1988

1988 Letter to Shareholders

Berkshire begins accumulating Coca-Cola stock. Buffett reveals the position and explains why Coca-Cola represents the ideal consumer franchise — pricing power, global distribution, and the ability to grow without heavy capital reinvestment.

franchise valueeconomic moatowner earnings
1989

1989 Letter to Shareholders

Berkshire's 25th anniversary letter contains Buffett's famous list of his biggest mistakes. He introduces the concept of 'institutional imperative' and discusses investments in Gillette, USAir (already a regret), and Borsheim's. The letter is unusually self-critical and candid.

institutional imperativerationalitymanagement integrity
1990

1990 Letter to Shareholders

Buffett introduces the concept of 'look-through earnings' to help shareholders understand Berkshire's true earning power, which GAAP significantly understates. He begins the Wells Fargo investment at depressed prices.

look through earningsintrinsic valuemargin of safety
1991

1991 Letter to Shareholders

Buffett discusses the Salomon Brothers crisis and his role as interim chairman — delivering one of his most famous management lessons. He also elaborates on franchise value using See's Candies, H.H. Brown, and the Buffalo News.

management integrityfranchise valuepricing power
1992

1992 Letter to Shareholders

Buffett discusses the economics of franchise businesses and explains why some companies can earn extraordinary returns on equity for decades through intangible competitive advantages.

franchise valueeconomic moatintrinsic value
1993

1993 Letter to Shareholders

Buffett reflects on the Dexter Shoe acquisition — already recognized as a mistake — and discusses circle of competence in depth. He acquires Dexter Shoe using stock, which he will later call his all-time worst deal.

circle of competencecorporate governancerationality
1994

1994 Letter to Shareholders

Buffett's masterwork annual letter. He provides a comprehensive framework covering intrinsic value, book value, look-through earnings, the economics of his insurance operations, and the logic behind Berkshire's management structure. Widely considered the single best letter for understanding Berkshire's philosophy.

intrinsic valuebook valuelook through earnings
1995

1995 Letter to Shareholders

Berkshire acquires the remaining 49% of GEICO for $2.3 billion. Buffett discusses the Capital Cities/ABC sale to Disney and the logic of holding wonderful businesses indefinitely.

acquisition criteriafranchise valueinsurance float
1996

1996 Letter to Shareholders

Berkshire issues B-shares and publishes the Owner's Manual. GEICO grows its policyholder count dramatically. Buffett comprehensively explains why the combination of insurance float and excellent businesses is uniquely powerful.

insurance floateconomic moatfranchise value
1997

1997 Letter to Shareholders

Berkshire acquires General Re, a major reinsurance company. Buffett discusses the economics of reinsurance and the challenge of integrating a large operation with a complex derivatives book.

insurance floatacquisition criteriaunderwriting discipline
1998

1998 Letter to Shareholders

The General Re integration reveals problems with its derivatives book. Buffett begins articulating his concerns about derivatives as systemic financial risks. He discusses Berkshire's long-term concern about the US current account deficit.

derivativesriskunderwriting discipline
1999

1999 Letter to Shareholders

Buffett's worst relative year as Berkshire badly underperforms the tech-bubble market. He publishes a study of stock market history showing why the extraordinary returns of the 1980s and 1990s cannot be repeated.

rationalityintrinsic valuelong term thinking
2000

2000 Letter to Shareholders

Written after the dot-com crash, Buffett discusses the dangers of irrational exuberance and the importance of valuation discipline. He explains why Berkshire did not participate in the tech bubble and why this appeared to be a missed opportunity that was actually sound judgment.

intrinsic valuemr marketlong term thinking
2001

2001 Letter to Shareholders

The September 11 attacks cost Berkshire's insurance operations approximately $2.3 billion. Buffett discusses the insurance implications and the danger of not charging adequate premiums for catastrophe risk.

insurance floatunderwriting disciplinerisk
2002

2002 Letter to Shareholders

Buffett's extended warning about derivatives — 'financial weapons of mass destruction.' He also discusses the General Re remediation and acquisition of Clayton Homes and The Pampered Chef.

derivativesunderwriting disciplinecorporate governance
2003

2003 Letter to Shareholders

Berkshire acquires Clayton Homes and McLane Company. Buffett discusses the economics of manufactured housing and his views on mortgage lending practices.

acquisition criteriacapital allocationrisk
2004

2004 Letter to Shareholders

Buffett discusses Berkshire's insurance profitability, Ajit Jain's role in building the reinsurance operation, and the growing problem of pension accounting in corporate America.

insurance floatunderwriting disciplinemanagement integrity
2005

2005 Letter to Shareholders

Hurricane Katrina produces record insurance industry losses, but Berkshire's catastrophe operations perform well due to disciplined underwriting. Buffett discusses the long-term competitive advantage of Berkshire's insurance culture.

insurance floatunderwriting disciplineeconomic moat
2006

2006 Letter to Shareholders

Berkshire's best underwriting year on record. Buffett discusses the PacifiCorp acquisition, Berkshire's growing energy business, and the long-term appeal of regulated utilities as compounding machines.

insurance floatunderwriting disciplinecapital allocation
2007

2007 Letter to Shareholders

Written just before the financial crisis fully erupted. Buffett discusses moat durability, provides a retrospective on See's Candies' 35-year returns, and signals growing concern about the credit market excesses.

economic moatfranchise valuepricing power
2008

2008 Letter to Shareholders

The financial crisis letter. Buffett explains Berkshire's financial crisis investments, his column 'Buy American. I Am.' and the logic of acting when others are panicking. He discusses derivative risks and Berkshire's safety during the turmoil.

riskmargin of safetyderivatives
2009

2009 Letter to Shareholders

Berkshire acquires BNSF Railroad for $26 billion — Buffett's 'all-in' bet on America's economic future. He discusses the irreplaceable infrastructure value of America's rail network.

capital allocationlong term thinkingeconomic moat
2010

2010 Letter to Shareholders

Buffett discusses the BNSF Railroad acquisition — his bet on America's infrastructure — and addresses the Sokol affair (a board member's improper pre-announcement stock purchase) with characteristic directness.

capital allocationmanagement integritylong term thinking
2011

2011 Letter to Shareholders

Buffett makes a major investment in IBM stock and discusses his evolving view on technology companies with durable competitive advantages. He addresses Berkshire's housing and real estate businesses.

economic moatintrinsic valuelong term thinking
2012

2012 Letter to Shareholders

Berkshire repurchases shares for the first time at a specific book value threshold. Buffett makes the definitive case for stock repurchases as value creation when shares trade below intrinsic value.

stock repurchasesintrinsic valuecapital allocation
2013

2013 Letter to Shareholders

Berkshire acquires H.J. Heinz with 3G Capital. Buffett discusses the long-term economics of consumer staples brands and why patient holding of exceptional franchises beats trading.

acquisition criteriafranchise valuelong term thinking
2014

2014 Letter to Shareholders

Berkshire's 50th anniversary. Features Buffett's retrospective essay and Charlie Munger's companion piece — a meditation on what made Berkshire exceptional and why its culture will endure beyond its founders.

long term thinkingmanagement integritycompounding
2015

2015 Letter to Shareholders

Berkshire acquires Precision Castparts — the largest acquisition in its history at the time. Buffett discusses industrial manufacturing economics and the long-term case for equity ownership over bonds.

acquisition criteriacapital allocationlong term thinking
2016

2016 Letter to Shareholders

Buffett begins accumulating Apple stock and defends the investment. He argues Apple is a consumer products company with exceptional brand loyalty rather than a conventional technology company.

economic moatfranchise valuelong term thinking
2017

2017 Letter to Shareholders

US tax reform dramatically increases Berkshire's book value. Buffett explains the difference between book value and intrinsic value and why the tax reform's benefit is largely a one-time accounting gain rather than a change in earning power.

intrinsic valuebook valuecapital allocation
2018

2018 Letter to Shareholders

Buffett officially designates Greg Abel and Ajit Jain as Vice Chairmen — signaling the succession plan. He explains Berkshire's internal reporting change and makes the case for holding equities versus bonds in an inflationary world.

capital allocationinsurance floatmanagement integrity
2019

2019 Letter to Shareholders

Buffett ends the use of book value as Berkshire's primary benchmark, arguing intrinsic value has diverged significantly upward. He celebrates Berkshire's 54 years and discusses the role of retained earnings in building wealth.

intrinsic valuebook valuecompounding
2020

2020 Letter to Shareholders

COVID-19 creates unprecedented disruption across Berkshire's businesses. Buffett discusses the resilience of Berkshire's structure, the logic behind selling airline stocks, and his enduring conviction in America's long-term future.

risklong term thinkingrationality
2021

2021 Letter to Shareholders

Buffett celebrates the American tailwind — America's extraordinary economic achievement since 1942 — and explains how Berkshire participates in it as a microcosm of American enterprise. He discusses BNSF and BHE as core pillars.

long term thinkingcompoundingcapital allocation
2022

2022 Letter to Shareholders

A major year for Berkshire repurchases and energy investments. Buffett makes a substantial investment in Occidental Petroleum and discusses the compounding effects of patient capital allocation.

capital allocationstock repurchaseslong term thinking
2023

2023 Letter to Shareholders

Buffett's first letter without Charlie Munger (who passed in November 2023). A moving tribute to Munger's intellectual partnership and its role in shaping Berkshire. Buffett discusses Apple's centrality to Berkshire's value, Berkshire's cash position, and the succession picture.

long term thinkingrationalitycompounding
2024

2024 Letter to Shareholders

Buffett's final letter as Berkshire's CEO before transitioning the CEO role to Greg Abel. He reflects on the long arc of Berkshire's history and his confidence in Abel's leadership.

long term thinkingmanagement integritycapital allocation
2025

2025 Letter to Shareholders

A landmark transition letter: Greg Abel's first as Berkshire's CEO, with Warren Buffett remaining as Chairman. Abel reflects on Buffett's 60-year legacy, his stewardship philosophy, and the values and culture that will guide Berkshire into its next chapter. The letter affirms that shareholder capital is held in trust — not owned — and that the principles Buffett established will endure.

long term thinkingmanagement integritycapital allocation

Special Documents

Essays, op-eds and foundational texts7 letters
1984

The Superinvestors of Graham-and-Doddsville

Buffett's landmark essay defending value investing as a coherent, replicable framework rather than random luck. He profiles eight investors who all learned from Ben Graham and all beat the market over long periods — statistically impossible under the efficient market hypothesis.

margin of safetyintrinsic valuerationality
1996

An Owner's Manual

Written when Berkshire created B-shares, Buffett published this comprehensive document outlining 15 owner-related business principles — the foundational articulation of Berkshire's unique shareholder relationships and management philosophy.

management integritydecentralizationcapital allocation
2001

Warren Buffett on the Stock Market (Fortune, 2001)

Buffett's analysis of the long-term relationship between corporate profits, interest rates, and equity valuations. He argues that the returns of the 1980–2000 bull market were mathematically impossible to repeat and explains the two key variables that drive long-term market returns.

intrinsic valueinflationlong term thinking
2008

Buy American. I Am. (NYT Op-Ed)

Buffett's famous op-ed published at the height of the financial crisis, explaining why he was personally buying American stocks and why the crisis represented the buying opportunity of a generation.

mr marketrisklong term thinking
2014

Berkshire — The Past, Present and Future

Buffett's landmark 50th anniversary essay reflecting on Berkshire's transformation from a failing textile mill to a diversified conglomerate. A comprehensive account of the company's history, culture, and the principles that shaped its success.

long term thinkingcapital allocationmanagement integrity
2014

Vice Chairman's Thoughts — Past and Future

Charlie Munger's companion essay to Buffett's 50th anniversary piece. Munger reflects on the critical decisions that shaped Berkshire, the role of rational temperament, and his own intellectual partnership with Buffett.

rationalitylong term thinkingmanagement integrity
2025

Thanksgiving Message 2025

Buffett's Thanksgiving message to Berkshire shareholders, reflecting on gratitude, the durability of American enterprise, and the principles that have guided his investment philosophy over seven decades.

long term thinkingrationalitymanagement integrity