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Compare Stocks › BRK-B vs LIN

Berkshire Hathaway Inc. (BRK-B) vs Linde plc (LIN)

BRK-B
Berkshire Hathaway Inc.
$481.48
VS
LIN
Linde plc
$489.80

Rewards

BRK-B
  • ★Each dollar of retained earnings has created $1.66 of market value — management is creating shareholder value.
  • ★Net debt/EBITDA of -2.2x means the company holds more cash than debt — a net cash position.
LIN
  • ★Each dollar of retained earnings has created $3.17 of market value — management is an exceptional capital allocator.
  • ★Altman Z-Score of 3.51 indicates very low bankruptcy risk — the company is firmly in the safe zone.

Risks

BRK-B
  • ⚠Berkshire Hathaway Inc. scores only 16/100 on the Economic Moat Score, suggesting limited durable competitive advantages.
  • ⚠Trailing P/E of 15.5x is 75% above the historical average of 8.9x — the stock trades at a premium to its own history.
LIN
  • ⚠FCF yield of 2.1% is below 3%, meaning the market is pricing in substantial future growth to justify the current price.
  • ⚠Insiders have sold $10.3M worth of stock in the past 3 months — significant insider liquidation.

Key Valuation Metrics

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BRK-B
LIN
Valuation
$36.80B
Free Cash Flow
$4.79B
3.54%
FCF Yield
2.11%
15.50
Trailing P/E
33.55
22.11
Forward P/E
25.15
Quality & Moat
11.31%
ROIC
11.15%
9.30%
ROE
17.36%
26.15%
Gross Margin
48.84%
N/A
PEG Ratio
N/A
Balance Sheet Safety
0.19
Debt / Equity
0.71
N/A
Interest Coverage
N/A
-2.15
Net Debt / EBITDA
1.72
N/A
Dividend Yield
1.31%
BRK-B: 6Ties: 2LIN: 2
BRK-BLIN

Historical Fundamentals

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BRK-B

Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation.

LIN

Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation.

Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation.

$1 Retained Earnings Test

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BRK-B
$1.66
created per $1 retained over 3 years
Value Creator
Σ Retained
$252.19B
Δ Market Cap
+$417.98B
Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer
LIN
$3.17
created per $1 retained over 3 years
Exceptional Value Creator
Σ Retained
$11.71B
Δ Market Cap
+$37.08B
Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer

Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer

Discounted Cash Flow (DCF) Analysis

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BRK-B
31.1% Margin of Safety
Price is 31.1% below estimated fair value
Current Price: $481.48
Fair Value: $699.14
Strongly undervalued
Undervalued
Fairly valued
Overvalued
Strongly overvalued
LIN
62.9% Overvalued
Price is 62.9% above estimated fair value
Current Price: $489.80
Fair Value: $300.66
Strongly undervalued
Undervalued
Fairly valued
Overvalued
Strongly overvalued

Reverse DCF — Market-Implied Growth

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BRK-B

What growth rate is the market pricing in at $481?

+0.7%
Market-Implied Owner Earnings Growth
Standard FCF implies +8.8%

The market implies +0.7% Owner Earnings growth, above historical trends.

Standard FCF implies a demanding +8.8%, reflecting heavy growth investment.

LIN

What growth rate is the market pricing in at $490?

+15.8%
Market-Implied Owner Earnings Growth
Standard FCF implies +20.8%

The market implies +15.8% Owner Earnings growth, roughly in line with history — reasonably priced.

Standard FCF implies +20.8%, reflecting ongoing growth investment.

Economic Moat Score

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BRK-B
16/100
No Moat
70+ Wide · 40-69 Narrow · <40 None

No durable moat detected, though reinvestment efficiency shows some competitive positioning. The business lacks consistent evidence of sustainable advantages.

Composite score measuring competitive advantage durability across four dimensions: returns above cost of capital, pricing power stability, revenue predictability, and capital efficiency. Based on 5 years of fundamental data.
LIN
63/100
Narrow Moat
70+ Wide · 40-69 Narrow · <40 None

Narrow moat with revenue predictability as the key competitive advantage. Improving reinvestment efficiency would strengthen the moat.

Composite score measuring competitive advantage durability across four dimensions: returns above cost of capital, pricing power stability, revenue predictability, and capital efficiency. Based on 4 years of fundamental data.

Forensic Accounting

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BRK-B
-2.41
Unlikely Manipulator
Above -1.78 = likely manipulator · -2.22 to -1.78 = grey zone

M-Score Trend

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.
LIN
-2.65
Unlikely Manipulator
Above -1.78 = likely manipulator · -2.22 to -1.78 = grey zone

M-Score Trend

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.

Ownership Breakdown

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BRK-B
Insiders 0.3%Institutions 66.2%Retail & Other 33.5%
No. of Institutional Holders5,852
High insider ownership aligns management incentives with shareholders — a key signal in Buffett-style analysis. Institutional concentration can indicate smart-money conviction but also crowding risk.
LIN
Insiders 0.3%Institutions 87.2%Retail & Other 12.5%
No. of Institutional Holders3,111
High insider ownership aligns management incentives with shareholders — a key signal in Buffett-style analysis. Institutional concentration can indicate smart-money conviction but also crowding risk.

High insider ownership aligns management incentives with shareholders. Institutional concentration can indicate smart-money conviction but also crowding risk.

Insider Buying Activity

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BRK-B
0
Buys (3M)
0
Buys (12M)
No open market insider purchases found.
Open market purchases · includes direct & indirect ownership · excludes option exercises
LIN
0
Buys (3M)
1
Buys (12M)
Total value (12M): $999,634
LAMBA SANJIV
Chief Executive Officer
$999,634
@ $396.68 · 2025-12-08
REYNOLDS PAULA ROSPUT
Director
$44,134
@ $441.34 · 2024-12-12
Open market purchases · includes direct & indirect ownership · excludes option exercises

Open market purchases · includes direct & indirect ownership · excludes option exercises.

Insider Selling Activity

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BRK-B
0
Sells (3M)
0
Sells (12M)
No open market insider sales found.
Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives
LIN
4
Sells (3M)
6
Sells (12M)
Total value (12M): $37.38M
BICHARA GUILLERMO
Officer
$2.09M
@ $480.79 · 2026-03-10
DURBIN SEAN
Chief Operating Officer
$3.11M
@ $477.27 · 2026-03-10
PATWARI BINOD
Officer
$502,262
@ $502.76 · 2026-02-24
BICHARA GUILLERMO
Officer
$4.54M
@ $480.45 · 2026-02-17
ANGEL STEPHEN F
Director
$23.82M
@ $473.38 · 2025-08-07
DURBIN SEAN
Officer
$3.31M
@ $456.45 · 2025-05-22
BICHARA GUILLERMO
Officer
$2.23M
@ $461.65 · 2025-03-11
STRAUSS DAVID PAUL
Officer
$1.16M
@ $469.74 · 2025-03-03
NOWICKI JUERGEN
Officer
$3.12M
@ $459.62 · 2025-02-20
PATWARI BINOD
Officer
$640,570
@ $457.55 · 2025-02-18
WOOD ROBERT L.
Director
$1.32M
@ $456.26 · 2025-02-10
STRAUSS DAVID PAUL
Officer
$963,388
@ $434.35 · 2024-12-16
BICHARA GUILLERMO
Officer
$2.02M
@ $460.72 · 2024-12-04
PANIKAR JOHN
Officer
$4.64M
@ $462.75 · 2024-09-10
DURBIN SEAN
Officer
$1.90M
@ $456.42 · 2024-08-16
DURBIN SEAN
Officer
$1.90M
@ $456.42 · 2024-08-16
PFANN OLIVER
Officer
$463,681
@ $453.70 · 2024-08-16
Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives

Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives.

🎭 Mr. Market's Mood

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BRK-B
FearGreed
😐Neutral(48/100)

"Market is pricing this stock without strong emotion in either direction"

Composite sentiment score based on 6 market signals. Inspired by Buffett's "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.
LIN
FearGreed
😐Neutral(60/100)

"Market is pricing this stock without strong emotion in either direction"

Composite sentiment score based on 6 market signals. Inspired by Buffett's "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.

Composite sentiment score based on market signals. Inspired by Buffett’s "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.

⚖️ Buffett Signal

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BRK-B
⚪Awaiting DCF Data

The Buffett Signal cross-references market sentiment with DCF valuation. Configure the DCF Analysis above to generate a signal.

DCF Margin of Safety: N/AMr. Market's Mood: Neutral (48)
LIN
⚪Awaiting DCF Data

The Buffett Signal cross-references market sentiment with DCF valuation. Configure the DCF Analysis above to generate a signal.

DCF Margin of Safety: N/AMr. Market's Mood: Neutral (60)
View BRK-B Full AnalysisView LIN Full Analysis