SafetyMargin.ioSafetyMargin.io
BlogWatchlistCompare
Compare Stocks › BRK-B vs SW

Berkshire Hathaway Inc. (BRK-B) vs Smurfit Westrock Plc (SW)

BRK-B
Berkshire Hathaway Inc.
$481.48
VS
SW
Smurfit Westrock Plc
$36.93

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.
SW
  • ★Free cash flow has grown at a 33.6% CAGR over the past 4 years, demonstrating strong earnings power growth.

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.
SW
  • ⚠ROIC has declined by 9.0 percentage points over the observed period, which may signal competitive erosion.
  • ⚠Gross margin of 19.4% is low, suggesting a competitive or commodity-like market with limited pricing power.
  • ⚠Smurfit Westrock Plc scores only 29/100 on the Economic Moat Score, suggesting limited durable competitive advantages.

Key Valuation Metrics

Learn more →
BRK-B
SW
Valuation
$36.80B
Free Cash Flow
$1.46B
3.54%
FCF Yield
7.54%
15.50
Trailing P/E
27.77
22.11
Forward P/E
11.36
Quality & Moat
11.31%
ROIC
4.58%
9.30%
ROE
3.81%
26.15%
Gross Margin
19.38%
N/A
PEG Ratio
N/A
Balance Sheet Safety
0.19
Debt / Equity
0.81
N/A
Interest Coverage
N/A
-2.15
Net Debt / EBITDA
2.91
N/A
Dividend Yield
4.90%
BRK-B: 7Ties: 1SW: 2
BRK-BSW

Historical Fundamentals

Learn more →
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.

SW

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

Learn more →
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
SW
N/A
Net losses over 3 years — test not applicable
Company had negative cumulative retained earnings
Σ Retained
$-98.0M
Δ Market Cap
+$10.53B
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

Learn more →
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
SW
79.0% Margin of Safety
Price is 79.0% below estimated fair value
Current Price: $36.93
Fair Value: $175.78
Strongly undervalued
Undervalued
Fairly valued
Overvalued
Strongly overvalued

Reverse DCF — Market-Implied Growth

Learn more →
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.

SW

What growth rate is the market pricing in at $37?

+9.5%
Market-Implied FCF Growth Rate

Market below historical growth — potential opportunity.

Economic Moat Score

Learn more →
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.
SW
29/100
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.

Forensic Accounting

Learn more →
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.
SW
-2.58
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

Learn more →
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.
SW
Insiders 0.5%Institutions 93.2%Retail & Other 6.3%
No. of Institutional Holders998
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

Learn more →
BRK-B
0
Buys (3M)
0
Buys (12M)
No open market insider purchases found.
Open market purchases · includes direct & indirect ownership · excludes option exercises
SW
0
Buys (3M)
1
Buys (12M)
Total value (12M): $595,182
FINAN IRIAL
Director
$595,182
@ $39.21 · 2025-05-06
Open market purchases · includes direct & indirect ownership · excludes option exercises

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

Insider Selling Activity

Learn more →
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
SW
3
Sells (3M)
3
Sells (12M)
Total value (12M): $3.36M
SMURFIT ANTHONY P J
Chief Executive Officer
$2.06M
@ $51.54 · 2026-02-19
BOWLES KENNETH
Officer and Director
$512,600
@ $51.26 · 2026-02-19
SELLIER LAURENT
Officer
$781,865
@ $50.24 · 2026-02-18
HENAO ALVARO
Officer
$215,604
@ $53.90 · 2025-02-24
SMURFIT ANTHONY P J
Chief Executive Officer
$4.29M
@ $55.04 · 2025-02-19
BOWLES KENNETH
Chief Financial Officer
$1.33M
@ $55.06 · 2025-02-19
MAYER SAVERIO
Officer
$1.37M
@ $54.84 · 2024-12-02
LORENZATTO JAIRO
Officer
$23,784
@ $48.44 · 2024-07-29
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

Learn more →
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.
SW
FearGreed
😨Fear(28/100)

"Market is pessimistic — investigate whether fears are temporary or structural"

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

Learn more →
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)
SW
⚪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: Fear (28)
View BRK-B Full AnalysisView SW Full Analysis