Financial History Issue 115 (Fall 2015) | Page 20

Courtesy of Scripophily.com —  The Gift of History. Rare specimen Class B stock certificate from Berkshire Hathaway Inc., printed in 1996. building Berkshire into one of the largest conglomerates in history. Today, in addition to an investment portfolio of two dozen stocks worth more than $100 billion, Berkshire is comprised of 65 different wholly-owned subsidiaries, nine of which would be Fortune 500 companies standing alone. The conglomerate is worth more than $500 billion with a per share book value exceeding $100,000 — marking a 20% compound annual growth rate from Buffett’s assumption of control. Berkshire’s Clayton Homes subsidiary is the nation’s largest builder and financier of manufactured housing, most sold to lower income Americans. On Wall Street, Clayton repackages substantial portions of its loans into mortgage-backed securities. In 2008, investors in other securitized mortgage loans faced steep defaults, due to lax lending practices of originators along with poor quality control during the securitization process. But Clayton’s securitized loans fully performed, repaying all principal and interest. It is not because of customer credit quality, which is weak, but because despite low credit scores, Clayton only lends to borrowers on terms they likely can repay — based on an examination of assets and income and without escalating “teaser” interest rates. Berkshire’s unique practices do not always succeed. Take its aversion to middlemen in the acquisitions arena. Berkshire does not scout for deals but rather “waits for the phone to ring,” as Buffett puts it. Buffett evaluates opportunities alone or with advice only from Vice Chairman Charlie Munger, foregoing the professionals that most companies hire to conduct due diligence. While the practice has generally yielded strong results, costly mistakes have occurred, ranging from the total loss of $443 million paid in 1993 using Berkshire stock for a disintegrating shoe maker to a $1 billion after-tax loss on debt Berkshire staked in 2007 on a failed leveraged buyout of Texas utility companies. 18    FINANCIAL HISTORY  |  Fall 2015  | www.MoAF.org Berkshire’s $22 billion 1999 acquisition of Gen Re, also paid in Berkshire stock, dramatized the pitfalls: unbeknownst to Buffett when Berkshire bought Gen Re, its underwriting standards had deteriorated, its derivatives book had become bloated and its exposure to catastrophic risks was unduly concentrated. Without Berkshire, Gen Re’s losses covering the 9/11 terrorist attacks on New York’s Financial District would likely have rendered it insolvent. Consider Buffett’s trust-based philosophy of granting managers unbridled autonomy. While lauded within the company and responsible for much of Berkshire’s success at the subsidiary level, costly management shifts sometimes result. Costs are revealed in several well-publicized CEO departures, including multiple successive resignations within