Losch Management Company

Client Letters 2006

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Berkshire Hathaway

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Client Letter January 2006

2005    "2005 was a pretty dull year for our accounts and the market as a whole. With the composite of our accounts up 2.18% for the year, we fell in between the Dow which was down 0.61% in 2005 and the S&P which was up 3.0%. The good news is that we were able to accomplish this while we maintained a very low level of risk."

Client Letter February 2006

Inflation Is    "Since money is just another commodity, the more you increase the supply (the amount of currency circulation), the more you drive the price (value) down. This makes sense and how can you argue with the guy that wrote the book on monetary policy, and who won the Nobel Prize for his effort. Yet this rule of Dr. Friedman's now seems to have been suspended, if not repealed."

Client Letter March 2006

The Berkshire Hathaway Annual Report    "Despite four hurricanes and an almost one billion dollar loss to their foreign currency position, Berkshire still had a pretty good year."

Client Letter April 2006

Japanese Real Estate    "On the question of, can this happen here, I would like to think not. Our central bank has consistently shown more fiscal restraint than the Bank of Japan, and that could save us from a Japanese style fifteen year real estate bear market. But lately I have become less sanguine in this view."

Client Letter May 2006

Berkshire's Growth Rate "Total pretax Operating Income has grown from $329 million in 1987 to $7.5 Billion in 2005. The growth for the 19 year period works out  to  annual rate of 19% which is not bad for a company the size of Berkshire, but what is more interesting to me is that the rate for the last ten years is 24%. Better yet the growth rate for the last 5 years is also 24%."

Client Letter June 2006

Perfectly Obvious "We’re not saying that we do thinks better, but rather that this is us. We want people with a lifetime commitment to their business. To underscore the values that we have, everything we do is consistent with Berkshire’s culture. Everything they see hear, and read from the company should be consistent…Homes have cultures. Companies have cultures. Countries have Cultures at Berkshires people buy into it and see that it works. This kind of thing doesn’t require mentoring. Managers see consistency in how Charlie and I act."

Warren Buffett

Client Letter July 2006

Fat Pitch "With rates approaching low earth orbit and risk coverage down dramatically it would seem like this would be a market Buffett would love, it looks like a big high floater hung out over the center of the plate. Think junk bonds in 2001."

Client Letter August 2006

Berkshire's Second Quarter    "Buffett says that lumpy earnings do not brother him, and it’s a good thing because Berkshire’s earnings are lumpier than a sack full of cats. While this is not a problem for Buffett it clearly is a problem for Mr. Market. This poor soul, obviously to busy to read Berkshire’s financial statements, has no clue, earnings are up or earnings are down but what does it mean? With all those lumps?"

Client Letter September 2006

Hurricane Synergy      "This I suspect is part of what we will call Buffett's hurricane synergy, the idea that if Berkshire can buy enough companies in the building materials, construction, and a manufactured housing industries. Then, when its the insurance companies are paying insurance claims for catastrophic damage due to hurricanes and earthquakes, Berkshire as a company will just be transferring money from one pocket to another. "

Client Letter October 2006

Berkshire's Third Quarter     'Using this guess (let me emphasize the word guess) we arrive at a pre tax operating profit of $4.111 billion for the insurance and the non-insurance operating companies. Estimating a tax rate of 36% would deduct $1.5 billion and leave us with an after-tax operating profit of 2.6 billion of the third quarter compared to $2.05 billion in the Second quarter, $1.8 billion in the first quarter of 2006 and $100 million in the third quarter of last year."  

Client Letter November 2006

Equitas  "Also helping to push Berkshire’s stock north was the recent announcement of a $15 billion deal with Equitas a trust formed by Lloyds of London to handle their asbestos and environment liabilities. This is a huge deal that will provide $9 billion in new insurance float when the deal closes, and maybe as much as $7 billion more over the life of the contract. This float comes from asbestos claims that will eventually have to be paid. "

 Client Letter December 2006

New Positions   "In spite of our skepticism in relation to the overall market, we have recently been able to find a few interesting stocks. These are companies with strong earnings, and very solid balance sheets. These are stocks that will benefit from weakness in the dollar, either because they are basic materials stocks, or because they are companies that manufacture things in the United States. They are small companies with market capitalization that runs from $100 million (Core Molding) to $3.5 billion (Mechel OAO and Minas Buenaventura SA)"

      

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     Last modified: March 16, 2008