Warren Buffett

Quality Compounder

Warren Buffett evolved Graham's value framework to focus on business quality over statistical cheapness. He seeks companies with durable competitive advantages ("moats"), consistent earnings power, and shareholder-oriented management. Buffett uses a discounted cash flow model based on "owner earnings" and requires a margin of safety to the resulting intrinsic value.

Methodology fidelity

Faithful adaptationSources reviewed 2026-08-24

Berkshire publishes durable principles—not a nine-point stock screen or universal numeric cutoffs. Consistent earning power, high returns with little debt, understandable businesses, capable management, owner earnings, and price versus value are source-backed. Criterion 2 applies a simple arithmetic mean over up to five valid ROE observations; it is not an every-year consistency test, and its 15% cutoff is an app rule rather than a Buffett-published minimum. The 10% ROIC, 0.5 debt/equity, 5x coverage, 25% margin-of-safety, 7-of-9 verdict, and DCF horizon/rates are also transparent app assumptions.

Valuation Method

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Owner Earnings DCF

App model

Discounted cash flow using an SEC-data proxy for owner earnings. Total capital expenditure stands in for Buffett's harder-to-observe maintenance-capex concept; the forecast horizon and rates are app assumptions, not Buffett-published constants.

Screening implementation (9 criteria)

#CriterionMetricThresholdData Source
1Consistent EarningsNet Income PositiveEvery year for 10+ yearsIncome Statement: Net Income
2Return on EquityROE arithmetic mean> 15% over up to 5 years (app rule)Net Income / Shareholders' Equity
3Return on Invested CapitalROIC> 10% trailing 3-5 yr avgNOPAT / (Total Debt + Equity - Excess Cash)
4ROIC vs. WACC SpreadROIC - WACCPositive and stable or growingDerived: ROIC minus calculated WACC
5Profit Margin StabilityOperating MarginStable or rising over 10 yearsIncome Statement: Operating Income / Revenue
6Owner EarningsFCF ProxyPositive and growingNet Income + Depreciation - Maintenance CapEx
7Low LeverageDebt/Equity< 0.5; Interest Coverage > 5xBalance Sheet: Total Debt / Equity; EBIT / Interest Expense
8Earnings PredictabilityEarnings VarianceLow coefficient of variation over 10 yearsStd dev of EPS / Mean EPS
9Capital AllocationRetained Earnings Effectiveness$1 retained creates > $1 market valueChange in Market Cap vs. Cumulative Retained Earnings over 5 years

Intrinsic Value Method

Owner Earnings DCF

App model
Sum of [Owner Earnings * (1+g)^t / (1+r)^t] for t=1..10 + Terminal Value / (1+r)^10

An app DCF built around Buffett's 1986 owner-earnings concept. The source defines owner earnings; it does not prescribe this app's ten-year forecast, growth rule, discount rate, terminal rate, or 25% margin-of-safety cutoff.

Verdict Logic

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BUY if >= 7/9 criteria pass AND price is >= 25% below Owner Earnings DCF intrinsic value. NEUTRAL if >= 7/9 criteria pass but margin of safety < 25%. FAIL if fewer than 7/9 criteria pass.

What Would Warren Buffett Buy Today?

Sources

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Berkshire Hathaway Annual Letters

primary1977-2024

Warren Buffett

Buffett's annual letters to shareholders are the primary source for his investment philosophy. They detail his criteria for evaluating businesses, including the importance of owner earnings, return on equity, and competitive moats.

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The Warren Buffett Way

secondary1994 (3rd ed. 2013)

Robert G. Hagstrom

A systematic breakdown of Buffett's investment tenets organized into business, management, financial, and market categories. Provides the framework for quantifying Buffett's qualitative principles.

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