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.

Valuation Method

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Owner Earnings DCF

Discounted cash flow using Owner Earnings (Net Income + Depreciation - Maintenance CapEx). Projects 10 years of cash flows using historical growth rates, with a terminal value. Discounts at 9% to arrive at per-share intrinsic value.

Checklist (9 Criteria)

#CriterionMetricThresholdData Source
1Consistent EarningsNet Income PositiveEvery year for 10+ yearsIncome Statement: Net Income
2Return on EquityROE> 15% consistently (5-yr avg)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

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

Buffett's preferred valuation method. Owner Earnings = Net Income + Depreciation - Maintenance CapEx. Uses conservative growth rate (lower of historical, analyst consensus, or GDP + inflation) and discount rate (higher of 10-yr Treasury or 10%). Requires >= 25% margin of safety.

Verdict Logic

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BUY if >= 7/9 criteria pass AND price is >= 25% below Owner Earnings DCF intrinsic value. HOLD 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

1977-2024

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

1994 (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.