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Underwriting Profit - Explained

A beginner-friendly explanation of Underwriting Profit in value investing.

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Underwriting Profit Explained

The profit (or loss) from insurance operations after paying claims and expenses, before investment income — the core measure of insurance business quality.

What It Means for Investors

The Two Sources of Insurance Value

Insurance Economics

Source Description
Underwriting profit The actual profit from insuring risk
Float income Investment returns on premiums held

"Our goal is to earn an underwriting profit — meaning we're paid to hold float rather than paying for it."

Berkshire's Track Record

The Profit Streak

Years Underwriting Profit?
2003-2016 14 consecutive years
Total profits (2003-2016) ~$28 billion

This is remarkable in an industry where most insurers lose money on underwriting.

Key Takeaway

The profit (or loss) from insurance operations after paying claims and expenses, before investment income — the core measure of insurance business quality.

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