1966

0%
~54m

BUFFETT PARTNERSHIP, LTD.

810 KIEWIT PLAZA

OMAHA 31, NEBRASKA

January 20, 1966

Our Performance in 1965

Our War on Poverty was successful in 1965.

Specially, we were $12,304,060 less poor at the end of the year.

Last year under a section in the annual letter entitled “Our Goal” (please particularly note it was not headed

"Our Promise"), I stated we were trying to achieve “… An average advantage (relative to the Dow) of ten

percentage points per annum for BPL before allocation to the general partner again with large amplitudes in the

margin from perhaps 10 percentage points worse than the Dow in a bad year to 25 percentage points better when

everything clicks.”

My fallibility as a forecaster was quickly demonstrated when the first year fell outside my parameters. We

achieved our widest margin over the Dow in the history of BPL with an overall gain of 47.2% compared to an

overall gain (including dividends which would have been received through ownership of the Dow) of 14.2% for

the Dow.

Naturally, no writer likes to be publicly humiliated by such a mistake. It is unlikely to be repeated.

The following summarizes the year-by-year performance of the Dow, the performance of the Partnership before

allocation (one quarter of the excess over 6%) to the general partner, and the results for limited partners:

Year

Overall Results From

Dow (1)

Partnership Results (2)

Limited Partners’

Results (3)

1957

-8.4%

10.4%

9.3%

1958

38.5%

40.9%

32.2%

1959

20.0%

25.9%

20.9%

1960

-6.2%

22.8%

18.6%

1961

22.4%

45.9%

35.9%

1962

-7.6%

13.9%

11.9%

1963

20.6%

38.7%

30.5%

1964

18.7%

27.8%

22.3%

1965

14.2%

47.2%

36.9%

(1)

Based on yearly changes in the value of the Dow plus dividends that would have been received through

ownership of the Dow during that year.

The table includes all complete years of partnership activity.

(2)

For 1957-61 consists of combined results of all predecessor limited partnerships operating throughout

the entire year after all expenses, but before distributions to partners or allocations to the general

partner.

(3)

For 1957-61 computed on the basis of the preceding column of partnership results allowing for

allocation to the general partner based upon the present partnership agreement, but before monthly

withdrawals by limited partners.

On a cumulative or compounded basis, the results are:

85 Year

Overall Results From

Dow

Partnership Results

Limited Partners’

Results

1957

-8.4%

10.4%

9.3%

1957 – 58

26.9%

55.6%

44.5%

1957 – 59

52.3%

95.9%

74.7%

1957 – 60

42.9%

140.6%

107.2%

1957 – 61

74.9%

251.0%

181.6%

1957 – 62

61.6%

299.8%

215.1%

1957 – 63

95.1%

454.5%

311.2%

1957 – 64

131.3%

608.7%

402.9%

1957 – 65

164.1%

943.2%

588.5%

Annual Compounded

Rate

11.4%

29.8%

23.9%

After last year the question naturally arises, "What do we do for an encore?” A disadvantage of this business is

that it does not possess momentum to any significant degree.

If General Motors accounts for 54% of domestic

new car registrations in 1965, it is a pretty safe bet that they are going to come fairly close to that figure in 1966

due to owner loyalties, dealer capabilities, productive capacity, consumer image, etc. Not so for BPL. We start

from scratch each year with everything valued at market when the gun goes off. Partners in 1966, new or old,

benefit to only a very limited extent from the efforts of 1964 and 1965. The success of past methods and ideas

does not transfer forward to future ones.

I continue to hope, on a longer-range basis, for the sort of achievement outlined in the "Our Goal" section of last

year's letter (copies still available). However, those who believe 1965 results can be achieved with any

frequency are probably attending weekly meetings of the Halley’s Comet Observers Club. We are going to have

loss years and are going to have years inferior to the Dow - no doubt about it.

But I continue to believe we can

achieve average performance superior to the Dow in the future. If my expectation regarding this should change,

you will hear immediately.

Investment Companies

We regularly compare our results with the two largest open-end investment companies (mutual funds) that

follow a policy of being typically 95% - 100% invested in common stocks, and the two largest diversified

closed-end investment companies. These four companies, Massachusetts Investors Trust, Investors Stock Fund,

Tri-Continental Corp., and Lehman Corp. manage over $5 billion, are owned by about 600,000 shareholders,

and are probably typical of most of the $35 billion investment company industry. My opinion is that their results

roughly parallel those of the overwhelming majority of other investment advisory organizations which handle,

in aggregate, vastly greater sums.

The purpose of this tabulation is to illustrate that the Dow is no pushover as an index of investment

achievement.

The advisory talent managing just the four companies shown commands annual fees of about $10

million and this represents a very small fraction of the professional investment management industry. The public

batting average of this highly paid and widely respected talent indicates performance a shade below that of the

Dow, an unmanaged index.

YEARLY RESULTS

Year

Mass.

Inv.

Investors

Lehman (2)

Tri-Cont

Dow

Limited

86 Trust (1)

Stock (1)

(2)

Partners

1957

-11.4%

-12.4%

-11.4%

-2.4%

-8.4%

9.3%

1958

42.7%

47.5%

40.8%

33.2%

38.5%

32.2%

1959

9.0%

10.3%

8.1%

8.4%

20.0%

20.9%

1960

-1.0%

-0.6%

2.5%

2.8%

-6.2%

18.6%

1961

25.6%

24.9%

23.6%

22.5%

22.4%

35.9%

1962

-9.8%

-13.4%

-14.4%

-10.0%

-7.6%

11.9%

1963

20.0%

16.5%

23.7%

18.3%

20.6%

30.5%

1964

15.9%

14.3%

13.6%

12.6%

18.7%

22.3%

1965

10.2%

9.8%

19.0%

10.7%

14.2%

36.9%

(1)

Computed from changes in asset value plus any distributions to holders of record during year.

(2)

From 1965 Moody's Bank & Finance Manual for 1957-64. Estimated for 1965.

COMPOUNDED

Year

Mass.

Inv.

Trust (1)

Investors

Stock (1)

Lehman (2)

Tri-Cont

(2)

Dow

Limited

Partners

1957

-11.4%

-12.4%

-11.4%

-2.4%

-8.4%

9.3%

1957 – 58

26.4%

29.2%

24.7%

30.0%

26.9%

44.5%

1957 – 59

37.8%

42.5%

34.8%

40.9%

52.3%

74.7%

1957 – 60

36.4%

41.6%

38.2%

44.8%

42.9%

107.2%

1957 – 61

71.3%

76.9%

70.8%

77.4%

74.9%

181.6%

1957 – 62

54.5%

53.2%

46.2%

59.7%

61.6%

215.1%

1957 – 63

85.4%

78.5%

80.8%

88.9%

94.9%

311.2%

1957 – 64

114.9%

104.0%

105.4%

112.7%

131.3%

402.9%

1957 – 65

136.8%

124.0%

145.3%

138.4%

164.1%

588.5%

Annual

Compounded

Rate

10.1%

9.4%

10.5%

10.1%

11.4%

23.9%

A number of the largest investment advisory operations (managing, in some cases, well into the billions of

dollars) also manage investment companies partly as a convenience for smaller clients and partly as a public

showcase.

The results of these funds roughly parallel those of the four funds on which we report.

I strongly believe in measurement. The investment managers mentioned above utilize measurement constantly

in their activities. They constantly study changes in market shares, profit margins, return on capital, etc. Their

entire decision-making process is geared to measurement - of managements, industries, comparative yields, etc.

I am sure they keep score on their new business efforts as well as the profitability of their advisory operation.

What then can be more fundamental than the measurement, in turn, of investment ideas and decisions? I

certainly do not believe the standards I utilize (and wish my partners to utilize) in measuring my performance

are the applicable ones for all money managers.

But I certainly do believe anyone engaged in the management

of money should have a standard of measurement, and that both he and the party whose money is managed

should have a clear understanding why it is the appropriate standard, what time period should be utilized, etc.

Frank Block put it very well in the November-December 1965 issue of the Financial Analysts Journal. Speaking

of measurement of investment performance he said," ...However, the fact is that literature suffers a yawning

hiatus in this subject. If investment management organizations sought always the best performance, there would

be nothing unique in careful measurement of investment results. It does not matter that the customer has failed

to ask for a formal presentation of the results. Pride alone should be sufficient to demand that each or us

determine objectively the quality of his recommendations. This can hardly be done without precise knowledge

87 of the outcome.

Once this knowledge is in hand, it should be possible to extend the analysis to some point at

which patterns of weakness and strength begin to assert themselves. We criticize a corporate management for

failure to use the best of tools to keep it aware of the progress of a complicated industrial organization. We can

hardly be excused for failure to provide ourselves with equal tools to show the efficiency of our own efforts to

handle other people’s money. ...Thus, it is our dreary duty to report that systems of performance measurement

are not automatically included in the data processing programs of most investment management organizations.

The sad fact is that some seem to prefer not to know how well or poorly they are doing.

Frankly, I have several selfish reasons for insisting that we apply a yardstick and that we both utilize the same

yardstick.

Naturally, I get a kick out of beating par - in the lyrical words of Casey Stengel, "Show me a good

loser, and I’ll show you a loser.” More importantly, I insure that I will not get blamed for the wrong reason

(having losing years) but only for the right reason (doing poorer than the Dow). Knowing partners will grade me

on the right basis helps me do a better job. Finally, setting up the relevant yardsticks ahead of time insures that

we will all get out of this business if the results become mediocre (or worse). It means that past successes cannot

cloud judgment of current results. It should reduce the chance of ingenious rationalizations of inept

performance.

(Bad lighting has been bothering me at the bridge table lately.) While this masochistic approach to

measurement may not sound like much of an advantage, I can assure you from my observations of business

entities that such evaluation would have accomplished a great deal in many investment and industrial

organizations.

So if you are evaluating others (or yourself!) in the investment field, think out some standards - apply them -

interpret them. If you do not feel our standard (a minimum of a three-year test versus the Dow) is an applicable

one, you should not be in the Partnership. If you do feel it is applicable, you should be able to take the minus

years with equanimity in the visceral regions as well as the cerebral regions -as long as we are surpassing the

results of the Dow.

The Sorrows of Compounding

Usually, at this point in my letter, I have paused to modestly attempt to set straight the historical errors of the

last four or five hundred years.

While it might seem difficult to accomplish this in only a few paragraphs a year,

I feel I have done my share to reshape world opinion on Columbus, Isabella, Francis I, Peter Minuit and the

Manhattan Indians. A by-product of this endeavor has been to demonstrate the overwhelming power of

compound interest. To insure reader attention I have entitled these essays "The Joys of Compounding. " The

sharp-eyed may notice a slight change this year.

A decent rate (better we have an indecent rate) of compound -plus the addition of substantial new money has

brought our beginning capital this year to $43,645,000. Several times in the past I have raised the question

whether increasing amounts of capital would harm our investment performance. Each time I have answered

negatively and promised you that if my opinion changed, I would promptly report it.

I do not feel that increased capital has hurt our operation to date.

As a matter of fact, I believe that we have done

somewhat better during the past few years with the capital we have had in the Partnership than we would have

done if we had been working with a substantially smaller amount. This was due to the partly fortuitous

development of several investments that were just the right size for us -big enough to be significant and small

enough to handle.

I now feel that we are much closer to the point where increased size may prove disadvantageous. I don't want to

ascribe too much precision to that statement since there are many variables involved. What may be the optimum

size under some market and business circumstances can be substantially more or less than optimum under other

circumstances.

There have been a few times in the past when on a very short-term basis I have felt it would have

been advantageous to be smaller but substantially more times when the converse was true.

88 Nevertheless, as circumstances presently appear, I feel substantially greater size is more likely to harm future

results than to help them.

This might not be true for my own personal results, but it is likely to be true for your

results.

Therefore, unless it appears that circumstances have changed (under some conditions added capital would

improve results) or unless new partners can bring some asset to the Partnership other than simply capital, I

intend to admit no additional partners to BPL.

The only way to make this effective is to apply it across-the-board and I have notified Susie that if we have any

more children, it is up to her to find some other partnership for them.

Because I anticipate that withdrawals (for taxes, among other reasons) may well approach additions by present

partners and also because I visualize the curve of expectable performance sloping only very mildly as capital

increases, I presently see no reason why we should restrict capital additions by existing partners.

The medically oriented probably will interpret this entire section as conclusive evidence that an effective

antithyroid pill has been

developed.

Trends in Our Business

Last year I discussed our various categories of investments.

Knowing the penalties for cruel and unusual

punishments, I will skip a rehash of the characteristics of each category, but merely refer you to last year's letter.

However, a few words should be said to bring you up to date on the various segments of the business, and

perhaps to give you a better insight into their strengths and weaknesses.

The "Workout" business has become very spasmodic. We were able to employ an average of only about $6

million during the year in the Workout section, and this involved only a very limited number of situations.

Although we earned about $1,410,000 or about 23 ½% on average capital employed (this is calculated on an all

equity basis - borrowed money is appropriate in most Workout situations, and we utilize it, which improves our

rate of return above this percentage), over half of this was earned from one situation. I think it unlikely that a

really interesting rate of return can be earned consistently on large sums of money in this business under present

conditions.

Nevertheless, we will continue to try to remain alert for the occasional important opportunity and

probably continue to utilize a few of the smaller opportunities where we like the probabilities.

The "Generals-Private Owner Basis" category was very good to us in 1965. Opportunities in this area have

become more scarce with a rising Dow, but when they come along, they are often quite significant. I mentioned

at the start of last year that we were the largest stockholder of three companies in this category. Our largest

yearend 1964 investment in this category was disposed of in 1965 pursuant to a tender offer resulting in a

realized gain for BPL of $3,188,000. At yearend 1964 we had unrealized appreciation in this investment of

$451,000. Therefore, the economic gain attributable to 1965 for this transaction was only $2,737,000 even

though the entire tax effect fell in that year.

I mention these figures to illustrate how our realized gain for tax

purposes in any year bears no necessary relationship to our economic gain.

The fundamental concept underlying the Generals-Private Owner category is demonstrated by the above case. A

private owner was quite willing (and in our opinion quite wise) to pay a price for control of the business which

isolated stock buyers were not willing to pay for very small fractions of the business. This has been a quite

common condition in the securities markets over many years, and although purchases in this category work out

satisfactorily in terms of just general stock market behavior, there is the occasional dramatic profit due to

corporate action such as the one above.

89 The "Control" section of our business received a transfer member from our “Private Owner” category. Shares in

Berkshire Hathaway had been acquired since November 1962 on much the same line of reasoning as prevailed

in the security mentioned above.

In the case of Berkshire, however, we ended up purchasing enough stock to

assume a controlling position ourselves rather than the more usual case of either selling our stock in the market

or to another single buyer.

Our purchases of Berkshire started at a price of $7.60 per share in 1962. This price partially reflected large

losses incurred by the prior management in closing some of the mills made obsolete by changing conditions

within the textile business (which the old management had been quite slow to recognize). In the postwar period

the company had slid downhill a considerable distance, having hit a peak in 1948 when about $29 1/2 million

was earned before tax and about 11,000 workers were employed.

This reflected output from 11 mills.

At the time we acquired control in spring of 1965, Berkshire was down to two mills and about 2,300 employees.

It was a very pleasant surprise to find that the remaining units had excellent management personnel, and we

have not had to bring a single man from the outside into the operation. In relation to our beginning acquisition

cost of $7.60 per share (the average cost, however, was $14.86 per share, reflecting very heavy purchases in

early 1965), the company on December 31, 1965, had net working capital alone (before placing any value on the

plants and equipment) of about $19 per share.

Berkshire is a delight to own.

There is no question that the state of the textile industry is the dominant factor in

determining the earning power of the business, but we are most fortunate to have Ken Chace running the

business in a first-class manner, and we also have several of the best sales people in the business heading up this

end of their respective divisions.

While a Berkshire is hardly going to be as profitable as a Xerox, Fairchild Camera or National Video in a

hypertensed market, it is a very comfort able sort of thing to own. As my West Coast philosopher says, “It is

well to have a diet consisting of oatmeal as well as cream puffs.”

Because of our controlling interest, our investment in Berkshire is valued for our audit as a business, not as a

marketable security. If Berkshire advances $5 per share in the market, it does BPL no good - our holdings are

not going to be sold. Similarly, if it goes down $5 per share, it is not meaningful to us.

The value of our holding

is determined directly by the value of the business. I received no divine inspiration in that valuation of our

holdings. (Maybe the owners of the three wonder stocks mentioned above do receive such a message in respect

to their holdings -I feel I would need something at least that reliable to sleep well at present prices.) I attempt to

apply a conservative valuation based upon my knowledge of assets, earning power, industry conditions,

competitive position, etc. We would not be a seller of our holdings at such a figure, but neither would we be a

seller of the other items in our portfolio at yearend valuations –otherwise, we would already have sold them.

Our final category is "Generals-Relatively Undervalued.” This category has been growing in relative importance

as opportunities in the other categories become less frequent.

Frankly, operating in this field is somewhat more ethereal than operating in the other three categories, and I'm

just not an ethereal sort.

Therefore, I feel accomplishments here are less solid and perhaps less meaningful for

future projections than in the other categories. Nevertheless, our results in 1965 were quite good in the

“Relatively Undervalued” group, partly due to implementation of the technique referred to in last year's letter

which serves to reduce risk and potentially augment gains. It should reduce risk in any year, and it definitely

augmented the gains in 1965. It is necessary to point out that results in this category were greatly affected for the

better by only two investments.

Candor also demands I point out that during 1965 we had our worst single investment experience in the history

of BPL on one idea in this group.

90 Overall, we had more than our share of good breaks in 1965. We did not have a great quantity of ideas, but the

quality, with the one important exception mentioned above, was very good and circumstances developed which

accelerated the timetable in several.

I do not have a great flood of good ideas as I go into 1966, although again I

believe I have at least several potentially good ideas of substantial size.

Much depends on whether market

conditions are favorable for obtaining a larger position.

All in all, however, you should recognize that more came out of the pipeline in 1965 than went in.

Diversification

Last year in commenting on the inability of the overwhelming majority of investment managers to achieve

performance superior to that of pure chance, I ascribed it primarily to the product of: "(1) group decisions - my

perhaps jaundiced view is that it is close to impossible for outstanding investment management to come from a

group of any size with all parties really participating in decisions; (2) a desire to conform to the policies and (to

an extent) the portfolios of other large well-regarded organizations; (3) an institutional framework whereby

average is "safe" and the personal rewards for independent action are in no way commensurate with the general

risk attached to such action; (4) an adherence to certain diversification practices which are irrational; and finally

and importantly, (5)

inertia.”

This year in the material which went out in November, I specifically called your attention to a new Ground Rule

reading, "7. We diversify substantially less than most investment operations. We might invest up to 40% of our

net worth in a single security under conditions coupling an extremely high probability that our facts and

reasoning are correct with a very low probability that anything could drastically change the underlying value of

the investment."

We are obviously following a policy regarding diversification which differs markedly from that of practically all

public investment operations. Frankly, there is nothing I would like better than to have 50 different investment

opportunities, all of which have a mathematical expectation (this term reflects the range of all possible relative

performances, including negative ones, adjusted for the probability of each - no yawning, please) of achieving

performance surpassing the Dow by, say, fifteen percentage points per annum.

If the fifty individual

expectations were not intercorelated (what happens to one is associated with what happens to the other) I could

put 2% of our capital into each one and sit back with a very high degree of certainty that our overall results

would be very close to such a fifteen percentage point advantage.

It doesn't work that way.

We have to work extremely hard to find just a very few attractive investment situations. Such a situation by

definition is one where my expectation (defined as above) of performance is at least ten percentage points per

annum superior to the Dow. Among the few we do find, the expectations vary substantially.

The question

always is, “How much do I put in number one (ranked by expectation of relative performance) and how much

do I put in number eight?" This depends to a great degree on the wideness of the spread between the

mathematical expectation of number one versus number eight.” It also depends upon the probability that number

one could turn in a really poor relative performance. Two securities could have equal mathematical

expectations, but one might have .05 chance of performing fifteen percentage points or more worse than the

Dow, and the second might have only .01 chance of such performance. The wider range of expectation in the

first case reduces the desirability of heavy

concentration in it.

The above may make the whole operation sound very precise. It isn't. Nevertheless, our business is that of

ascertaining facts and then applying experience and reason to such facts to reach expectations. Imprecise and

emotionally influenced as our attempts may be, that is what the business is all about.

The results of many years

91 of decision-making in securities will demonstrate how well you are doing on making such calculations - whether

you consciously realize you are making the calculations or not. I believe the investor operates at a distinct

advantage when he is aware of what path his thought process is following.

There is one thing of which I can assure you. If good performance of the fund is even a minor objective, any

portfolio encompassing one hundred stocks (whether the manager is handling one thousand dollars or one

billion dollars) is not being operated logically. The addition of the one hundredth stock simply can't reduce the

potential variance in portfolio performance sufficiently to compensate for the negative effect its inclusion has on

the overall portfolio expectation.

Anyone owning such numbers of securities after presumably studying their investment merit (and I don't care

how prestigious their labels) is following what I call the Noah School of Investing - two of everything.

Such

investors should be piloting arks. While Noah may have been acting in accord with certain time-tested

biological principles, the investors have left the track regarding mathematical principles. (I only made it through

plane geometry, but with one exception, I have carefully screened out the mathematicians from our Partnership.)

Of course, the fact that someone else is behaving illogically in owning one hundred securities doesn't prove our

case. While they may be wrong in overdiversifying, we have to affirmatively reason through a proper

diversification policy in terms of our objectives.

The optimum portfolio depends on the various expectations of choices available and the degree of variance in

performance which is tolerable. The greater the number of selections, the less will be the average year-to-year

variation in actual versus expected results.

Also, the lower will be the expected results, assuming different

choices have different expectations of performance.

I am willing to give up quite a bit in terms of leveling of year-to-year results (remember when I talk of “results,”

I am talking of performance relative to the Dow) in order to achieve better overall long-term performance.

Simply stated, this means I am willing to concentrate quite heavily in what I believe to be the best investment

opportunities recognizing very well that this may cause an occasional very sour year - one somewhat more sour,

probably, than if I had diversified more. While this means our results will bounce around more, I think it also

means that our long-term margin of superiority should be greater.

You have already seen some examples of this. Our margin versus the Dow has ranged from 2.4 percentage

points in 1958 to 33.0 points in 1965.

If you check this against the deviations of the funds listed on page three,

you will find our variations have a much wider amplitude. I could have operated in such a manner as to reduce

our amplitude, but I would also have reduced our overall performance somewhat although it still would have

substantially exceeded that of the investment companies. Looking back, and continuing to think this problem

through, I feel that if anything, I should have concentrated slightly more than I have in the past. Hence, the new

Ground Rule and this long-winded explanation.

Again let me state that this is somewhat unconventional reasoning (this doesn't make it right or wrong - it does

mean you have to do your own thinking on it), and you may well have a different opinion - if you do, the

Partnership is not the place for you.

We are obviously only going to go to 40% in very rare situations - this

rarity, of course, is what makes it necessary that we concentrate so heavily, when we see such an opportunity.

We probably have had only five or six situations in the nine-year history of the Partnership where we have

exceeded 25%. Any such situations are going to have to promise very significantly superior performance

relative to the Dow compared to other opportunities available at the time. They are also going to have to possess

such superior qualitative and/or quantitative factors that the chance of serious permanent loss is minimal

(anything can happen on a short-term quotational basis which partially explains the greater risk of widened year-

to-year variation in results).

In selecting the limit to which I will go in anyone investment, I attempt to reduce to

a tiny figure the probability that the single investment (or group, if there is intercorrelation) can produce a result

92 for our total portfolio that would be more than ten percentage points poorer than the Dow.

We presently have two situations in the over 25% category - one a controlled company, and the other a large

company where we will never take an active part. It is worth pointing out that our performance in

1965 was overwhelmingly the product of five investment situations. The 1965 gains (in some cases there were

also gains applicable to the same holding in prior years) from these situations ranged from about $800,000 to

about $3 1/2 million.

If you should take the overall performance of our five smallest general investments in

1965, the results are lackluster (I chose a very charitable adjective).

Interestingly enough, the literature of investment management is virtually devoid of material relative to

deductive calculation of optimal diversification.

All texts counsel "adequate" diversification, but the ones who quantify "adequate" virtually never explain how

they arrive at their conclusion. Hence, for our summation on overdiversification, we turn to that eminent

academician Billy Rose, who says, "You've got a harem of seventy girls; you don't get to know any of them very

well.”

Miscellaneous

Last year we boldly announced an expansion move, encompassing an additional 227 1/4 square feet. Older

partners shook their heads. I feel that our gain from operations in 1965 of $12,304,060 indicates

that we did not overextend ourselves. Fortunately, we didn't sign a percentage lease.

Operationally, things have

never been running more smoothly, and I think our present setup unquestionably lets me devote a higher

percentage of my time to thinking about the investment process than virtually anyone else in the money

management business. This, of course, is the result of really outstanding personnel and cooperative partners.

John Harding has taken complete charge of all administrative operations with splendid results. Bill Scott

continues to develop detailed information on investments which substantially enhances our net profit figure.

Beth Feehan, Donna Walter and Elizabeth Hanon (who joined us in November) have all handled large work

loads (secretary's note -Amen!) accurately and efficiently.

The above people, their spouses (one apiece) and children have a combined investment in the Partnership of

over $600,000. Susie and I have an investment of $6,849,936, which should keep me from slipping away to the

movies in the afternoon.

This represents virtually our entire net worth, with the exception of our continued

holding of Mid-Continent Tab Card, a local company into which I bought in 1960 when it had less than 10

stockholders.

Additionally, my relatives, consisting of three children, mother, two sisters, two brothers-in-law, father-in-law,

three aunts, two uncles, five cousins, and six nieces and nephews have interests in BPL, directly or indirectly,

totaling $2,708,233. So don't get any ideas about voting a change in the Partnership name.

Peat, Marwick, Mitchell & Co. has done the customary excellent job of expediting the audit and tax information.

This requires great effort and ability, and they supply both. This year a computer was brought to bear on our

problems, and naturally, I was a little worried someone else would come out as the general partner.

However, it

all worked quite smoothly.

Within the coming two weeks you will receive:

A tax letter giving you all BPL information needed for your 1965 federal income tax return. This letter

is the only item that counts for tax purposes.

An audit from Peat, Marwick, Mitchell & Co. for 1965, setting forth the operations and financial

93 position of BPL, as well as your own capital account.

A letter signed by me setting forth the status of your BPL interest on 1/1/66. This is identical with the

figures developed in the audit.

Let me know if anything in this letter or that occurs during the year needs clarifying. It is difficult to anticipate

all of the questions you may have and if there is anything that is confusing, I want to hear about it.

For instance,

we received an excellent suggestion last year from a partner regarding the presentation of the reconciliation of

personal capital accounts.

My next letter will be about July 15th, summarizing the first ha1f of this year.

Cordially,

Warren E. Buffett

94 BUFFETT PARTNERSHIP. LTD.

610 KIEWIT PLAZA

OMAHA, NEBRASKA 68131

TELEPHONE 042-4110

July 12, 1966

First Half Performance

During the first half of 1966, the Dow-Jones Industrial Average (hereinafter called the "Dow") declined from

969.26 to 870.10. If one had owned the Dow during this period, dividends of approximately 14.70 would have

been received, reducing the overall loss of the Dow to about 8.7%.

It is my objective and my hope (but not my prediction!) that we achieve over a long period of time, an average

yearly advantage of ten percentage points relative to the Dow. During the first half we did considerably better

than expected with an overall gain of approximately 8.2%.

Such results should be regarded as decidedly

abnormal. I have previously complimented partners on the good-natured tolerance they display in shrugging off

such unexpected positive variances.

The nature of our business is such that over the years, we will not

disappoint the many of you who must also desire a test of your capacity for tolerance of negative variances.

The following summarizes the year-by-year performance of the Dow, the performance of the Partnership before

allocation to the general partner, and the results for limited partners:

Year

Overall Results From

Dow (1)

Partnership Results (2)

Limited Partners’

Results (3)

1957

-8.4%

10.4%

9.3%

1958

38.5%

40.9%

32.2%

1959

20.0%

25.9%

20.9%

1960

-6.2%

22.8%

18.6%

1961

22.4%

45.9%

35.9%

1962

-7.6%

13.9%

11.9%

1963

20.6%

38.7%

30.5%

1964

18.7%

27.8%

22.3%

1965

14.2%

47.2%

36.9%

First half of 1966

-8.7%

8.2%

7.7%

Cumulative Results

141.1%

1028.7%

641.5%

Annual Compounded

Rate

9.7%

29.0%

23.5%

Based on yearly changes in the value of the Dow plus dividends that would have been received through

ownership of the Dow during that year.

The table includes all complete years of partnership activity.

For 1957-61 consists of combined results of all predecessor limited partnerships operating throughout

the entire year after all expenses but before distributions to partners or allocations to the general partner.

For 1957-61 computed on the basis of the preceding column of partnership results allowing for

allocation to the general partner based upon the present partnership agreement, but before monthly

withdrawals by limited partners.

Even Samson gets clipped occasionally.

If you had invested $100.000 on

January 1 equally among -

95 a.

the world's largest auto company (General Motors);

b.

the world's largest oil company (Standard of New Jersey);

c.

the world's largest retailing company (Sears Roebuck);

d.

the world's largest chemical company (Dupont);

e.

the world's largest steel company (U.S.

Steel);

f.

the world's largest stockholder-owned insurance company (Aetna);

g.

the world’s largest public utility (American Telephone & Telegraph);

h.

the world's largest bank (Bank of America);

your total portfolio (including dividends received) would have been worth $83,370 on June 30 for a loss of

16.6%. The total market value on January 1 of these eight giants was well over $100 billion. Everyone of them

was selling lower on June 30.

Investment Companies

On the next page we bring up to date our regular comparison with the results of the two largest open-end

investment companies (mutual funds) that follow a policy of being, typically, 95-100% invested in common

stocks, and the two largest diversified closed-end investment companies.

YEARLY RESULTS

Year

Mass.

Inv.

Trust (1)

Investors

Stock (1)

Lehman (2)

Tri-Cont

(2)

Dow

Limited

Partners

1957

-11.4%

-12.4%

-11.4%

-2.4%

-8.4%

9.3%

1958

42.7%

47.5%

40.8%

33.2%

38.5%

32.2%

1959

9.0%

10.3%

8.1%

8.4%

20.0%

20.9%

1960

-1.0%

-0.6%

2.5%

2.8%

-6.2%

18.6%

1961

25.6%

24.9%

23.6%

22.5%

22.4%

35.9%

1962

-9.8%

-13.4%

-14.4%

-10.0%

-7.6%

11.9%

1963

20.0%

16.5%

23.7%

18.3%

20.6%

30.5%

1964

15.9%

14.3%

13.6%

12.6%

18.7%

22.3%

1965

10.2%

9.8%

19.0%

10.7%

14.2%

36.9%

First half

1966

-7.9%

-7.9%

-1.0%

-5.2%

-8.7%

7.7%

Cumulative

Results

118.1%

106.3%

142.8%

126.9%

141.1%

641.5%

Annual

Compounded

Rate

8.6%

7.9%

9.8%

9.0%

9.7%

23.5%

(1)

Computed from changes in asset value plus any distributions to holders of record during year.

(2)

From 1966 Moody's Bank & Finance Manual for 1957-1965.

Estimated for first half of 1966.

Proponents of institutional investing frequently cite its conservative nature. If “conservative” is interpreted to

mean "productive of results varying only slightly from average experience" I believe the characterization is

proper. Such results are almost bound to flow from wide diversification among high grade securities. Since, over

a long period, "average experience" is likely to be good experience, there is nothing wrong with the typical

investor utilizing this form of investment medium.

96 However, I believe that conservatism is more properly interpreted to mean "subject to substantially less

temporary or permanent shrinkage in value than total experience". This simply has not been achieved, as the

record of the four largest funds (presently managing over $5 billion) illustrates. Specifically, the Dow declined

in 1957, 1960, 1962 and the first half of 1966. Cumulating the shrinkage in the Dow during the three full year

periods produces a decline of 20.6%.

Following a similar technique for the four largest funds produces declines

of 9.7%, 20.9%, 22.3% and 24.6%. Including the interim performance for the first half of 1966 results in a

decline in the Dow of 27.5% and for the funds declines of 14.4%, 23.1%, 27.1% and 30.6%. Such funds (and I

believe their results are quite typical of institutional experience in common stocks) seem to meet the first

definition of conservatism but not the second one.

Most investors would climb a rung intellectually if they clearly delineated between the above two interpretations

of conservatism.

The first might be better labeled "conventionalism" - what it really says is that “when others

are making money in the general run of securities, so will we and to about the same degree; when they are losing

money, we'll do it at about the same rate." This is not to be equated with "when others are making it, we'll make

as much and when they are losing it, we will lose less.” Very few investment programs accomplish the latter -

we certainly don't promise it but we do intend to keep trying. (I have always felt our objectives should be

somewhat loftier than those Herman Hickman articulated during the desperate years when Yale was losing eight

games a season. Said Herman, "I see my job as one of keeping the alumni sullen but not mutinous.”)

Hochschild, Kohn & Co.

During the first half we, and two 10% partners, purchased all of the stock of Hochschild, Kohn & Co., a

privately owned Baltimore department store.

This is the first time in the history of the Partnership that an entire

business has been purchased by negotiation, although we have, from time to time, negotiated purchase of

specific important blocks of marketable securities. However, no new principles are involved. The quantitative

and qualitative aspects of the business are evaluated and weighed against price, both on an absolute basis and

relative to other investment opportunities. HK (learn to call it that - I didn't find out how to pronounce it until

the deal was concluded) stacks up fine in all respects.

We have topnotch people (both from a personal and business standpoint) handling the operation. Despite the

edge that my extensive 75 cents an hour experience at the Penney's store in Omaha some years back gives us (I

became an authority on the Minimum Wage Act), they will continue to run the business as in the past.

Even if

the price had been cheaper but the management had been run-of-the-mill, we would not have bought the

business.

It is impossible to avoid some public notice when a business with several thousand employees is acquired.

However, it is important that you do not infer the degree of financial importance to BPL from its news value to

the public. We have something over $50 million invested, primarily in marketable securities, of which only

about 10% is represented by our net investment in HK. We have an investment of over three times this much in

a marketable security where our ownership will never come to public attention. This is not to say an HK is not

important - a 10% holding definitely is. However, it is not as significant relative to our total operation as it

would be easy to think. I still prefer the iceberg approach toward investment disclosure.

It is my intention to value HK at yearend at cost plus our share of retained earnings since purchase.

This policy

will be followed in future years unless there is a demonstrable change in our position relative to other

department stores or in other objective standards of value. Naturally we wouldn't have purchased HK unless we

felt the price was quite attractive. Therefore, a valuation policy based upon cost may somewhat undervalue our

holdings. Nevertheless, it seems the most objective figure to apply. All of our investments usually appear

undervalued to me - otherwise we wouldn't own them.

Market Forecasting

97 Ground Rule No.6 (from our November packet) says: “I am not in the business of predicting general stock

market or business fluctuations. If you think I can do this, or think it is essential to an investment program, you

should not be in the partnership.”

Of course, this rule can be attacked as fuzzy, complex, ambiguous, vague, etc. Nevertheless, I think the point is

well understood by the great majority of our partners.

We don't buy and sell stocks based upon what other

people think the stock market is going to do (I never have an opinion) but rather upon what we think the

company is going to do. The course of the stock market will determine, to a great degree,

when

we will be right,

but the accuracy of our analysis of the company will largely determine

whether

we will be right. In other words,

we tend to concentrate on what should happen, not when it should happen.

In our department store business I can say with considerable assurance that December will be better than July.

(Notice how sophisticated I have already become about retailing.) What really counts is whether December is

better than last December by a margin greater than our competitors' and what we are doing to set the stage for

future Decembers. However, in our partnership business I not only can't say whether December will be better

than July, but I can't even say that December won't produce a very large loss. It sometimes does.

Our

investments are simply not aware that it takes 365-1/4 days for the earth to make it around the sun. Even worse,

they are not aware that your celestial orientation (and that of the IRS) requires that I report to you upon the

conclusion of each orbit (the earth's - not ours). Therefore, we have to use a standard other than the calendar to

measure our progress. This yardstick is obviously the general experience in securities as measured by the Dow.

We have a strong feeling that this competitor will do quite decently over a period of years (Christmas will come

even if it's in July) and if we keep beating our competitor we will have to do something better than "quite

decently".

It's something like a retailer measuring his sales gains and profit margins against Sears' - beat them

every year and somehow you'll see daylight.

I resurrect this "market-guessing" section only because after the Dow declined from 995 at the peak in February

to about 865 in May, I received a few calls from partners suggesting that they thought stocks were going a lot

lower. This always raises two questions in my mind: (1) if they knew in February that the Dow was going to 865

in May, why didn't they let me in on it then; and, (2) if they didn't know what was going to happen during the

ensuing three months back in February, how do they know in May? There is also a voice or two after any

hundred point or so decline suggesting we sell and wait until the future is clearer.

Let me again suggest two

points: (1) the future has never been clear to me (give us a call when the next few months are obvious to you –

or, for that matter the next few hours); and, (2) no one ever seems to call after the market has gone up one

hundred points to focus my attention on how unclear everything is, even though the view back in February

doesn't look so clear in retrospect.

If we start deciding, based on guesses or emotions, whether we will or won't participate in a business where we

should have some long run edge, we're in trouble. We will not sell our interests in businesses (stocks) when they

are attractively priced just because some astrologer thinks the quotations may go lower even though such

forecasts are obviously going to be right some of the time. Similarly, we will not buy fully priced securities

because "experts" think prices are going higher.

Who would think of buying or selling a private business

because of someone's guess on the stock market? The availability of a question for your business interest (stock)

should always be an asset to be utilized if desired. If it gets silly enough in either direction, you take advantage

of it. Its availability should never be turned into a liability whereby its periodic aberrations in turn formulate

your judgments. A marvelous articulation of this idea is contained in chapter two (The Investor and Stock

Market Fluctuations) of Benjamin Graham's

"The Intelligent Investor" . In my opinion, this chapter has more

investment importance than anything else that has been written.

We will have a letter out about November 1 with the Commitment Letter for 1967 and an estimate of the 1966

tax situation.

98 Cordially,

Warren Buffett

WEB eh

No audio files
No audio files