INDEX / DIRECTORY / BERKSHIRE HATHAWAY / MILITARY

Berkshire Hathaway MILITARY

MILITARY AUDIT UPDATED 2026-10-28
Military Score 6.50 /10 B Berkshire Hathaway - Complicity Index 783
Military 6.50

Evidence-only forensic audit. Scoring happens downstream - see the main dossier for the composite assessment.

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Target: Berkshire Hathaway Inc. Research date: 28 October 2026 Scope: Parent company, relevant subsidiaries, controlling principals, Israeli defence customers, military supply chains and occupied-territory activity.

Direct Defence Contracting & Procurement

Corporate ownership and principal military supplier

Berkshire Hathaway Inc. is a diversified US holding company whose industrial businesses include Precision Castparts Corp., IMC International Metalworking Companies and other manufacturing subsidiaries; its subsidiary exhibit also identifies TTI, Inc. 1, 2

TTI, Inc. identifies itself as a Berkshire Hathaway company and an authorised electronics-component distributor serving military, aerospace and other manufacturers worldwide. 3

TTI acquired Israeli interconnect supplier Ray-Q in 2013, following its earlier acquisition of Israeli electronics business Net-Aye in 2010; Ray-Q’s own corporate history confirms that it joined TTI, a Berkshire Hathaway company. 3, 4, 5

Ray-Q identifies the Israeli Air Force and IDF Signals Corps among organisations with which it has worked for decades; it further states that these organisations receive and install its products without additional incoming inspection. 6

The same corporate statement names Rafael Advanced Defense Systems, Israel Aerospace Industries and Elbit among Ray-Q’s longstanding customers, establishing a publicly acknowledged supplier relationship with major Israeli defence manufacturers. 6

Ray-Q’s disclosure identifies recipient organisations and product acceptance practices but does not disclose government contract identifiers, procurement prices, ordered quantities or shipment dates. 6

Contemporaneous reporting dated 6 October 2013 independently identified TTI as a Berkshire subsidiary and Ray-Q as an Israeli supplier of military and aerospace interconnect products. 7

Defence procurement record

Ray-Q describes direct engineering, product supply, manufacturing and customer-tailored logistics activities serving defence-industry customers, including customers developing military and aerospace systems. 4, 8

No public evidence identified of a separately published IMOD contract number, government tender award, contract value or framework agreement for the Ray-Q relationships. 6

No public evidence identified of Berkshire Hathaway Inc. itself signing a military procurement agreement with Israel’s Ministry of Defence, Israel Prison Service or Israel Border Police. 1, 6

Defence trade directory and exhibitions

TTI publicly describes Ray-Q as part of its Israeli operations, while Ray-Q advertises dedicated defence-sector engineering and supply-chain capabilities. 3, 4

No public evidence identified of Berkshire Hathaway Inc. or Ray-Q appearing as a named Israeli-government contract holder in an opened SIBAT procurement record. 3, 6

Act record - historical acquisition

Acting entity: TTI, Inc.; beneficiary: Ray-Q Interconnect and TTI’s international defence-electronics distribution business; channel: corporate acquisition, described on TTI’s own website and by independent business reporting; earliest identified observation: October 2013; latest observation: the Ray-Q corporate website accessed in October 2026; status: continuing corporate association publicly represented, with no verified disposal established; original consideration and contract terms were not disclosed in the reviewed sources. 3, 4, 7

Act record - Israeli military customers

Acting entity: Ray-Q Interconnect, operating within TTI; recipients: Israeli Air Force and IDF Signals Corps; channel: supplier-to-military commercial relationships publicly described on ray-q.com; earliest documented historical period: described by Ray-Q as extending across decades, without specific start dates; latest dated observation: October 2026 website retrieval; status of individual procurement relationships: unknown; audience of the public communication: visitors to Ray-Q’s corporate website; duration of the statement’s publication: not independently established. 4, 6

Berkshire Hathaway’s 2025 Exhibit 21 identifies FlightSafety Defense Corporation, incorporated in Delaware, as a group subsidiary alongside FlightSafety International Inc. This establishes Berkshire’s corporate ownership connection to the named US military training contractor. 2

On 31 March 2026, the US Department of the Air Force recorded procurement action for delivery order FA300226F0030 under parent contract FA300220D0005, awarded to FlightSafety Defense Corporation (UEI G6ZEWHPSV5D9; CAGE 7Y637). The government description expressly identifies “Israel KC-46 Pilot and Boom Operator Training”, establishing Israel as the designated military training beneficiary. HigherGov reports an award value of $103,548, with approximately $103,548 obligated, and a performance period from 1 April through 30 September 2026. The awarding organisation is the US Air Force’s Air Education and Training Command, contracting office FA3002 338 ESS CC, with funding attributed to the Air Force Security Assistance Training Squadron (AFSAT). The procurement is classified under NAICS 611512 (Flight Training) and PSC U006 (Vocational/Technical Education and Training), with performance located in Englewood, Colorado. The award record identifies sole-source procedures and explicitly designates the transaction as Foreign Military Sales (FMS), indicating partial or complete funding through foreign funds under the FMS assistance programme. This constitutes a specifically identified, post-2024 US military training procurement supporting Israeli KC-46 aircrew capabilities. 9, 10

On 20 May 2024, the US Department of the Air Force awarded FlightSafety Defense Corporation delivery order FA300224F0089 under the same parent contract, FA300220D0005. The contract’s published requirement states that AFSAT needed continuing KC-46 training support and requested 75 programme-management hours for the Israel KC-46 aircrew training programme. The award was firm-fixed-price, with $12,825 obligated and a total potential value of $12,825. Its performance period began on 1 June 2024 and ended on 31 May 2025. The contracting office was FA3002 338 ESS CC, and the funding office was F3PH31 AFSAT. The record identifies FlightSafety Defense Corporation (UEI G6ZEWHPSV5D9; CAGE 7Y637) as the contractor, Fort Worth, Texas, as the place of performance, and sole-source procurement procedures. The contract description explicitly identifies the Israeli KC-46 programme as the beneficiary, establishing a documented earlier procurement supporting Israeli military aircrew training. The reviewed record does not independently specify an FMS designation for this individual order. 11, 12

The two identified delivery orders establish a documented procurement sequence involving the same Berkshire Hathaway subsidiary, the same US Air Force contracting office and parent contract FA300220D0005, and the Israeli KC-46 training programme. Their combined initial reported obligations total $116,373. The 2024 order funded programme-management support, while the 2026 order explicitly funded pilot and boom-operator training. These records establish contractual military training support for Israel, although they do not independently establish the number of Israeli personnel trained, completion of individual training courses, or subsequent operational deployment of trained aircrews. 9, 11

Dual-Use Products & Tactical Variants

Military-specific product categories

Ray-Q supplies electrical interconnect systems, wire harnesses, sensors and specialist components for the wiring and control of military, aerospace, naval and other sophisticated equipment. 4

Ray-Q identifies aviation, space and defence quality standards as relevant to its operations and states that it maintains AS9100D certification. 6

Its publicly advertised portfolio includes electrical wiring interconnection systems and specialist harness solutions intended for aerospace and military platforms. 8

Ray-Q’s product range therefore includes explicitly military-oriented engineering and manufacturing services, alongside applications in civilian aerospace, medical equipment and other industries. 4, 8

Military aircraft and helmet systems

Ray-Q describes a project involving a flexible electrical cable connecting a pilot’s helmet with aircraft controls for an unnamed aerospace and defence manufacturer. 13

The company reports developing prototypes and an interconnect design that addressed durability, movement and system-function requirements. 13

The original customer subsequently sought greater local manufacturing content and reduced dependence on US export-licence conditions, prompting Ray-Q to develop an alternative component-sourcing and interconnect solution. 13

The published account does not identify the aircraft, defence manufacturer, military operator or date of the original programme. 13

Civilian-to-military distinction

Ray-Q’s corporate materials distinguish military and aerospace applications from medical, transportation and industrial applications, while describing component design and manufacturing capabilities relevant to each. 4, 8

No public evidence identified establishing that a particular civilian Ray-Q product was converted into a specified Israeli military product through a documented government modification contract. 6, 8

Export licensing and end-user certification

The pilot-helmet case study identifies export-licence dependence as a factor influencing component sourcing, but does not identify a specific government licence, issuing jurisdiction, applicant, recipient or regulatory decision. 13

No public evidence identified of a target-specific end-user certificate, approved military export licence or documented Israeli defence export-control authorisation for an individually identified Ray-Q shipment. 6, 13

Act record - technical development

Acting entity: Ray-Q Interconnect; beneficiary: an unnamed aerospace and defence manufacturer; channel: engineering consultation, component sourcing, prototype development and manufacture, described on ray-q.com; earliest and latest dated observation of the underlying project: not established; latest publication observation: October 2026; status: historical project described retrospectively, with continuing programme status unknown; publication audience: Ray-Q corporate website visitors; original publication date and persistence duration: not established. 13

Heavy Machinery, Construction & Infrastructure

Israeli industrial manufacturing

Berkshire acquired 80% of IMC International Metalworking Companies in July 2006, with the acquired business headquartered in Tefen, Israel. 14

Berkshire acquired the remaining non-controlling interests in IMC’s parent company on 29 April 2013 for approximately $2.05 billion, obtaining full ownership. 15

ISCAR identifies its principal Israeli industrial location as the Tefen Industrial Zone in the Western Galilee and describes manufacturing metal-cutting tools, inserts and related products. 16

Berkshire’s 2025 Form 10-K states that a large portion of IMC’s products are manufactured in Israel and reports approximately $4.1 billion in IMC revenue for 2025. 1

Berkshire’s June 2026 quarterly filing continued to describe substantial Israeli manufacturing operations within IMC. 17

Equipment in occupied territories

No public evidence identified of Berkshire, IMC, ISCAR, Precision Castparts or Ray-Q machinery being specifically documented at a settlement construction site, separation-barrier project, military demolition site or occupied-territory military installation. 1, 16

Direct versus indirect supply

ISCAR manufactures industrial metal-cutting tools distributed through an international commercial network, but the reviewed corporate documents do not identify an Israeli military end-user or a settlement construction contractor receiving a specified tool shipment. 1, 16

No public evidence identified distinguishing direct company sales, authorised-dealer sales and secondary-market resale in connection with any documented occupied-territory military construction project. 1, 16

Construction and engineering contracts

No public evidence identified of Berkshire Hathaway Inc. or a named subsidiary holding a contract to construct or maintain Israeli military checkpoints, detention facilities, the separation barrier or settlement infrastructure. 1, 2

Geographic act record

Acting entity: ISCAR Ltd., within Berkshire-owned IMC; beneficiary: industrial customers purchasing metalworking products; channel: manufacturing and commercial distribution, described by Berkshire and ISCAR; earliest documented group association: July 2006; latest observation: Berkshire’s 2026 interim disclosure; status: continuing Israeli manufacturing operations; no specific occupied-territory military recipient or project identified. 14, 16, 17

Supply Chain Integration with Defence Primes

Rafael Advanced Defense Systems

Ray-Q identifies Rafael Advanced Defense Systems as a longstanding customer and states that it receives and installs Ray-Q products. 6

Acting entity: Ray-Q Interconnect; recipient: Rafael Advanced Defense Systems; channel: supplier relationship publicly acknowledged on ray-q.com; earliest dated relationship: not specified, described as extending over decades; latest publication observation: October 2026; individual contract status: unknown; no verified cessation identified; publication audience: Ray-Q website visitors; duration of the public statement: not established. 6

The disclosed relationship establishes component supply but does not identify a particular Rafael missile, air-defence system, production line, order value or delivery date. 6

Israel Aerospace Industries

Ray-Q also names Israel Aerospace Industries among customers with which it has worked for decades and states that such customers receive and install its products. 6

Acting entity: Ray-Q Interconnect; recipient: Israel Aerospace Industries; channel: military and aerospace interconnect supply, disclosed on ray-q.com; earliest dated relationship: undisclosed; latest publication observation: October 2026; individual contractual status: unknown; no verified termination identified; publication audience: corporate website visitors; publication duration: undetermined. 6

No public evidence identified linking an individually identified Ray-Q component to a named IAI aircraft, UAV, missile or surveillance programme. 6, 13

Elbit Systems

Ray-Q identifies Elbit among its longstanding defence-industry customers and states that its products are received and installed by the named organisations. 6

Acting entity: Ray-Q Interconnect; recipient: Elbit; channel: component supply disclosed on ray-q.com; earliest identified relationship: described as longstanding without a precise start date; latest publication observation: October 2026; current individual-contract status: unknown; no verified exit identified; audience: Ray-Q website visitors; original publication date unknown. 6

No public evidence identified of a specific Elbit weapon platform, procurement value or contract identifier tied to Ray-Q. 6

Israeli UAV manufacturers

Ray-Q states that it serves as an in-house harness fabricator for major Israeli large-UAV manufacturers. 13

Its field report describes a customer manufacturing unmanned aerial systems for a European country, including aircraft and ground-control stations, requiring complex electrical harness design and manufacture. 13

Acting entity: Ray-Q Interconnect; recipient: unnamed Israeli aerospace manufacturer; ultimate beneficiary: unnamed European customer; channel: design and manufacture of UAV harnesses, publicly disclosed on ray-q.com; date of underlying programme: undisclosed; latest publication observation: October 2026; operational status: unknown; audience: public corporate website visitors; publication duration: undetermined. 13

The customer and destination country are not named, and the published description does not establish an Israeli military end-user for that particular export programme. 13

Specific component categories

Ray-Q identifies wire harnesses, sensors, electrical interconnect systems, copper and optical-fibre cabling and related electronic components as product and service categories. 4, 8

Ray-Q’s publicly described engineering services include design support, manufacturing and customer-tailored supply-chain management. 6, 8

Joint development and co-production

The described UAV and pilot-helmet projects involve customer-specific engineering and component design, although the underlying customers and contractual allocation of intellectual property are not disclosed. 13

No public evidence identified of a named licensed-manufacturing agreement or formal weapons co-production treaty between Berkshire Hathaway Inc. and an Israeli defence prime. 1, 6

Logistical Sustainment & Base Services

Supply-chain and inventory services

Ray-Q publicly advertises customer-tailored logistics support, engineering services and product installation support for military and aerospace customers. 4

Its Capabilities page describes consignment inventory at customers’ premises and fully managed in-plant stores as possible supply-chain arrangements. 6

Acting entity: Ray-Q Interconnect; beneficiary: customers using managed component inventories; channel: commercial logistics and materials-management services advertised on ray-q.com; earliest service start date: not established; latest publication observation: October 2026; current availability: publicly advertised; specific military installation, named recipient and individual arrangement dates: undisclosed. 6

The company’s disclosure does not establish that any identified IDF military base receives an in-plant inventory service. 6

Military installations

No public evidence identified of a named Berkshire subsidiary operating catering, facilities maintenance, fuel delivery, transportation or waste-management services at an identified IDF base or detention installation. 1, 6

Geographic specificity

TTI identifies Ray-Q at Airport City, Israel, and Ray-Q confirms Israeli operations in its own corporate history. 4, 18

No public evidence identified of a Ray-Q-managed military inventory facility in the West Bank, East Jerusalem, Golan Heights or another occupied-territory settlement location. 4, 6, 18

Shipping and freight

No public evidence identified of Berkshire Hathaway Inc., TTI or Ray-Q holding an individually verified military-cargo handling or Israeli arms-shipment forwarding contract. 1, 3, 6

Act record - commercial presence

Acting entity: TTI, Inc., through Ray-Q; beneficiary: its Israeli and international customer base; channel: local distribution, engineering and logistics operations; earliest identified acquisition relationship: 2013; latest observation: October 2026 company information; corporate association: publicly continuing; no specific occupied-territory military installation identified. 3, 4, 18

Munitions, Weapons Systems & Strategic Platforms

Aerospace and armament manufacturing

Berkshire’s wholly owned subsidiary Precision Castparts Corp. manufactures aerospace castings, forgings, fasteners, aerostructures and products used in armament-related applications. 1, 19

Precision Castparts’ historical SEC filings identify investment castings for armament and unmanned aerial vehicles, alongside commercial aerospace and other industrial applications. 19, 20

Precision Castparts also identifies aerospace structural castings, forged components, military airframe applications and specialised metal products within its established manufacturing activities. 19, 20

These historical military applications predate Berkshire’s January 2016 acquisition, while Berkshire’s 2025 filing independently establishes continued ownership and aerospace manufacturing operations. 1, 19, 21

Israel-specific weapons supply

No public evidence identified of Precision Castparts supplying a named Israeli fighter aircraft, tank, missile system, artillery programme, naval weapon or unmanned combat aircraft. 1, 19

No public evidence identified of Berkshire Hathaway Inc. acting as the prime contractor for an Israeli lethal weapons system. 1, 19

UAV subsystem manufacturing

Ray-Q publicly identifies itself as a harness manufacturer for major Israeli large-UAV manufacturers. 13

Ray-Q describes producing complex electrical harnesses for unmanned aircraft and associated ground-control stations. 13

These components are relevant to UAV systems, although the disclosed products do not independently establish autonomous targeting, fire-control functionality, lethal effects or integration into a named Israeli strike platform. 13

Strategic defence platforms

Ray-Q identifies Rafael Advanced Defense Systems, Israel Aerospace Industries and Elbit as customers, but its customer disclosures do not allocate specific components to Iron Dome, David’s Sling, Arrow, a particular aircraft or another named strategic platform. 6

No public evidence identified of a confirmed Ray-Q component within a particular Israeli missile-guidance, warhead, radar or fire-control subsystem. 6, 13

Munitions and precursor materials

Precision Castparts’ armament-related manufacturing capabilities are documented in corporate filings, but those records do not establish a specific ammunition, explosive, propellant or warhead-material shipment to an Israeli military customer. 19, 20

No public evidence identified of Berkshire manufacturing or supplying a named Israeli munition or lethal platform under an identified procurement agreement. 1, 19

Act record - historical aerospace manufacturing

Acting entity: Precision Castparts Corp.; beneficiaries: aerospace, armament and industrial manufacturing customers; channel: component manufacturing disclosed in SEC filings; earliest reviewed technical disclosure: 2014; Berkshire ownership effective January 2016; latest Berkshire group disclosure: 2025; aerospace manufacturing status: continuing; individually identified Israeli military recipient: none established. 1, 19, 20, 21

Berkshire Hathaway’s acquisition of Precision Castparts Corp. was completed on 29 January 2016, as expressly confirmed by the joint Berkshire Hathaway–Precision Castparts announcement issued that day. The companies stated that the acquisition had closed following shareholder and regulatory approvals, making Precision Castparts a wholly owned Berkshire subsidiary. This confirms the audit’s January 2016 acquisition timing and supplies the precise completion date for its “Aerospace and armament manufacturing” and “Act record - historical aerospace manufacturing” passages. However, the Berkshire Form 8-K cited in existing End Note 17, dated 10 August 2015, records the 8 August 2015 merger agreement and proposed transaction; it does not document completion in January 2016. The 29 January 2016 completion announcement is the appropriate primary evidence for the closing date and subsequent Berkshire ownership. 22, 21

Export-control exposure

Ray-Q’s published pilot-helmet interconnect case study describes a customer seeking to reduce reliance on US export-licence conditions by increasing locally sourced content. 13

The company describes responding through alternative component sourcing and development of its own interconnect solution. 13

The public description does not identify an export-licence violation, licence denial, government investigation or regulatory penalty. 13

Export licensing decisions

No public evidence identified of a named government decision granting, denying, suspending or revoking a Ray-Q, TTI or Berkshire licence for supply to an Israeli military end-user. 1, 6, 13

Arms embargoes and sanctions

No public evidence identified in the reviewed material of an enforcement action specifically alleging unlawful Israeli military exports by Ray-Q or Precision Castparts. 1, 13, 19

Legal challenges

No public evidence identified of a named court proceeding against Berkshire Hathaway Inc., TTI or Ray-Q specifically concerning the defence-component relationships described in this audit. 1, 6

Continuing activity after July and November 2024

Berkshire’s 2025 and 2026 financial disclosures establish continued operations of its Israeli industrial subsidiary IMC following the July 2024 ICJ advisory opinion and November 2024 ICC arrest warrants. 1, 17

Ray-Q’s Israeli military and defence-prime customer statements remained publicly accessible on its corporate website in October 2026, but the available material does not establish individual deliveries after either legal milestone. 6

No public evidence identified of a verified Ray-Q termination announcement, specific post-2024 delivery receipt or customer-by-customer cessation record. 6

Act record - public military-customer communication

Acting entity: Ray-Q Interconnect; beneficiaries identified in the statement: Israeli Air Force, IDF Signals Corps, Rafael Advanced Defense Systems, Israel Aerospace Industries and Elbit; channel: public corporate website; date of underlying relationships: described as decades-long; latest observation: October 2026; publication audience: website visitors; original publication date and continuous publication duration: unknown; contractual status after November 2024: not independently established. 6

Civil Society Scrutiny & Documented Investigations

UN and specialist reporting

The UN Special Rapporteur’s 2 July 2025 report A/HRC/59/23 examines corporate roles in military supply, surveillance, infrastructure and other activities connected with Israel’s occupation of Palestinian territory. 23

No verified company-specific finding naming Berkshire Hathaway Inc. or Ray-Q in that report was established during the reviewed research. 23

No positively verified entry naming Berkshire Hathaway Inc., Ray-Q or ISCAR in the reviewed OHCHR settlement-database material was established. 23

No public evidence identified of a completed, target-specific procurement finding in the reviewed Who Profits, AFSC, PAX or Al-Haq search results that supplied additional contract particulars beyond the directly retrieved company disclosures. 6, 23

Independent reporting on Ray-Q

Globes reported on 6 October 2013 that Berkshire-owned TTI had acquired Israeli military and aerospace interconnect supplier Ray-Q. 7

EE Times also reported TTI’s 2013 acquisition and described Ray-Q as a supplier of electrical interconnect solutions for military and aerospace industries. 24

The Ramon Foundation separately identifies TTI Ray-Q as a provider of electrical products for military and aerospace markets, describes its Israeli corporate background and records TTI’s acquisition of Ray-Q in 2013. 25

These sources corroborate corporate ownership and defence-sector positioning, while Ray-Q’s own website provides the more specific named-customer evidence. 4, 6, 7, 25

Boycott, divestment and corporate response

No public evidence identified of a specific institutional divestment decision expressly citing Berkshire’s Ray-Q military supply relationships. 6, 7

No public evidence identified of a Berkshire Hathaway Inc. statement announcing termination of Ray-Q’s relationships with the Israeli Air Force, IDF Signals Corps, Rafael, Israel Aerospace Industries or Elbit. 1, 6

No public evidence identified of a published Ray-Q commitment to cease military component supply to the named Israeli organisations. 6

Named entities and controlling principals

The 2026 Berkshire proxy identifies Warren E. Buffett as chairman, former CEO and controlling shareholder, holding approximately 30.0% of voting interests and 13.7% of economic interests at the disclosed measurement date. 26

The same proxy identifies Gregory E. Abel as CEO from 1 January 2026 and names the company’s 13 directors. 26

The following is the individually identified principal and entity record. A finding of no identified military act reflects the reviewed material and does not establish that an exhaustive independent investigation of every outside holding or charitable vehicle has been completed. 26

Corporate public communications

Ray-Q’s defence-sector communications remained accessible on its website in October 2026 and identified military customers, defence-oriented engineering capabilities and UAV harness manufacturing. 4, 6, 13

The original publication dates, historical revisions, precise periods of continuous visibility and audience size of those communications were not disclosed by the retrieved pages. 4, 6, 13

As of 28 October 2026, Warren E. Buffett was Chairman Emeritus and remained a director of Berkshire Hathaway Inc., while Howard G. Buffett was Chairman of the Board. Berkshire’s official announcement dated 18 September 2026 states that Warren’s appointment as Chairman Emeritus took effect immediately and that Howard, a director since 1993, had been elected Chairman. Warren had previously relinquished the Chief Executive Officer position to Gregory E. Abel effective 1 January 2026. This corrects the audit’s “Named entities and controlling principals” statement identifying Warren as Chairman and Howard solely as a director and foundation chairman. It also updates the earlier paragraph relying on the March 2026 proxy statement, which accurately described Berkshire’s governance before the September transition. The announcement does not report any change to Warren’s controlling shareholding or identify a personal Israeli military procurement relationship involving either Buffett. 27, 26

Footnotes

  1. Berkshire Hathaway Inc., Form 10-K, fiscal year ended 31 December 2025, filed 2026. https://www.sec.gov/Archives/edgar/data/1067983/000119312526083899/brka-20251231.htm ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12 ↩13 ↩14 ↩15 ↩16 ↩17 ↩18 ↩19 ↩20 ↩21 ↩22 ↩23 ↩24 ↩25 ↩26 ↩27

  2. Berkshire Hathaway Inc., Exhibit 21, Subsidiaries of Registrant, 31 December 2025. https://www.sec.gov/Archives/edgar/data/1067983/000119312526083899/brka-ex21.htm ↩ ↩2 ↩3 ↩4 ↩5 ↩6

  3. TTI, Inc., Our Company, corporate profile and acquisition history, accessed 28 October 2026. https://www.tti.com/content/ttiinc/en/about/company.html ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10

  4. Ray-Q Interconnect, About, company history and defence-sector product description, accessed 28 October 2026. https://www.ray-q.com/about/ ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12 ↩13 ↩14 ↩15 ↩16 ↩17 ↩18 ↩19

  5. EE Times, TTI Acquires Ray-Q Ltd., 4 October 2013. https://www.eetimes.com/tti-acquires-ray-q-ltd/ ↩

  6. Ray-Q Interconnect, Capabilities, named Israeli military and defence customers, accessed 28 October 2026. https://www.ray-q.com/capabilities/ ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12 ↩13 ↩14 ↩15 ↩16 ↩17 ↩18 ↩19 ↩20 ↩21 ↩22 ↩23 ↩24 ↩25 ↩26 ↩27 ↩28 ↩29 ↩30 ↩31 ↩32 ↩33 ↩34 ↩35 ↩36 ↩37 ↩38 ↩39 ↩40 ↩41 ↩42

  7. Globes, Berkshire Hathaway unit TTI buys Lod-based Ray-Q, 6 October 2013. https://en.globes.co.il/en/article-1000883189 ↩ ↩2 ↩3 ↩4 ↩5 ↩6

  8. Ray-Q Interconnect, Portfolio, military and aerospace interconnect systems, accessed 28 October 2026. https://www.ray-q.com/portfolio/ ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7

  9. HigherGov, Contract FA300220D0005-FA300226F0030, Israel KC-46 Pilot and Boom Operator Training, procurement record modified 9 August 2026. https://www.highergov.com/contract/FA300220D0005-FA300226F0030/ ↩ ↩2

  10. PrimeRFP SCOUT, FA300226F0030, Israel KC-46 Pilot and Boom Operator Training, federal procurement record, accessed 28 October 2026. https://primerfp.com/intel/contract/FA300226F0030 ↩

  11. GovChime, FlightSafety Defense Corporation, Federal Contract Award FA300224F0089, signed 20 May 2024, accessed 28 October 2026. https://www.govchime.com/market-intelligence/awards/CONT_AWD_FA300224F0089_9700_FA300220D0005_9700 ↩ ↩2

  12. Abierto, FlightSafety Defense Corporation, Federal Contracts and Awards, including FA300224F0089, accessed 28 October 2026. https://abierto.us/vendors/flightsafety-defense-corporation-g6zewhpsv5d9 ↩

  13. Ray-Q Interconnect, Field Reports, pilot-helmet and UAV harness case studies, accessed 28 October 2026. https://www.ray-q.com/field-reports/ ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12 ↩13 ↩14 ↩15 ↩16 ↩17 ↩18 ↩19 ↩20 ↩21 ↩22 ↩23 ↩24

  14. Berkshire Hathaway Inc. and ISCAR Ltd., Iscar Metalworking Companies Acquisition Completed, 5 July 2006. https://www.berkshirehathaway.com/news/jul0506.html ↩ ↩2 ↩3 ↩4 ↩5 ↩6

  15. Berkshire Hathaway Inc., 2013 Annual Report, financial statement note recording IMC minority-interest acquisition. https://www.berkshirehathaway.com/2013ar/2013ar.pdf ↩

  16. ISCAR Ltd., ISCAR Overview, corporate history, products and manufacturing geography, accessed 28 October 2026. https://www.iscar.co.il/Purchasing/EN/iscarOverview.aspx ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7

  17. Berkshire Hathaway Inc., Form 10-Q, quarter ended 30 June 2026, Israeli manufacturing operations. https://www.sec.gov/Archives/edgar/data/1067983/000119312526341032/brka-20260630.htm ↩ ↩2 ↩3 ↩4

  18. TTI, Inc., Contact Us, Israeli Ray-Q commercial address and contact information. https://www.tti.com/content/ttiinc/en/contact-us.html ↩ ↩2 ↩3

  19. Precision Castparts Corp., Form 10-KT, 2016, aerospace, armament and unmanned-aircraft product applications. https://www.sec.gov/Archives/edgar/data/79958/000007995816000138/pcp2016040810kt.htm ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11

  20. Precision Castparts Corp., Form 10-K, 2014, aerospace and armament manufacturing activities. https://www.sec.gov/Archives/edgar/data/79958/000007995814000023/pcp2014052910k.htm ↩ ↩2 ↩3 ↩4

  21. Berkshire Hathaway Inc., Form 8-K, 2015, proposed Precision Castparts acquisition. https://www.sec.gov/Archives/edgar/data/1067983/000119312515285104/d41723d8k.htm ↩ ↩2 ↩3

  22. Berkshire Hathaway Inc. and Precision Castparts Corp., Berkshire Hathaway Completes Acquisition of Precision Castparts, 29 January 2016. https://www.berkshirehathaway.com/news/jan2916.pdf ↩

  23. United Nations, A/HRC/59/23, From economy of occupation to economy of genocide, report of the Special Rapporteur, 2 July 2025. https://www.un.org/unispal/document/a-hrc-59-23-from-economy-of-occupation-to-economy-of-genocide-report-special-rapporteur-francesca-albanese-palestine-2025/ ↩ ↩2 ↩3 ↩4

  24. EE Times, TTI Announces Acquisition of Ray-Q Ltd., 21 October 2013. https://www.eetimes.com/tti-announces-acquisition-of-ray-q-ltd/ ↩ ↩2

  25. Ramon Foundation, TTI Ray-Q, SpaceTech company profile, military and aerospace electrical products and TTI’s 2013 acquisition of Ray-Q, accessed 28 October 2026. https://ramonfoundation.org.il/?p=21066 ↩ ↩2

  26. Berkshire Hathaway Inc., Definitive Proxy Statement, 2026, directors, governance and beneficial ownership. https://www.sec.gov/Archives/edgar/data/1067983/000119312526106253/d882687ddef14a.htm ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12 ↩13 ↩14 ↩15 ↩16 ↩17

  27. Berkshire Hathaway Inc., Warren E. Buffett Becomes Chairman Emeritus, Remains Director; Howard G. Buffett Elected Chairman, 18 September 2026. https://www.berkshirehathaway.com/news/sep1826.pdf ↩