Boston Omaha (BOC) — Sum-of-the-Parts Workbook

Buffett's grandnephew Alex Rozek + Adam Peterson. "Young Berkshire" — billboards (Link Media) + surety insurance (General Indemnity) + broadband (AireBeam + UBB) + investments (BOAM, Sky Harbour stake).
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Methodology — segment EV/EBITDA + investments at market: (1) Billboards (Link Media) — outdoor industry EV/EBITDA mid-teens given good ROIC and contracted revenue. (2) Surety insurance (General Indemnity) — P/BV plus float credit; combined ratio ~80% historically. (3) Broadband (FibAire/AireBeam + UBB JV) — multiple per subscriber + EBITDA multiple of mature regions. (4) Investments (BOAM = Boston Omaha Asset Mgmt) + Sky Harbour stake at market. (5) Q1'26 results not yet released (May 14). Defaults use Q1'25 segment data — refresh once filing drops.

Valuation presets

Live SOTP per share

Operating segments
$0
+ Public/private investments
$0
+ Cash & equivalents
$0
– Debt
$0
Equity value
$0
÷ Shares
31M
SOTP / share
$0
BOC mkt price
$15
Tilson intrinsic (ref)
~$22
Book value
~$17

1. Operating segments (TTM × multiple)

SegmentWhat it isTTM EBITDA ($M)MultipleImplied EV ($M)
Total segment EV

Billboard comps: OUT/LAMR trade at 12-15x. Surety: P/BV in insurance is the right metric — handled in §2.

2. Insurance equity (General Indemnity at P/BV)

ItemNoteValue ($M)
Insurance segment value

3. Investments (BOAM + Sky Harbour + other)

InvestmentTicker / typeCarrying value ($M)Haircut %SOTP value ($M)
Total investments

4. Cash & debt

ItemNoteValue ($M)

Share count & market

Shares outstanding (M)M
Current BOC price ($)$
Not investment advice. Sources: Q1'25 10-Q (latest available); BOC investor presentations; Tilson research notes.