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Abrams Capital

Abrams Capital

Founded by David Abrams — Abrams Capital Management
Deep Value Opportunistic Concentrated Patient Capital
AUM (13F)
$5.67B
Positions
12
Latest Filing
Feb 13, 2026
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Fund Founded
1999
Style
Value / Opportunistic
Typical Positions
15–25
Net Worth
Undisclosed
Biography

David Abrams founded Abrams Capital Management in 1999 after working as a research analyst at Seth Klarman's Baupost Group. He brought Baupost's deep value philosophy with him — a focus on margin of safety, patience, and willingness to hold cash when opportunities are scarce. Abrams Capital is one of the most secretive and successful hedge funds in the country, rarely appearing in the press and doing no marketing to investors. The fund has a long waitlist and has been largely closed to new capital for years.

Abrams's investment approach emphasizes identifying fundamentally sound businesses or assets that are trading at large discounts to intrinsic value, often due to complexity, temporary problems, or market neglect. The fund will hold significant cash positions when compelling opportunities are unavailable. Long holding periods of 5–10 years are common. Abrams has generated exceptional long-term returns with very low correlation to the broader market, making the fund highly sought after by endowments and family offices.

Investment Philosophy

We look for situations where the facts are much better than the price suggests. Often the best opportunities are the ones where something has gone wrong and the market has overreacted.

— Abrams Capital, Abrams Capital Management
Notable Trades
WIN
Post-GFC distressed situations
Like his mentor Klarman, Abrams aggressively bought distressed assets after 2008 at prices that proved to offer extraordinary margins of safety.
WIN
Liberty Media complex
Abrams has navigated the complex Liberty Media tracking stock structure, identifying value hidden by corporate complexity.
WIN
Various spinoffs and restructurings
Abrams has a strong track record in corporate actions where complexity or forced selling creates mispricing relative to intrinsic value.
LOSS
Energy value plays
Some energy sector value investments proved difficult as commodity price volatility and structural changes created persistent headwinds.
CURRENT
Concentrated value positions
Abrams's small concentrated portfolio holds deeply researched value positions across sectors where the fund has strong conviction in intrinsic value.
Top Holdings — Abrams Capital Management
Top 5 Holdings · Q4 2025 Filed Feb 13, 2026
1
LOAR HOLDINGS INC
38.4%
2
LITHIA MTRS INC
14.6%
3
ALPHABET INC
10.6%
4
SOMNIGROUP INTERNATIONAL INC
9.1%
5
ASBURY AUTOMOTIVE GROUP INC
8.8%