Item 2.02. Results of Operations and Financial Condition.

On February 25, 2023, Biglari Holdings Inc. (the "Company") issued a press release announcing the Company's earnings for the fourth quarter and year ended December 31, 2022. A copy of the press release is furnished with this report as an exhibit to this Form 8-K.

The information in this Current Report, including the exhibit attached hereto, is being furnished and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of such section. The information in this Current Report, including the exhibit, shall not be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, regardless of any incorporation by reference language in any such filing, unless the Company expressly sets forth in such future filing that such information is to be considered "filed" or incorporated by reference therein.

Item 7.01. Regulation FD Disclosure.

The 2022 Annual Report to the shareholders has been posted on the Internet, where it can be accessed at www.biglariholdings.com. The report includes Sardar Biglari's annual letter to shareholders.

Item 9.01. Financial Statements and Exhibits.



(d) Exhibits.

Exhibit No.           Description
99.1                    Press Release issued by the Company on February 25, 2023
104                   Cover Page Interactive Data File (embedded within the Inline XBRL document)

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