The Boston Beer Company, Inc. (SAM)

The Boston Beer Company Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 28, 2024	Dec 30, 2023	Dec 31, 2022	Dec 25, 2021	Dec 26, 2020	Dec 28, 2019
Cash & Equivalents	255.6	298.49	180.56	26.85	163.28	36.67
Cash & Short-Term Investments	255.6	298.49	180.56	26.85	163.28	36.67
Cash Growth	-17.75%	65.31%	572.40%	-83.55%	345.27%	-66.17%
Accounts Receivable	94.1	67	56.67	55.02	78.36	54.4
Other Receivables	-	1.71	10.13	53.42	10.39	9.46
Receivables	94.1	68.71	66.8	108.44	88.75	63.86
Inventory	160.32	115.77	148.45	149.12	130.91	106.04
Prepaid Expenses	25.66	15.88	23.68	19.98	23.44	6.59
Restricted Cash	-	-	-	39.47	-	-
Other Current Assets	-	4.66	3.78	1.48	6.79	5.49
Total Current Assets	535.68	503.51	423.27	345.34	413.17	218.65
Property, Plant & Equipment	648.78	678.07	711.68	717.59	681.57	594.83
Goodwill	112.53	112.53	112.53	112.53	112.53	112.53
Other Intangible Assets	16.87	59.64	76.32	103.68	103.93	104.27
Other Long-Term Assets	51.53	76.24	96.97	107.65	67.63	23.78
Total Assets	1,382	1,430	1,421	1,387	1,379	1,054
Accounts Payable	102.91	87.25	84.25	85.92	121.65	76.37
Accrued Expenses	136.84	68.4	50.36	66.94	85.73	65.16
Current Portion of Leases	6.6	10.37	9.8	9.23	9.69	5.71
Current Income Taxes Payable	-	6.76	7.23	7.34	10.13	3.32
Current Unearned Revenue	17.3	8.9	6.84	8.05	13.52	6.98
Other Current Liabilities	-	41.63	45.79	77.62	18.71	23.1
Total Current Liabilities	263.65	223.29	204.27	255.11	259.42	180.65
Long-Term Leases	31.59	37.61	45.8	55.31	61.8	55.98
Long-Term Deferred Tax Liabilities	66.45	85.72	96.59	87.5	92.67	75.01
Other Long-Term Liabilities	6.15	5.44	5.57	5.47	7.97	6.78
Total Liabilities	367.84	352.06	352.22	403.38	421.86	318.42
Common Stock	0.12	0.12	0.12	0.12	0.12	0.12
Additional Paid-In Capital	671.78	656.3	629.52	611.62	599.74	571.78
Retained Earnings	342.5	421.57	439.12	371.86	357.36	165.4
Comprehensive Income & Other	-0.24	-0.06	-0.21	-0.19	-0.25	-1.67
Shareholders' Equity	1,014	1,078	1,069	983.41	956.97	735.64
Total Liabilities & Equity	1,382	1,430	1,421	1,387	1,379	1,054
Total Debt	38.19	47.98	55.6	64.54	71.49	61.7
Net Cash (Debt)	217.41	250.51	124.96	-37.69	91.8	-25.03
Net Cash Growth	-17.43%	100.47%	-	-	-	-
Net Cash Per Share	18.19	20.44	10.12	-3.03	7.47	-2.10
Filing Date Shares Outstanding	11.32	11.91	12.19	12.2	12.15	12.03
Total Common Shares Outstanding	11.37	11.99	12.21	12.16	12.07	11.92
Working Capital	272.04	280.22	219	90.24	153.75	38
Book Value Per Share	89.17	89.93	87.48	80.85	79.30	61.71
Tangible Book Value	884.76	905.76	879.7	767.2	740.51	518.84
Tangible Book Value Per Share	77.79	75.56	72.02	63.08	61.36	43.52
Land	-	25.75	25.78	25.67	25.75	25.76
Buildings	-	247.38	237.56	207.57	174.33	130.31
Machinery	-	817.91	797.83	759.34	672.91	600.71
Construction In Progress	-	66.7	41.32	35.62	84.56	59.03
Leasehold Improvements	-	74.6	75.26	70.42	43.16	48.53

Source: S&P Capital IQ. Standard template. Financial Sources.