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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 27, 2025	Dec 28, 2024	Dec 30, 2023	Dec 31, 2022	Dec 25, 2021	Dec 26, 2020
Cash & Equivalents	250.45	211.82	298.49	180.56	26.85	163.28
Cash & Short-Term Investments	250.45	211.82	298.49	180.56	26.85	163.28
Cash Growth	-2.01%	-29.04%	65.31%	572.40%	-83.55%	345.27%
Accounts Receivable	84.32	61.42	67	56.67	55.02	78.36
Other Receivables	1.76	6.68	1.71	10.13	53.42	10.39
Receivables	86.08	68.1	68.71	66.8	108.44	88.75
Inventory	101.72	117.16	115.77	148.45	149.12	130.91
Prepaid Expenses	23.54	17.29	15.88	23.68	19.98	23.44
Restricted Cash	-	-	-	-	39.47	-
Other Current Assets	-	2.92	4.66	3.78	1.48	6.79
Total Current Assets	461.79	417.29	503.51	423.27	345.34	413.17
Property, Plant & Equipment	612.48	644.08	678.07	711.68	717.59	681.57
Goodwill	112.53	112.53	112.53	112.53	112.53	112.53
Other Intangible Assets	15.18	16.45	59.64	76.32	103.68	103.93
Other Long-Term Assets	33.65	42.94	76.24	96.97	107.65	67.63
Total Assets	1,247	1,250	1,430	1,421	1,387	1,379
Accounts Payable	102.21	87.28	87.25	84.25	85.92	121.65
Accrued Expenses	120.97	70.66	68.4	50.36	66.94	85.73
Current Portion of Leases	12.58	7.64	10.37	9.8	9.23	9.69
Current Income Taxes Payable	-	7.44	6.76	7.23	7.34	10.13
Current Unearned Revenue	16.8	11.3	8.9	6.84	8.05	13.52
Other Current Liabilities	-	47.31	41.63	45.79	77.62	18.71
Total Current Liabilities	252.56	231.63	223.29	204.27	255.11	259.42
Long-Term Leases	28.32	31.14	37.61	45.8	55.31	61.8
Long-Term Deferred Tax Liabilities	50.31	65.8	85.72	96.59	87.5	92.67
Other Long-Term Liabilities	4.43	5.26	5.44	5.57	5.47	7.97
Total Liabilities	335.62	333.83	352.06	352.22	403.38	421.86
Common Stock	0.11	0.11	0.12	0.12	0.12	0.12
Additional Paid-In Capital	690.57	676.45	656.3	629.52	611.62	599.74
Retained Earnings	220.77	240.32	421.57	439.12	371.86	357.36
Comprehensive Income & Other	-0.46	-0.7	-0.06	-0.21	-0.19	-0.25
Shareholders' Equity	910.98	916.19	1,078	1,069	983.41	956.97
Total Liabilities & Equity	1,247	1,250	1,430	1,421	1,387	1,379
Total Debt	40.9	38.78	47.98	55.6	64.54	71.49
Net Cash (Debt)	209.56	173.04	250.51	124.96	-37.69	91.8
Net Cash Growth	-3.61%	-30.93%	100.47%	-	-	-
Net Cash Per Share	18.79	14.71	20.44	10.12	-3.03	7.47
Filing Date Shares Outstanding	10.43	11.08	11.91	12.19	12.2	12.15
Total Common Shares Outstanding	10.48	11.17	11.99	12.21	12.16	12.07
Working Capital	209.23	185.66	280.22	219	90.24	153.75
Book Value Per Share	86.89	82.05	89.93	87.48	80.85	79.30
Tangible Book Value	783.28	787.21	905.76	879.7	767.2	740.51
Tangible Book Value Per Share	74.71	70.50	75.56	72.02	63.08	61.36
Land	-	25.98	25.75	25.78	25.67	25.75
Buildings	-	256.83	247.38	237.56	207.57	174.33
Machinery	-	875.37	817.91	797.83	759.34	672.91
Construction In Progress	-	46.64	66.7	41.32	35.62	84.56
Leasehold Improvements	-	71.85	74.6	75.26	70.42	43.16

Updated Oct 23, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q