The Boston Beer Company, Inc. (SAM)
NYSE: SAM · Real-Time Price · USD
196.93
+1.21 (0.62%)
Oct 23, 2026, 12:37 PM EDT - Market open
The Boston Beer Company Balance Sheet
Financials in millions USD. Fiscal year is January - December.
Millions USD. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 26, 2026 | Dec '25 Dec 27, 2025 | Dec '24 Dec 28, 2024 | Dec '23 Dec 30, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 25, 2021 |
Cash & Equivalents | 308.07 | 223.38 | 211.82 | 298.49 | 180.56 | 26.85 |
Cash & Short-Term Investments | 308.07 | 223.38 | 211.82 | 298.49 | 180.56 | 26.85 |
Cash Growth | 23.00% | 5.46% | -29.04% | 65.31% | 572.40% | -83.55% |
Accounts Receivable | 83.03 | 57.09 | 61.42 | 67 | 56.67 | 55.02 |
Other Receivables | 2.1 | 24.26 | 6.68 | 1.71 | 10.13 | 53.42 |
Receivables | 85.13 | 81.35 | 68.1 | 68.71 | 66.8 | 108.44 |
Inventory | 98.08 | 92.53 | 117.16 | 115.77 | 148.45 | 149.12 |
Prepaid Expenses | 24.67 | 17.5 | 17.29 | 15.88 | 23.68 | 19.98 |
Restricted Cash | - | - | - | - | - | 39.47 |
Other Current Assets | - | 2.82 | 2.92 | 4.66 | 3.78 | 1.48 |
Total Current Assets | 515.95 | 417.58 | 417.29 | 503.51 | 423.27 | 345.34 |
Property, Plant & Equipment | 565.65 | 608.35 | 644.08 | 678.07 | 711.68 | 717.59 |
Goodwill | 112.53 | 112.53 | 112.53 | 112.53 | 112.53 | 112.53 |
Other Intangible Assets | 13.48 | 14.75 | 16.45 | 59.64 | 76.32 | 103.68 |
Other Long-Term Assets | 23.96 | 29.16 | 42.94 | 76.24 | 96.97 | 107.65 |
Total Assets | 1,239 | 1,194 | 1,250 | 1,430 | 1,421 | 1,387 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 26, 2026 | Dec '25 Dec 27, 2025 | Dec '24 Dec 28, 2024 | Dec '23 Dec 30, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 25, 2021 |
Accounts Payable | 107.64 | 94.98 | 87.28 | 87.25 | 84.25 | 85.92 |
Accrued Expenses | 340.85 | 74.57 | 70.66 | 68.4 | 50.36 | 66.94 |
Current Portion of Leases | 7.87 | 13.87 | 7.64 | 10.37 | 9.8 | 9.23 |
Current Income Taxes Payable | - | 6.25 | 7.44 | 6.76 | 7.23 | 7.34 |
Current Unearned Revenue | - | 13.34 | 11.3 | 8.9 | 6.84 | 8.05 |
Other Current Liabilities | - | 49.53 | 47.31 | 41.63 | 45.79 | 77.62 |
Total Current Liabilities | 456.36 | 252.53 | 231.63 | 223.29 | 204.27 | 255.11 |
Long-Term Leases | 21.67 | 25.12 | 31.14 | 37.61 | 45.8 | 55.31 |
Long-Term Deferred Tax Liabilities | 21.52 | 64.79 | 65.8 | 85.72 | 96.59 | 87.5 |
Other Long-Term Liabilities | 4.1 | 4.88 | 5.26 | 5.44 | 5.57 | 5.47 |
Total Liabilities | 503.66 | 347.32 | 333.83 | 352.06 | 352.22 | 403.38 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 26, 2026 | Dec '25 Dec 27, 2025 | Dec '24 Dec 28, 2024 | Dec '23 Dec 30, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 25, 2021 |
Common Stock | 0.1 | 0.11 | 0.11 | 0.12 | 0.12 | 0.12 |
Additional Paid-In Capital | 713.08 | 698.81 | 676.45 | 656.3 | 629.52 | 611.62 |
Retained Earnings | 23.13 | 147.74 | 240.32 | 421.57 | 439.12 | 371.86 |
Comprehensive Income & Other | -0.59 | -0.38 | -0.7 | -0.06 | -0.21 | -0.19 |
Shareholders' Equity | 735.73 | 846.28 | 916.19 | 1,078 | 1,069 | 983.41 |
Total Liabilities & Equity | 1,239 | 1,194 | 1,250 | 1,430 | 1,421 | 1,387 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 26, 2026 | Dec '25 Dec 27, 2025 | Dec '24 Dec 28, 2024 | Dec '23 Dec 30, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 25, 2021 |
Total Debt | 29.54 | 38.98 | 38.78 | 47.98 | 55.6 | 64.54 |
Net Cash (Debt) | 278.53 | 184.39 | 173.04 | 250.51 | 124.96 | -37.69 |
Net Cash Growth | 32.92% | 6.56% | -30.93% | 100.47% | - | - |
Net Cash Per Share | 26.78 | 16.86 | 14.71 | 20.44 | 10.12 | -3.03 |
Filing Date Shares Outstanding | 10.15 | 10.22 | 11.08 | 11.91 | 12.19 | 12.2 |
Total Common Shares Outstanding | 10.15 | 10.25 | 11.17 | 11.99 | 12.21 | 12.16 |
Working Capital | 59.58 | 165.05 | 185.66 | 280.22 | 219 | 90.24 |
Book Value Per Share | 72.45 | 82.59 | 82.05 | 89.93 | 87.48 | 80.85 |
Tangible Book Value | 609.72 | 719 | 787.21 | 905.76 | 879.7 | 767.2 |
Tangible Book Value Per Share | 60.04 | 70.17 | 70.50 | 75.56 | 72.02 | 63.08 |
Land | - | 31 | 25.98 | 25.75 | 25.78 | 25.67 |
Buildings | - | 276.48 | 256.83 | 247.38 | 237.56 | 207.57 |
Machinery | - | 882.17 | 875.37 | 817.91 | 797.83 | 759.34 |
Construction In Progress | - | 49.15 | 46.64 | 66.7 | 41.32 | 35.62 |
Leasehold Improvements | - | 70.56 | 71.85 | 74.6 | 75.26 | 70.42 |