The Boston Beer Company, Inc. (SAM)

The Boston Beer Company Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 28, 2026	Dec 27, 2025	Dec 28, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-61.2	108.47	59.7	76.25	67.26	14.55
Depreciation & Amortization	89.21	90.44	93.99	88.14	81.36	72.1
Stock-Based Compensation	22.29	21.75	18.95	16.97	13.99	18.62
Other Adjustments	179.17	2.47	37.34	18.85	47.04	20.89
Change in Receivables	0.92	4.35	5.55	-10.34	-2.04	23.07
Changes in Inventories	23.2	23.41	6.91	31.5	0.13	-21.22
Changes in Accounts Payable	-6.74	5.23	2.6	2.76	-2.22	-27.36
Changes in Accrued Expenses	19.54	15.61	12.32	13.88	-50.63	35.29
Changes in Income Taxes Payable	7.89	-	-	-	-	-
Changes in Other Operating Activities	-31.54	-1.57	11.54	27.13	45.06	-79.64
Operating Cash Flow	247.78	270.16	248.89	265.15	199.95	56.3
Operating Cash Flow Growth	-3.10%	8.54%	-6.13%	32.61%	255.16%	-77.78%
Capital Expenditures	-56.96	-54.56	-76.28	-64.09	-90.58	-147.92
Sale of Property, Plant & Equipment	0.01	0.05	0.02	1.71	2.08	1.16
Other Investing Activities	-	-	-20	-	-	0.15
Investing Cash Flow	-56.96	-54.52	-96.25	-62.38	-88.51	-146.62
Short-Term Debt Issued	-	-	-	-	30	-
Short-Term Debt Repaid	-	-	-	-	-30	-
Long-Term Debt Repaid	-1.89	-1.73	-1.89	-1.58	-1.67	-1.57
Net Long-Term Debt Issued (Repaid)	-1.89	-1.73	-1.89	-1.58	-1.67	-1.57
Issuance of Common Stock	2.43	2.51	3.6	11.72	7.95	10.47
Repurchase of Common Stock	-176.38	-202.42	-238.61	-92.88	-	-
Net Common Stock Issued (Repurchased)	-173.94	-199.91	-235.02	-81.15	7.95	10.47
Other Financing Activities	-3.32	-2.44	-2.41	-2.11	-3.47	-15.54
Financing Cash Flow	-179.16	-204.08	-239.31	-84.84	2.8	-6.64
Net Cash Flow	11.67	11.56	-86.67	117.93	114.24	-96.96
Free Cash Flow	190.82	215.6	172.62	201.06	109.36	-91.62
Free Cash Flow Growth	-11.49%	24.90%	-14.15%	83.85%	-	-
FCF Margin	9.81%	10.97%	8.58%	10.01%	5.23%	-4.45%
Free Cash Flow Per Share	17.76	19.71	14.67	16.40	8.86	-7.48
Levered Free Cash Flow	-18.51	185.29	108.89	174.01	48.71	-155.77
Unlevered Free Cash Flow	-23.52	180.95	102.85	168.91	49.9	-151.91

Updated Apr 30, 2026. Data Source: Fiscal.ai. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q