The Boston Beer Company, Inc. (SAM)
NYSE: SAM · Real-Time Price · USD
162.33
+0.27 (0.17%)
Sep 9, 2026, 4:00 PM EDT - Market closed
The Boston Beer Company Cash Flow Statement
Financials in millions USD. Fiscal year is January - December.
Millions USD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 27, 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 |
Net Income | -70.07 | 108.47 | 59.7 | 76.25 | 67.26 | 14.55 |
Depreciation & Amortization | 99.95 | 102.56 | 103.41 | 96.48 | 91.33 | 82.38 |
Loss (Gain) From Sale of Assets | -0.04 | - | - | - | - | - |
Asset Writedown & Restructuring Costs | 2.21 | 6.96 | 49.77 | 21.82 | 29.88 | 18.5 |
Stock-Based Compensation | 22.3 | 21.75 | 18.95 | 16.97 | 13.99 | 18.62 |
Other Operating Activities | 156.78 | -16.6 | -21.85 | -11.31 | 7.18 | -7.89 |
Change in Accounts Receivable | -7.66 | 4.35 | 5.55 | -10.34 | -2.04 | 23.07 |
Change in Inventory | 15.01 | 23.41 | 6.91 | 31.5 | 0.13 | -21.22 |
Change in Accounts Payable | 14.23 | 5.23 | 2.6 | 2.76 | -2.22 | -27.36 |
Change in Other Net Operating Assets | 13.46 | 14.04 | 23.86 | 41.01 | -5.57 | -44.35 |
Operating Cash Flow | 259.31 | 270.16 | 248.89 | 265.15 | 199.95 | 56.3 |
Operating Cash Flow Growth | -9.39% | 8.54% | -6.13% | 32.61% | 255.16% | -77.78% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 27, 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 |
Capital Expenditures | -53.27 | -54.56 | -76.28 | -64.09 | -90.58 | -147.92 |
Sale of Property, Plant & Equipment | 0.08 | 0.05 | 0.02 | 1.71 | 2.08 | 1.16 |
Other Investing Activities | - | - | -20 | - | - | 0.15 |
Investing Cash Flow | -53.19 | -54.52 | -96.25 | -62.38 | -88.51 | -146.62 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 27, 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 |
Short-Term Debt Issued | - | - | - | - | 30 | - |
Total Debt Issued | - | - | - | - | 30 | - |
Short-Term Debt Repaid | - | - | - | - | -30 | - |
Long-Term Debt Repaid | - | -1.73 | -1.89 | -1.58 | -1.67 | -1.57 |
Total Debt Repaid | -1.73 | -1.73 | -1.89 | -1.58 | -31.67 | -1.57 |
Net Debt Issued (Repaid) | -1.73 | -1.73 | -1.89 | -1.58 | -1.67 | -1.57 |
Issuance of Common Stock | 2.84 | 2.51 | 3.6 | 11.72 | 7.95 | 10.47 |
Repurchase of Common Stock | -154.12 | -204.87 | -241.02 | -94.99 | -3.47 | -15.54 |
Financing Cash Flow | -153.01 | -204.08 | -239.31 | -84.84 | 2.8 | -6.64 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 27, 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 |
Net Cash Flow | 53.12 | 11.56 | -86.67 | 117.93 | 114.24 | -96.96 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 27, 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 |
Free Cash Flow | 206.04 | 215.6 | 172.62 | 201.06 | 109.36 | -91.62 |
Free Cash Flow Growth | -7.13% | 24.90% | -14.15% | 83.85% | - | - |
Free Cash Flow Margin | 10.70% | 10.97% | 8.58% | 10.01% | 5.23% | -4.45% |
Free Cash Flow Per Share | 19.53 | 19.71 | 14.67 | 16.40 | 8.86 | -7.37 |
Levered Free Cash Flow | 372.62 | 190.6 | 151.58 | 181.65 | 117.89 | -83.72 |
Unlevered Free Cash Flow | 372.62 | 190.6 | 151.58 | 181.65 | 117.89 | -83.65 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 27, 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 Income Tax Paid | 41.54 | 63.42 | 52.03 | 35.73 | -28.14 | 41.22 |
Change in Working Capital | 48.19 | 47.02 | 38.92 | 64.94 | -9.7 | -69.86 |