The Boston Beer Company, Inc. (SAM) quarterly balance sheet — complete assets, liabilities & equity history
The Boston Beer Company, Inc. (SAM) balance sheet — 30-year assets, liabilities & shareholders' equity history
| Metric | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 |
|---|
| Total Current Assets | 515.95M | 515.81M | 417.28M | 417.58M | 461.79M | 466.5M | 414.35M | 417.29M | 535.68M | 526.25M | 452.92M | 503.51M | 579.4M | 517.07M | 403.82M | 423.27M | 528.77M | 449.58M | 356.53M | 345.34M |
| Cash & Short-Term Investments | 308.07M | 265.55M | 164.12M | 223.38M | 250.45M | 212.43M | 152.45M | 211.82M | 255.6M | 219.29M | 205.44M | 298.49M | 310.78M | 207.75M | 122.56M | 180.56M | 222.05M | 137.8M | 15.77M | 66.32M |
| Cash Only | 308.07M | 265.55M | 164.12M | 223.38M | 250.45M | 212.43M | 152.45M | 211.82M | 255.6M | 219.29M | 205.44M | 298.49M | 310.78M | 207.75M | 122.56M | 180.56M | 222.05M | 137.8M | 15.77M | 66.32M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 85.13M | 100.5M | 103.31M | 81.35M | 86.08M | 92.87M | 87.8M | 68.1M | 94.1M | 126.61M | 73.21M | 68.71M | 87.98M | 118.81M | 91.5M | 66.8M | 96.6M | 126.11M | 154.16M | 108.44M |
| Days Sales Outstanding | 15.21 | 15.26 | 19.36 | 15 | 15.15 | 13.98 | 15.11 | 18.95 | 16.59 | 15.7 | 14.99 | 18.31 | 15.64 | 15.86 | 17.57 | 17.89 | 16.99 | 20.69 | 25.95 | 32.39 |
| Inventory | 98.08M | 118.12M | 118.95M | 92.53M | 101.72M | 134.37M | 145.26M | 117.16M | 160.32M | 152.3M | 146.78M | 115.77M | 148.4M | 155.7M | 150.76M | 148.45M | 192.17M | 164.25M | 162.59M | 149.12M |
| Days Inventory Outstanding | 34.35 | 33.56 | 43.74 | 25.98 | 40.63 | 43.07 | 49.22 | 53.98 | 43.73 | 43.53 | 49.29 | 49.43 | 42.32 | 42.37 | 53.53 | 59.18 | 47.88 | 42.43 | 51.52 | 67.5 |
| Other Current Assets | 24.67M | 31.65M | 30.9M | 2.82M | 23.54M | 26.83M | 28.83M | 2.92M | 25.66M | 28.05M | 27.49M | 4.66M | 1 | 34.8M | 39M | 3.78M | 0 | 21.42M | 24.01M | 2M |
| Total Non-Current Assets | 723.44M | 739.28M | 753.77M | 776.02M | 784.82M | 801.7M | 825.88M | 832.73M | 846.31M | 909.2M | 931.27M | 926.48M | 937.49M | 975.48M | 988.69M | 1.03B | 1B | 1.03B | 1.03B | 1.09B |
| Property, Plant & Equipment | 565.64M | 579.63M | 591.24M | 608.35M | 612.48M | 627.27M | 642.58M | 644.08M | 648.78M | 658.57M | 668.77M | 678.07M | 684.78M | 696.18M | 704.44M | 711.68M | 716.42M | 723.63M | 719.66M | 717.59M |
| Fixed Asset Turnover | 0.97x | 1.04x | 0.72x | 0.83x | 0.87x | 0.93x | 0.71x | 0.62x | 0.93x | 0.87x | 0.63x | 0.58x | 0.87x | 0.86x | 0.58x | 0.63x | 0.83x | 0.85x | 0.60x | 0.48x |
| Goodwill | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M | 112.53M |
| Intangible Assets | 13.48M | 13.91M | 14.33M | 14.75M | 15.18M | 15.6M | 16.02M | 16.45M | 16.87M | 59.52M | 59.58M | 59.64M | 59.71M | 76.2M | 76.26M | 76.32M | 76.39M | 103.55M | 103.61M | 103.68M |
| Long-Term Investments | 0 | 0 | 0 | 0 | 10.98M | 10.89M | 16.75M | 0 | 16.61M | 18.89M | 18.74M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 31.79M | 33.22M | 35.66M | 40.38M | 33.65M | 35.41M | 37.99M | 59.67M | 51.52M | 59.69M | -14.07M | 76.24M | 80.47M | 90.58M | 95.46M | 96.97M | 96.59M | 91.17M | 97.67M | 107.65M |
| Total Assets | 1.24B | 1.26B | 1.17B | 1.19B | 1.25B | 1.27B | 1.24B | 1.25B | 1.38B | 1.44B | 1.38B | 1.43B | 1.52B | 1.49B | 1.39B | 1.46B | 1.53B | 1.48B | 1.39B | 1.44B |
| Asset Turnover | 0.45x | 0.50x | 0.37x | 0.42x | 0.43x | 0.47x | 0.36x | 0.31x | 0.43x | 0.41x | 0.30x | 0.27x | 0.40x | 0.42x | 0.29x | 0.30x | 0.40x | 0.43x | 0.30x | 0.24x |
| Asset Growth % | -0.58% | -1.03% | -5.58% | -4.51% | -9.8% | -11.65% | -10.4% | -12.59% | -8.89% | -3.83% | -0.6% | -1.8% | -0.9% | 0.82% | 0.18% | 1.35% | 4.59% | -5.16% | -5.07% | 2.03% |
| Total Current Liabilities | 456.36M | 493.56M | 448.57M | 252.53M | 252.56M | 264.88M | 241.2M | 231.63M | 263.65M | 269.95M | 211.42M | 223.29M | 264.75M | 262.81M | 207.64M | 204.27M | 313.6M | 290.93M | 245.53M | 255.11M |
| Accounts Payable | 107.64M | 125.03M | 100.21M | 94.97M | 102.21M | 112.67M | 110.09M | 87.28M | 102.91M | 114.99M | 98.11M | 87.25M | 114.7M | 120.78M | 100.67M | 84.25M | 151.44M | 134.22M | 112.71M | 85.92M |
| Days Payables Outstanding | 36.97 | 31.89 | 40.37 | 26.37 | 36.98 | 34.31 | 37.02 | 37 | 30.48 | 31.01 | 34.8 | 37.79 | 32.77 | 30.61 | 33.08 | 40.95 | 38.37 | 32.06 | 32.83 | 43.43 |
| Short-Term Debt | 0 | 9.69M | 11.55M | 0 | 12.58M | 12.35M | 12.12M | 5.74M | 6.6M | 7.48M | 0 | 0 | 9.03M | 8.97M | 8.91M | 9.8M | 0 | 8.54M | 8.37M | 9.23M |
| Deferred Revenue (Current) | 0 | 0 | 24.7M | 13.34M | 16.8M | 19.9M | 17.6M | 11.3M | 17.3M | 20.3M | 0 | 8.89M | 8.9M | 14M | 10.8M | 6.84M | 9.7M | 14.8M | 14.4M | 8.05M |
| Other Current Liabilities | 194.47M | 192.65M | 312.11M | 53.71M | 120.97M | 119.96M | 101.39M | 47.99M | 136.84M | 127.18M | 16.6M | 49.45M | 132.13M | 119.06M | 87.26M | 71.93M | 1.09M | 133.38M | 110.06M | 130.43M |
| Current Ratio | 1.13x | 1.05x | 0.93x | 1.65x | 1.83x | 1.76x | 1.72x | 1.80x | 2.03x | 1.95x | 2.14x | 2.25x | 2.19x | 1.97x | 1.94x | 2.07x | 1.69x | 1.55x | 1.45x | 1.35x |
| Quick Ratio | 0.92x | 0.81x | 0.67x | 1.29x | 1.43x | 1.25x | 1.12x | 1.30x | 1.42x | 1.39x | 1.45x | 1.74x | 1.63x | 1.38x | 1.22x | 1.35x | 1.07x | 0.98x | 0.79x | 0.77x |
| Cash Conversion Cycle | 12.59 | 16.93 | 22.73 | 14.61 | 18.8 | 22.74 | 27.31 | 35.93 | 29.84 | 28.21 | 29.48 | 29.95 | 25.19 | 27.61 | 38.01 | 36.12 | 26.5 | 31.07 | 44.64 | 56.45 |
| Total Non-Current Liabilities | 47.29M | 46.96M | 39.89M | 94.78M | 83.06M | 90.98M | 102.02M | 102.2M | 104.19M | 124.96M | 126.04M | 128.78M | 131.36M | 142.56M | 143.51M | 183.41M | 143.12M | 145.5M | 159.54M | 198.25M |
| Long-Term Debt | 0 | 21.86M | 23.2M | 25.11M | 28.32M | 0 | 0 | 30.2M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15M | 0 |
| Capital Lease Obligations | 21.67M | 0 | 0 | 0 | 0 | 31.52M | 34.73M | 0 | 31.59M | 32.98M | 34.3M | 36.16M | 38.46M | 40.76M | 43.03M | 45.8M | 47.4M | 49.72M | 51.69M | 55.31M |
| Deferred Tax Liabilities | 21.52M | 21.35M | 13.25M | 64.78M | 50.31M | 55.29M | 63.22M | 65.8M | 66.44M | 85.91M | 85.71M | 85.72M | 86.24M | 95.42M | 96.16M | 132.04M | 89.69M | 90.05M | 87.52M | 137.48M |
| Other Non-Current Liabilities | 4.1M | 3.75M | 3.44M | 4.88M | 4.43M | 4.18M | 4.07M | 6.19M | 6.15M | 6.08M | 6.04M | 6.89M | 6.65M | 6.39M | 4.32M | 5.57M | 6.02M | 5.73M | 5.33M | 5.47M |
| Total Liabilities | 503.66M | 540.52M | 488.45M | 347.31M | 335.62M | 355.87M | 343.21M | 333.83M | 367.83M | 394.91M | 337.46M | 352.06M | 396.11M | 405.36M | 351.15M | 387.68M | 456.71M | 436.43M | 405.07M | 453.36M |
| Total Debt | 29.54M | 31.55M | 34.74M | 37.87M | 40.9M | 43.86M | 46.85M | 35.94M | 38.19M | 40.46M | 42.65M | 45.27M | 47.49M | 49.72M | 51.94M | 55.6M | 56.01M | 58.26M | 75.06M | 64.54M |
| Net Debt | -278.53M | -234M | -129.38M | -185.5M | -209.56M | -168.57M | -105.6M | -175.88M | -217.41M | -178.83M | -162.8M | -253.22M | -263.29M | -158.03M | -70.62M | -124.96M | -166.04M | -79.54M | 59.29M | -1.78M |
| Debt / Equity | 0.04x | 0.04x | 0.05x | 0.04x | 0.04x | 0.05x | 0.05x | 0.04x | 0.04x | 0.04x | 0.04x | 0.04x | 0.04x | 0.05x | 0.05x | 0.05x | 0.05x | 0.06x | 0.08x | 0.07x |
| Debt / EBITDA | 0.38x | 0.34x | 0.80x | 2.67x | 0.48x | 0.42x | 0.83x | - | 0.55x | 0.43x | 1.10x | - | 0.56x | 0.50x | 6.52x | 14.69x | 0.95x | 0.64x | 4.29x | - |
| Net Debt / EBITDA | -3.61x | -2.55x | -3.00x | -13.06x | -2.44x | -1.61x | -1.87x | - | -3.12x | -1.89x | -4.20x | - | -3.12x | -1.58x | -8.86x | -33.01x | -2.80x | -0.87x | 3.39x | - |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 867.99x | 79.97x | -2868.15x |
| Total Equity | 735.73M | 714.57M | 682.59M | 846.28M | 910.98M | 912.34M | 897.01M | 916.19M | 1.01B | 1.04B | 1.05B | 1.08B | 1.12B | 1.09B | 1.04B | 1.07B | 1.07B | 1.04B | 984.92M | 983.41M |
| Equity Growth % | -19.24% | -21.68% | -23.9% | -7.63% | -10.17% | -12.32% | -14.3% | -15% | -9.51% | -4.29% | 0.52% | 0.88% | 4.36% | 4.13% | 5.73% | 8.66% | 4.33% | -3.7% | -4.26% | 2.76% |
| Book Value per Share | 71.96 | 68.99 | 65.21 | 79.86 | 84.12 | 82.44 | 79.54 | 79.95 | 86.81 | 87.45 | 86.83 | 88.60 | 91.62 | 88.56 | 84.60 | 86.67 | 87.00 | 84.60 | 80.08 | 79.35 |
| Total Shareholders' Equity | 735.73M | 714.57M | 682.59M | 846.28M | 910.98M | 912.34M | 897.01M | 916.19M | 1.01B | 1.04B | 1.05B | 1.08B | 1.12B | 1.09B | 1.04B | 1.07B | 1.07B | 1.04B | 984.92M | 983.41M |
| Common Stock | 102K | 103K | 104K | 105K | 107K | 110K | 112K | 114K | 116K | 118K | 120K | 121K | 122K | 123K | 123K | 123K | 123K | 123K | 123K | 123K |
| Retained Earnings | 23.13M | 5.22M | -21.37M | 147.74M | 220.77M | 225.12M | 215.11M | 240.31M | 342.5M | 372.61M | 383.88M | 421.57M | 469.99M | 441.05M | 408.05M | 439.12M | 450.54M | 423.25M | 369.9M | 371.86M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | -587K | -614K | -487K | -380K | -463K | -302K | -547K | -696K | -238K | -278K | -219K | -57K | -210K | -66K | -192K | -210K | -457K | -215K | -144K | -194K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |