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SAMThe Boston Beer Company, Inc.
$167.69$1.7B
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  4. Financial Ratios

The Boston Beer Company, Inc. (SAM) Financial Ratios

Latest Ratios: P/E Ratio 17.0x · EV/EBITDA 6.6x · ROE 12.3%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

SAM Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$1.7B$2.1B$3.5B$4.2B$4.1B$6.3B$12.2B$4.5B$2.8B$2.3B$2.2B
Enterprise Value$1.6B$1.9B$3.4B$4.0B$3.9B$6.3B$12.1B$4.5B$2.7B$2.3B$2.1B
P/E Ratio →16.9619.9259.5155.5660.57431.7164.0241.2530.4923.6225.01
P/S Ratio0.841.001.762.111.953.057.033.602.842.702.40
P/B Ratio2.102.473.873.933.816.3912.766.126.145.504.87
P/FCF8.109.6920.5421.0737.20—107.6952.9326.1822.6020.84
P/OCF6.467.7314.2415.9820.35111.5848.1925.2417.2917.1214.10

P/E links to full P/E history page with 30-year chart

SAM EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—0.911.681.981.893.076.983.622.732.622.30
EV / EBITDA6.638.0919.8421.1722.9078.8639.1222.4916.1913.5511.13
EV / EBIT10.7712.4022.2232.7031.27110.4748.7431.0223.3219.1515.16
EV / FCF—8.8319.5419.8136.04—106.8853.2225.1821.9619.97

SAM Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin45.6%45.6%44.4%42.4%41.2%38.8%46.9%49.1%51.4%52.1%50.7%
Operating Margin6.9%6.9%3.8%5.0%4.3%0.4%14.1%11.6%11.6%13.4%15.2%
Net Profit Margin5.2%5.2%3.0%3.8%3.2%0.7%11.1%8.8%9.3%11.5%9.6%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE12.3%12.3%6.0%7.1%6.6%1.5%22.7%18.4%21.0%22.8%19.2%
ROA8.9%8.9%4.5%5.3%4.8%1.0%16.3%13.9%15.3%16.6%13.8%
ROIC15.5%15.5%7.3%8.5%6.9%0.6%22.5%19.5%24.5%24.3%28.5%
ROCE14.8%14.8%6.8%8.3%7.7%0.7%25.5%22.5%23.5%23.4%26.1%

SAM Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.040.040.040.040.050.060.070.08——0.00
Debt / EBITDA0.160.160.230.240.310.770.230.30——0.00
Net Debt / Equity—-0.22-0.19-0.23-0.120.04-0.100.03-0.24-0.15-0.20
Net Debt / EBITDA-0.79-0.79-1.02-1.35-0.730.43-0.300.12-0.65-0.39-0.48
Debt / FCF—-0.86-1.00-1.26-1.16—-0.810.29-1.00-0.64-0.87
Interest Coverage—————519.761249.61————

Net cash position: cash ($223M) exceeds total debt ($38M)

SAM Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio1.651.651.802.252.071.351.591.211.921.651.98
Quick Ratio1.291.291.301.741.350.771.090.621.341.161.47
Cash Ratio0.880.880.911.340.880.110.630.200.900.650.90
Asset Turnover—1.751.611.401.471.481.231.321.561.521.45
Inventory Turnover12.2612.269.559.998.278.457.045.996.888.168.51
Days Sales Outstanding—14.2312.3512.4911.6619.2418.6618.9915.3818.1914.82

SAM Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield———————————
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield5.9%5.0%1.7%1.8%1.7%0.2%1.6%2.4%3.3%4.2%4.0%
FCF Yield12.3%10.3%4.9%4.7%2.7%—0.9%1.9%3.8%4.4%4.8%
Buyback Yield11.7%9.8%6.7%2.2%0.0%0.0%0.0%0.0%3.1%6.2%7.6%
Total Shareholder Yield11.7%9.8%6.7%2.2%0.0%0.0%0.0%0.0%3.1%6.2%7.6%
Shares Outstanding—$11M$12M$12M$12M$12M$12M$12M$12M$12M$13M

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetHealthy
Cash FlowStable
Top Statement Risk

RTD cocktail competition intensifies

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Margin Volatility Masks Core Strength

Gross margin swung from 50.8% in Q3 2025 to 33.0% in Q4 2025, reflecting inventory write-downs, but Q2 2026's 47.1% suggests stabilization, as per quarterly filings.

The extreme gross margin fluctuation, particularly the Q4 2025 trough, appears tied to seltzer-related inventory obsolescence rather than a structural deterioration in pricing power. Operating margin recovered to 11.6% in Q2 2026 from a -6.8% loss in Q4 2025, indicating that the core Twisted Tea franchise retains pricing authority. However, the persistence of SG&A above $170M quarterly suggests limited operating leverage, and investors should monitor whether margin recovery is sustainable or merely a timing artifact.

Return on Capital Rebounding from Cyclical Low

ROIC improved to 10.3% in Q2 2026 from -5.5% in Q4 2024, but remains below the 2025 peak of 8.0%, indicating a recovery in capital efficiency, per reported figures.

The sharp swing in ROIC, from negative in Q4 2024 to double-digit in Q2 2026, underscores the cyclicality of the beverage business, driven by inventory write-downs and demand shifts. The improvement is largely attributable to margin recovery rather than asset turnover, which has remained relatively stable around 0.4-0.5. This suggests that SAM's capital efficiency is highly sensitive to product mix and inventory management, and the current ROIC may not be sustainable if Twisted Tea growth decelerates.

Working Capital Efficiency Tightens

Cash conversion cycle compressed to 17 days in Q2 2026 from 36 days in Q4 2024, driven by lower DIO and DPO, indicating improved inventory management, as per financial statements.

The reduction in days inventory outstanding from 54 to 34 days over the period suggests that management has become more disciplined in aligning production with demand, likely reducing the risk of future write-downs. However, the current ratio has fallen to 1.05, and quick ratio to 0.81, indicating that liquidity is increasingly dependent on inventory turnover. This efficiency gain may be a double-edged sword: while it frees cash, it leaves less buffer for demand shocks, as evidenced by the Q1 2026 negative FCF margin.

Minimal Debt Provides Strategic Flexibility

Debt-to-equity remains at 0.04 with total debt of $31.6M, and D/EBITDA of 0.45 in Q2 2026, indicating a fortress balance sheet, as reported in the latest balance sheet.

SAM's near-zero leverage is a significant competitive advantage, especially compared to peers like TAP (D/E 0.60) and BUD (D/E 0.75), allowing it to weather demand volatility without refinancing risk. The low debt load also provides capacity for strategic investments or buybacks, though the recent equity erosion from buybacks and losses warrants monitoring. Interest coverage is not reported, but given the minimal debt, it is likely ample, and the company appears insulated from rising rate environments.

Liquidity Buffer Thins but Remains Adequate

Current ratio fell to 1.05 in Q2 2026 from 2.14 in Q1 2024, while cash rose to $265.5M, indicating a tighter but still manageable liquidity position, per balance sheet data.

The decline in the current ratio is driven by increased current liabilities, likely from higher payables and accrued expenses, rather than a depletion of cash. The quick ratio of 0.81 suggests that inventory is a significant component of current assets, which could be a vulnerability if demand softens and inventory becomes obsolete. However, the strong FCF margin of 21.0% in Q2 2026 provides a cushion, and the company's low debt means it can access credit if needed, though the trend warrants close monitoring.

P/E Misleads on Cyclical Earnings

The trailing P/E of 18.8 is distorted by non-recurring charges, while forward P/E of 21.2 and EV/EBITDA of 7.44 better reflect normalized earnings, as per current valuation multiples.

The most commonly misapplied ratio for SAM is the P/E, because reported earnings have been heavily impacted by one-time inventory write-downs and impairment charges, as seen in Q1 2026's net loss. Using P/E alone would suggest a cheaper valuation than warranted, while EV/EBITDA of 7.44, which excludes depreciation and non-cash charges, provides a cleaner picture of operating performance. Investors should focus on EV/EBITDA and FCF yield, as they better capture the cash-generating ability of the Twisted Tea franchise, which is the primary driver of value.

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Includes 30+ ratios · 30 years · Updated daily

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SAM — Frequently Asked Questions

Quick answers to the most common questions about buying SAM stock.

What is The Boston Beer Company, Inc.'s P/E ratio?

The Boston Beer Company, Inc.'s current P/E ratio is 17.0x. The historical average is 32.3x. This places it at the 7th percentile of its historical range.

What is The Boston Beer Company, Inc.'s EV/EBITDA?

The Boston Beer Company, Inc.'s current EV/EBITDA is 6.6x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 16.7x.

What is The Boston Beer Company, Inc.'s ROE?

The Boston Beer Company, Inc.'s return on equity (ROE) is 12.3%. The historical average is 16.8%.

Is SAM stock overvalued?

Based on historical data, The Boston Beer Company, Inc. is trading at a P/E of 17.0x. This is at the 7th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are The Boston Beer Company, Inc.'s profit margins?

The Boston Beer Company, Inc. has 45.6% gross margin and 6.9% operating margin.

How much debt does The Boston Beer Company, Inc. have?

The Boston Beer Company, Inc.'s Debt/EBITDA ratio is 0.2x, indicating low leverage. A ratio below 2x is generally considered financially healthy.