# Boston Beer Co Inc: financial statements, quarterly

SAM · NYSE · CIK 949870 · [Consumer staples](/sectors/consumer-staples.md) · fiscal year ends Dec 27

Pages: [Overview](/companies/sam.md) · [Financials](/companies/sam/financials.md) · [Filings](/companies/sam/filings.md) · [Insiders](/companies/sam/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/sam/financials.md?period=annual).

## Income statement

| Line item | Unit | Q4 FY2023 (2023-12-30) | Q1 FY2024 (2024-03-30) | Q2 FY2024 (2024-06-29) | Q3 FY2024 (2024-09-28) | Q4 FY2024 (2024-12-28) | Q1 FY2025 (2025-03-29) | Q2 FY2025 (2025-06-28) | Q3 FY2025 (2025-09-27) | Q4 FY2025 (2025-12-27) | Q1 FY2026 (2026-03-28) | Q2 FY2026 (2026-06-27) | Q3 FY2026 (2026-09-26) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [394 d](/filings/0001193125-26-067467.md) | [426](/filings/0000950170-25-058094.md) | [579](/filings/0000950170-25-098421.md) | [605](/filings/0001193125-25-248839.md) | [402 d](/filings/0001193125-26-067467.md) | [454](/filings/0001193125-26-197491.md) | [588](/filings/0001193125-26-314203.md) | [537](/filings/0001193125-26-428979.md) | [386 d](/filings/0001193125-26-067467.md) | [434](/filings/0001193125-26-197491.md) | [568](/filings/0001193125-26-314203.md) | [520](/filings/0001193125-26-428979.md) |
| Cost of revenue | $m | [246 d](/filings/0001193125-26-067467.md) | [240](/filings/0000950170-25-058094.md) | [313](/filings/0000950170-25-098421.md) | [325](/filings/0001193125-25-248839.md) | [242 d](/filings/0001193125-26-067467.md) | [235](/filings/0001193125-26-197491.md) | [295](/filings/0001193125-26-314203.md) | [264](/filings/0001193125-26-428979.md) | [218 d](/filings/0001193125-26-067467.md) | [220](/filings/0001193125-26-197491.md) | [282](/filings/0001193125-26-314203.md) | [251](/filings/0001193125-26-428979.md) |
| Gross profit | $m | [148 d](/filings/0001193125-26-067467.md) | [186](/filings/0000950170-25-058094.md) | [266](/filings/0000950170-25-098421.md) | [280](/filings/0001193125-25-248839.md) | [161 d](/filings/0001193125-26-067467.md) | [219](/filings/0001193125-26-197491.md) | [293](/filings/0001193125-26-314203.md) | [273](/filings/0001193125-26-428979.md) | [168 d](/filings/0001193125-26-067467.md) | [214](/filings/0001193125-26-197491.md) | [286](/filings/0001193125-26-314203.md) | [269](/filings/0001193125-26-428979.md) |
| Operating income | $m | [(25.9) d](/filings/0001193125-26-067467.md) | [15.4](/filings/0000950170-25-058094.md) | [70.8](/filings/0000950170-25-098421.md) | [45.8](/filings/0001193125-25-248839.md) | [(56.0) d](/filings/0001193125-26-067467.md) | [33.8](/filings/0001193125-26-197491.md) | [82.1](/filings/0001193125-26-314203.md) | [62.0](/filings/0001193125-26-428979.md) | [(33.0) d](/filings/0001193125-26-067467.md) | [(190)](/filings/0001193125-26-197491.md) | [70.8](/filings/0001193125-26-314203.md) | [56.3](/filings/0001193125-26-428979.md) |
| Income tax | $m | [(4.1) d](/filings/0001193125-26-067467.md) | [6.2](/filings/0000950170-25-058094.md) | [21.0](/filings/0000950170-25-098421.md) | [15.6](/filings/0001193125-25-248839.md) | [(14.9) d](/filings/0001193125-26-067467.md) | [11.4](/filings/0001193125-26-197491.md) | [23.6](/filings/0001193125-26-314203.md) | [18.0](/filings/0001193125-26-428979.md) | [(8.1) d](/filings/0001193125-26-067467.md) | [(43.7)](/filings/0001193125-26-197491.md) | [20.8](/filings/0001193125-26-314203.md) | [15.7](/filings/0001193125-26-428979.md) |
| Net income | $m | [(18.1) d](/filings/0001193125-26-067467.md) | [12.6](/filings/0001193125-25-248839.md) | [52.3](/filings/0001193125-25-248839.md) | [33.5](/filings/0001193125-25-248839.md) | [(38.8) d](/filings/0001193125-26-067467.md) | [24.4](/filings/0001193125-26-428979.md) | [60.4](/filings/0001193125-26-428979.md) | [46.2](/filings/0001193125-26-428979.md) | [(22.5) d](/filings/0001193125-26-067467.md) | [(145)](/filings/0001193125-26-428979.md) | [51.6](/filings/0001193125-26-428979.md) | [43.2](/filings/0001193125-26-428979.md) |
| Diluted EPS | $ per share | not reported | [1.04](/filings/0000950170-25-058094.md) | [4.39](/filings/0000950170-25-098421.md) | [2.86](/filings/0001193125-25-248839.md) | not reported | [2.16](/filings/0001193125-26-197491.md) | [5.45](/filings/0001193125-26-314203.md) | [4.25](/filings/0001193125-26-428979.md) | not reported | [(13.88)](/filings/0001193125-26-197491.md) | [4.96](/filings/0001193125-26-314203.md) | [4.21](/filings/0001193125-26-428979.md) |
| Basic EPS | $ per share | not reported | [1.05](/filings/0000950170-25-058094.md) | [4.40](/filings/0000950170-25-098421.md) | [2.87](/filings/0001193125-25-248839.md) | not reported | [2.16](/filings/0001193125-26-197491.md) | [5.45](/filings/0001193125-26-314203.md) | [4.25](/filings/0001193125-26-428979.md) | not reported | [(13.88)](/filings/0001193125-26-197491.md) | [4.96](/filings/0001193125-26-314203.md) | [4.21](/filings/0001193125-26-428979.md) |

- Revenue: us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Operating income: us-gaap:OperatingIncomeLoss
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | FY2023 (2023-12-30) | Q1 FY2024 (2024-03-30) | Q2 FY2024 (2024-06-29) | Q3 FY2024 (2024-09-28) | FY2024 (2024-12-28) | Q1 FY2025 (2025-03-29) | Q2 FY2025 (2025-06-28) | Q3 FY2025 (2025-09-27) | FY2025 (2025-12-27) | Q1 FY2026 (2026-03-28) | Q2 FY2026 (2026-06-27) | Q3 FY2026 (2026-09-26) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [298](/filings/0000950170-25-026756.md) | [205](/filings/0000950170-24-048351.md) | [219](/filings/0000950170-24-086556.md) | [256](/filings/0000950170-24-117090.md) | [212](/filings/0001193125-26-067467.md) | [152](/filings/0000950170-25-058094.md) | [212](/filings/0000950170-25-098421.md) | [250](/filings/0001193125-25-248839.md) | [223](/filings/0001193125-26-428979.md) | [164](/filings/0001193125-26-197491.md) | [266](/filings/0001193125-26-314203.md) | [308](/filings/0001193125-26-428979.md) |
| Current assets | $m | [504](/filings/0000950170-25-026756.md) | [453](/filings/0000950170-24-048351.md) | [526](/filings/0000950170-24-086556.md) | [536](/filings/0000950170-24-117090.md) | [417](/filings/0001193125-26-067467.md) | [414](/filings/0000950170-25-058094.md) | [467](/filings/0000950170-25-098421.md) | [462](/filings/0001193125-25-248839.md) | [418](/filings/0001193125-26-428979.md) | [417](/filings/0001193125-26-197491.md) | [516](/filings/0001193125-26-314203.md) | [516](/filings/0001193125-26-428979.md) |
| Total assets | $m | [1,430](/filings/0000950170-25-026756.md) | [1,384](/filings/0000950170-24-048351.md) | [1,435](/filings/0000950170-24-086556.md) | [1,382](/filings/0000950170-24-117090.md) | [1,250](/filings/0001193125-26-067467.md) | [1,240](/filings/0000950170-25-058094.md) | [1,268](/filings/0000950170-25-098421.md) | [1,247](/filings/0001193125-25-248839.md) | [1,194](/filings/0001193125-26-428979.md) | [1,171](/filings/0001193125-26-197491.md) | [1,255](/filings/0001193125-26-314203.md) | [1,239](/filings/0001193125-26-428979.md) |
| Current liabilities | $m | [223](/filings/0000950170-25-026756.md) | [211](/filings/0000950170-24-048351.md) | [270](/filings/0000950170-24-086556.md) | [264](/filings/0000950170-24-117090.md) | [232](/filings/0001193125-26-067467.md) | [241](/filings/0000950170-25-058094.md) | [265](/filings/0000950170-25-098421.md) | [253](/filings/0001193125-25-248839.md) | [253](/filings/0001193125-26-428979.md) | [449](/filings/0001193125-26-197491.md) | [494](/filings/0001193125-26-314203.md) | [456](/filings/0001193125-26-428979.md) |
| Total liabilities | $m | [352](/filings/0000950170-25-026756.md) | [337](/filings/0000950170-24-048351.md) | [395](/filings/0000950170-24-086556.md) | [368](/filings/0000950170-24-117090.md) | [334](/filings/0001193125-26-067467.md) | [343](/filings/0000950170-25-058094.md) | [356](/filings/0000950170-25-098421.md) | [336](/filings/0001193125-25-248839.md) | [347](/filings/0001193125-26-428979.md) | [488](/filings/0001193125-26-197491.md) | [541](/filings/0001193125-26-314203.md) | [504](/filings/0001193125-26-428979.md) |
| Long-term debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Current portion of debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [1,078](/filings/0001193125-26-067467.md) | [1,047](/filings/0001193125-25-248839.md) | [1,041](/filings/0001193125-25-248839.md) | [1,014](/filings/0001193125-25-248839.md) | [916](/filings/0001193125-26-428979.md) | [897](/filings/0001193125-26-428979.md) | [912](/filings/0001193125-26-428979.md) | [911](/filings/0001193125-26-428979.md) | [846](/filings/0001193125-26-428979.md) | [683](/filings/0001193125-26-428979.md) | [715](/filings/0001193125-26-428979.md) | [736](/filings/0001193125-26-428979.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: not reported
- Current portion of debt: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q4 FY2023 (2023-12-30) | Q1 FY2024 (2024-03-30) | Q2 FY2024 (2024-06-29) | Q3 FY2024 (2024-09-28) | Q4 FY2024 (2024-12-28) | Q1 FY2025 (2025-03-29) | Q2 FY2025 (2025-06-28) | Q3 FY2025 (2025-09-27) | Q4 FY2025 (2025-12-27) | Q1 FY2026 (2026-03-28) | Q2 FY2026 (2026-06-27) | Q3 FY2026 (2026-09-26) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [32.8 d](/filings/0001193125-26-067467.md) | [(4.9)](/filings/0000950170-25-058094.md) | [96.0 d](/filings/0000950170-25-098421.md) | [116 d](/filings/0001193125-25-248839.md) | [41.9 d](/filings/0001193125-26-067467.md) | [1.9](/filings/0001193125-26-197491.md) | [126 d](/filings/0001193125-26-314203.md) | [102 d](/filings/0001193125-26-428979.md) | [39.9 d](/filings/0001193125-26-067467.md) | [(20.4)](/filings/0001193125-26-197491.md) | [138 d](/filings/0001193125-26-314203.md) | [76.6 d](/filings/0001193125-26-428979.md) |
| Capital expenditure | $m | [15.3 d](/filings/0001193125-26-067467.md) | [15.7](/filings/0000950170-25-058094.md) | [20.4 d](/filings/0000950170-25-098421.md) | [16.7 d](/filings/0001193125-25-248839.md) | [23.5 d](/filings/0001193125-26-067467.md) | [9.9](/filings/0001193125-26-197491.md) | [14.2 d](/filings/0001193125-26-314203.md) | [12.6 d](/filings/0001193125-26-428979.md) | [17.8 d](/filings/0001193125-26-067467.md) | [12.3](/filings/0001193125-26-197491.md) | [10.5 d](/filings/0001193125-26-314203.md) | [8.4 d](/filings/0001193125-26-428979.md) |
| Share repurchases | $m | [30.4 d](/filings/0001193125-26-067467.md) | [50.0](/filings/0000950170-25-058094.md) | [63.0 d](/filings/0000950170-25-098421.md) | [63.0 d](/filings/0001193125-25-248839.md) | [62.7 d](/filings/0001193125-26-067467.md) | [49.4](/filings/0001193125-26-197491.md) | [52.2 d](/filings/0001193125-26-314203.md) | [50.8 d](/filings/0001193125-26-428979.md) | [50.0 d](/filings/0001193125-26-067467.md) | [23.3](/filings/0001193125-26-197491.md) | [26.6 d](/filings/0001193125-26-314203.md) | [25.4 d](/filings/0001193125-26-428979.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q1 FY2023 (2023-04-01) | Q2 FY2023 (2023-07-01) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-30) | Q2 FY2024 (2024-06-29) | Q3 FY2024 (2024-09-28) | Q1 FY2025 (2025-03-29) | Q2 FY2025 (2025-06-28) | Q3 FY2025 (2025-09-27) | Q1 FY2026 (2026-03-28) | Q2 FY2026 (2026-06-27) | Q3 FY2026 (2026-09-26) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [12.3](/filings/0000950170-24-048351.md) | [12.3](/filings/0000950170-24-086556.md) | [12.2](/filings/0000950170-24-117090.md) | [12.1](/filings/0000950170-25-058094.md) | [11.9](/filings/0000950170-25-098421.md) | [11.7](/filings/0001193125-25-248839.md) | [11.3](/filings/0001193125-26-197491.md) | [11.1](/filings/0001193125-26-314203.md) | [10.8](/filings/0001193125-26-428979.md) | [10.5](/filings/0001193125-26-197491.md) | [10.4](/filings/0001193125-26-314203.md) | [10.2](/filings/0001193125-26-428979.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:29 ET. No prices; not investment advice.