Boston Beer Co Inc (New York Stock Exchange:SAM)
Insiders here have filed 3 Form 4s in the last 90 days, but all of them are share awards, grants or other non-market transactions. Those are compensation, not a decision to buy, so they are not scored.
Loses money on what it sells.
- Revenue
- $2.11B
- Net income
- -$73.1M
- Net margin
- -3.5%
Little or no net debt.
- Total debt
- $29.5M
- Cash
- $308.1M
- Net debt / EBITDA
- -12.51x
Covers near-term obligations, without much room.
- Current assets
- $515.9M
- Current liabilities
- $456.4M
- Current ratio
- 1.13
The business funds itself from operations.
- Operating cash flow
- $234.1M
- Free cash flow
- $185.0M
- FCF margin
- 8.8%
Not funding itself by issuing shares.
- Shares outstanding
- 10.3M
- Share growth (1y)
- -5.3%
Five pillars — profitability, leverage, liquidity, cash generation, dilution & runway — each scored 0–20 from the company’s own income statement, balance sheet and cash-flow statement, then scaled to 100. A pillar the statements cannot answer is left out rather than guessed; fewer than three and no score is shown.
SAM Income Statement
| Fiscal Period | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 |
|---|---|---|---|---|---|---|
| Period Ending | Sep 26, 2026 | Jun 27, 2026 | Mar 28, 2026 | Dec 27, 2025 | Sep 27, 2025 | Jun 28, 2025 |
| Revenue | 555.46 M | 607.76 M | 433.93 M | 507.94 M | 537.49 M | 587.95 M |
| Revenue Growth (YoY) | 3.34 % | 3.37 % | -4.39 % | 26.26 % | -11.23 % | 1.53 % |
| Cost of Revenue | 286.38 M | 321.39 M | 219.97 M | 340.26 M | 264.38 M | 295.43 M |
| Gross Profit | 269.08 M | 286.37 M | 213.96 M | 167.68 M | 273.12 M | 292.52 M |
| SG&A Expense | 208.04 M | 234.76 M | 192.38 M | 200.14 M | 209.65 M | 205.46 M |
| R&D Expense | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Expenses | 212.75 M | 215.60 M | 192.38 M | 202.11 M | 209.65 M | 210.45 M |
| Operating Income | 56.33 M | 70.77 M | 21.58 M | -34.43 M | 63.47 M | 82.07 M |
| Pretax Income | 58.91 M | 72.32 M | -188.93 M | -30.59 M | 64.15 M | 84.05 M |
| Tax Provision | 15.74 M | 20.75 M | -43.67 M | -8.06 M | 18.00 M | 23.62 M |
| Net Income | 43.17 M | 51.57 M | -145.26 M | -22.53 M | 46.16 M | 60.43 M |
| EPS (Basic) | 4.21 | 4.96 | -13.88 | -2.12 | 4.25 | 5.45 |
| EPS (Diluted) | 4.21 | 4.96 | -13.88 | -2.12 | 4.25 | 5.45 |
| Shares Outstanding | 10.25 M | 10.36 M | 10.47 M | 10.60 M | 10.83 M | 11.07 M |
Quarterly figures; YoY compares the same fiscal quarter a year earlier. Source: public market data.