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Boston Beer SAM Accounts Receivable

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Other financials

Income statement

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Revenue$568.3M-3.3%
Gross profit$286.4M-2.1%
Operating income$70.8M-13.8%
Net income$51.6M-14.7%
EPS (diluted)$4.96-9.0%

Balance sheet

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Cash & equivalents$265.5M+25.0%
Total debt$31.6M-28.1%
Total equity$714.6M-21.7%
Total assets$1.3B-1.0%

Cash flow

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Operating cash flow$138.0M+9.1%
CapEx$10.5M-25.9%
Free cash flow$127.5M+13.6%

Valuation

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Market cap$1.88B-20.8%
Enterprise value$1.65B-25.3%
P/E146.1×
P/S-0.2×

Profitability

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Gross margin48.9%+2.4pp
Operating margin5.7%
Net margin4.6%
FCF margin10.7%-0.1pp

Returns & leverage

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Return on equity10.2%
Debt / equity0.0×
Current ratio-0.7×

Where this comes from

Reported directly by Boston Beer in its filing.

Tagged under the XBRL concept us-gaap:AccountsReceivableNetCurrent.

The source filing: Boston Beer’s 10-Q, filed July 23, 2026.

Filed
Jul 23, 2026, 4:31 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001193125-26-314203
Line itemJune 27,2026December 27,2025
Current Assets:
Cash and cash equivalents$265,549$223,378
Accounts receivable, net100,49557,094
Inventories, net118,11892,532
Prepaid expenses and other current assets27,18420,316
Income tax receivable4,46624,259
Total current assets515,812417,579
Property, plant, and equipment, net554,911578,125

Item 1. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

FAQ

What is Boston Beer's accounts receivable?
Boston Beer (SAM) reported accounts receivable of $100.5M in Q2 2026.
How has Boston Beer's accounts receivable changed year-over-year?
Boston Beer's accounts receivable increased by 8.3% year-over-year, from $92.83M to $100.5M.
What is the long-term trend for Boston Beer's accounts receivable?
Over 5 years (2020 to 2025), Boston Beer's accounts receivable has grown at a -6.1% compound annual growth rate (CAGR), from $78.36M to $57.09M.
What does accounts receivable mean?
Amounts owed by customers for goods delivered or services performed, net of allowances for doubtful accounts. A key working capital component.

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