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Boston Beer SAM Increase Decrease In Third Party Production Prepayments
Increase Decrease In Third Party Production Prepayments at other companies
Other financials
Where this comes from
Reported directly by Boston Beer in its filing.
Tagged under the XBRL concept sam:IncreaseDecreaseInThirdPartyProductionPrepayments.
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 item | Twenty-six weeks ended / June 27,2026 | Twenty-six weeks ended / June 28,2025 |
|---|---|---|
| Inventories | (25,801) | (17,404) |
| Prepaid expenses and other current assets | (7,091) | (6,625) |
| Income tax receivable | 19,793 | 6,643 |
| Third-party production prepayments | 1,183 | 5,151 |
| Brewery-related assets and cloud computing | 3,000 | 2,673 |
| Other non-current assets | (242) | (1,042) |
| Accounts payable | 34,452 | 25,449 |
| Accrued expenses and other current liabilities | 27,322 | 9,668 |
Item 1. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FAQ
- What is Boston Beer's increase decrease in third party production prepayments?
- Boston Beer (SAM) reported increase decrease in third party production prepayments of -$591K in Q2 2026.
- How has Boston Beer's increase decrease in third party production prepayments changed year-over-year?
- Boston Beer's increase decrease in third party production prepayments increased by 77.1% year-over-year, from -$2.58M to -$591K.
- What is the long-term trend for Boston Beer's increase decrease in third party production prepayments?
- Over 3 years (2022 to 2025), Boston Beer's increase decrease in third party production prepayments has grown at a -35.1% compound annual growth rate (CAGR), from -$26.96M to -$7.37M.
- What does increase decrease in third party production prepayments mean?
- Tracks cash outflows or inflows related to prepayments made to contract manufacturers for future production services. This metric is critical for companies utilizing a hybrid manufacturing model to secure capacity and manage supply chain volatility. Fluctuations indicate changes in production planning and the company's dependency on external brewing partners.
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