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Boston Beer SAM Increase Decrease In Third Party Production Prepayments

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Other financials

Income statement

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Revenue$433.9M-4.4%
Gross profit$214.0M-2.4%
Operating income-$190.5M-664%
Net income-$145.3M-695%
EPS (diluted)-$13.88-743%

Balance sheet

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Cash & equivalents$164.1M+7.7%
Total debt$34.7M-25.8%
Total equity$682.6M-23.9%
Total assets$1.2B-5.6%

Cash flow

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Operating cash flow-$20.4M-1,154%
CapEx$12.3M+24.2%
Free cash flow-$32.8M-310%

Valuation

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Market cap$1.9B-10.4%

Profitability

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Gross margin48.7%+3.3pp
Operating margin5.7%
Net margin4.6%
FCF margin9.8%+0.7pp

Returns & leverage

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Return on equity10.2%
Debt / equity0.1×0.0×
Current ratio0.9×-0.8×

Where this comes from

Reported directly by Boston Beer in its filing.

Tagged under the XBRL concept sam:IncreaseDecreaseInThirdPartyProductionPrepayments.

The official record: Boston Beer’s 10-Q, filed April 30, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Boston Beer's increase decrease in third party production prepayments?
Boston Beer (SAM) reported increase decrease in third party production prepayments of -$592K in Q1 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 77.0% year-over-year, from -$2.58M to -$592K.
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.