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Boston Beer SAM Increase (decrease) in contract liabilities and current deferred income

Increase (decrease) in contract liabilities and current deferred income at other companies

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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 us-gaap:IncreaseDecreaseInContractWithCustomerLiability.

The official record: Boston Beer’s 10-K, filed February 24, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Boston Beer's increase (decrease) in contract liabilities and current deferred income?
Boston Beer (SAM) reported increase (decrease) in contract liabilities and current deferred income of -$425K in Q4 2025.
How has Boston Beer's increase (decrease) in contract liabilities and current deferred income changed year-over-year?
Boston Beer's increase (decrease) in contract liabilities and current deferred income decreased by 194.4% year-over-year, from $450K to -$425K.
What is the long-term trend for Boston Beer's increase (decrease) in contract liabilities and current deferred income?
Over 4 years (2021 to 2025), Boston Beer's increase (decrease) in contract liabilities and current deferred income has grown at a 35.8% compound annual growth rate (CAGR), from -$500K to -$1.7M.
What does increase (decrease) in contract liabilities and current deferred income mean?
The net change in obligations to transfer goods or services to a customer for which the company has already received consideration. An increase typically indicates deferred revenue growth, while a decrease reflects the fulfillment of performance obligations.