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Boston Beer SAM Increase (Decrease) in Prepaid Expense and Other Assets

Increase (Decrease) in Prepaid Expense and Other Assets at other companies

Constellation Brands logo
Constellation BrandsSTZ
National Beverage logo
National BeverageFIZZ
Celsius Holdings, Inc. logo
Celsius Holdings, Inc.CELH

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$1.88B-10.4%
Enterprise value$1.75B-11.7%
P/S-0.1×

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:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets.

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 prepaid expense and other assets?
Boston Beer (SAM) reported increase (decrease) in prepaid expense and other assets of $10.88M in Q1 2026.
How has Boston Beer's increase (decrease) in prepaid expense and other assets changed year-over-year?
Boston Beer's increase (decrease) in prepaid expense and other assets increased by 26.2% year-over-year, from $8.63M to $10.88M.
What is the long-term trend for Boston Beer's increase (decrease) in prepaid expense and other assets?
Over 2 years (2021 to 2025), Boston Beer's increase (decrease) in prepaid expense and other assets has grown at a -38.6% compound annual growth rate (CAGR), from $49.07M to $18.5M.
What does increase (decrease) in prepaid expense and other assets mean?
This represents the net change in payments made in advance for goods or services to be received in future periods. It captures shifts in short-term assets that will be expensed as the underlying benefits are consumed. Tracking this helps identify changes in cash outflows related to operational commitments and timing differences in expense recognition.