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Boston Beer SAM Increase Decrease In Purchases Of Property Plant And Equipment Within Accounts Payable And Accrued Expenses

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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$1.88B-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 sam:IncreaseDecreaseInPurchasesOfPropertyPlantAndEquipmentWithinAccountsPayableAndAccruedExpenses.

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 purchases of property plant and equipment within accounts payable and accrued expenses?
Boston Beer (SAM) reported increase decrease in purchases of property plant and equipment within accounts payable and accrued expenses of -$5.8M in Q1 2026.
How has Boston Beer's increase decrease in purchases of property plant and equipment within accounts payable and accrued expenses changed year-over-year?
Boston Beer's increase decrease in purchases of property plant and equipment within accounts payable and accrued expenses decreased by 3136.6% year-over-year, from $191K to -$5.8M.
What is the long-term trend for Boston Beer's increase decrease in purchases of property plant and equipment within accounts payable and accrued expenses?
Over 3 years (2021 to 2025), Boston Beer's increase decrease in purchases of property plant and equipment within accounts payable and accrued expenses has grown at a -46.1% compound annual growth rate (CAGR), from -$15.82M to $2.47M.
What does increase decrease in purchases of property plant and equipment within accounts payable and accrued expenses mean?
Tracks the change in accrued liabilities related to capital expenditures, representing unpaid amounts for property, plant, and equipment. This metric is vital for reconciling actual cash capital expenditures with the total investment activity reported. It helps investors understand the timing differences between asset acquisition and cash settlement.