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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$1.88B-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: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?
This measures the net change in cash advances paid to third-party manufacturers or contract partners for future production capacity. It reflects the company's reliance on external production models and the associated working capital tied up in supply chain arrangements. Changes here indicate shifts in production strategy or capacity planning with external vendors.