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Boston Beer SAM Increase Decrease In Third Party Production Prepayments
Increase Decrease In Third Party Production Prepayments at other companies
Other financials
Where this comes from
Reported directly by Boston Beer in its filing.
Tagged under the XBRL concept sam:IncreaseDecreaseInThirdPartyProductionPrepayments.
The source filing: Boston Beer’s 10-Q, filed July 23, 2026.
- Filed
- Jul 23, 2026, 4:31 PM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q2 2026
- Accession
- 0001193125-26-314203
| Line item | Twenty-six weeks ended / June 27,2026 | Twenty-six weeks ended / June 28,2025 |
|---|---|---|
| Inventories | (25,801) | (17,404) |
| Prepaid expenses and other current assets | (7,091) | (6,625) |
| Income tax receivable | 19,793 | 6,643 |
| Third-party production prepayments | 1,183 | 5,151 |
| Brewery-related assets and cloud computing | 3,000 | 2,673 |
| Other non-current assets | (242) | (1,042) |
| Accounts payable | 34,452 | 25,449 |
| Accrued expenses and other current liabilities | 27,322 | 9,668 |
Item 1. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
FAQ
- What is Boston Beer's increase decrease in third party production prepayments?
- Boston Beer (SAM) reported increase decrease in third party production prepayments of -$591K in Q2 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 77.1% year-over-year, from -$2.58M to -$591K.
- 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.
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