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The Boston Beer Company, Inc. Financial Statements FY2024-FY2026Q3

Boston Beer's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. P… Бележки към книгата

Финансова позиция

Нетна стойност и сметките, които я формират

Нетна стойност
Активи плюс пасиви през последните 12 месеца
735,73 MUSD
-110,55 MUSDспрямо предходния месец
Сметки
Текущи салда по сметки за активи и пасиви

Движение на средства

Месечни приходи и разходи по категория сметки

септември 2026 г.
Входящи средства
септември 2026 г.
+522,815 MUSD
Водещи източници
Средно за до 3 предходни периода
—
Виж всички
Изходящи средства
септември 2026 г.
-479,649 MUSD
Най-големи разходи
Средно за до 3 предходни периода
—
Виж всички

Скорошна активност

Активност от журнала с отчитане на осчетоводяванията

Транзакции
Най-новите транзакции според текущите филтри

Доходи срещу разходи

Доходи срещу разходи
Стълбовидна диаграма, сравняваща общите доходи и разходи за всеки интервал в избрания период.
Данни по периоди
ПериодДоходиРазходиНетна печалба
2024-12-312026,175 MUSD1966,48 MUSD59,695 MUSD
2025-01-310 MUSD0 MUSD0 MUSD
2025-02-280 MUSD0 MUSD0 MUSD
2025-03-310 MUSD0 MUSD0 MUSD
2025-04-300 MUSD0 MUSD0 MUSD
2025-05-310 MUSD0 MUSD0 MUSD
2025-06-300 MUSD0 MUSD0 MUSD
2025-07-310 MUSD0 MUSD0 MUSD
2025-08-310 MUSD0 MUSD0 MUSD
2025-09-300 MUSD0 MUSD0 MUSD
2025-10-310 MUSD0 MUSD0 MUSD
2025-11-300 MUSD0 MUSD0 MUSD
2025-12-311974,933 MUSD1866,464 MUSD108,469 MUSD
2026-01-310 MUSD0 MUSD0 MUSD
2026-02-280 MUSD0 MUSD0 MUSD
2026-03-310 MUSD0 MUSD0 MUSD
2026-04-300 MUSD0 MUSD0 MUSD
2026-05-310 MUSD0 MUSD0 MUSD
2026-06-300 MUSD0 MUSD0 MUSD
2026-07-310 MUSD0 MUSD0 MUSD
2026-08-310 MUSD0 MUSD0 MUSD
2026-09-30522,815 MUSD479,649 MUSD43,166 MUSD

Баланс

Разпределение на активи
Визуално представяне на състава на The Boston Beer Company, Inc. Financial Statements FY2024-FY2026Q3 активи
Разбивка
СметкаСумаДял от общата сума
Assets:NonCurrent:PropertyPlantEquipment542,645 MUSD43,78%
Assets:NonCurrent:Other31,785 MUSD2,56%
Assets:NonCurrent:OperatingLeaseRightOfUse23 MUSD1,86%
Assets:NonCurrent:IntangibleAssets13,483 MUSD1,09%
Assets:NonCurrent:Goodwill112,529 MUSD9,08%
Assets:Current:Other26,764 MUSD2,16%
Assets:Current:Inventory98,078 MUSD7,91%
Assets:Current:Cash308,072 MUSD24,86%
Assets:Current:AccountsReceivable83,032 MUSD6,7%
Разпределение на пасиви
Визуално представяне на състава на The Boston Beer Company, Inc. Financial Statements FY2024-FY2026Q3 пасиви
Разбивка
СметкаСумаДял от общата сума
Liabilities:NonCurrent:Other25,627 MUSD5,09%
Liabilities:NonCurrent:OperatingLeases21,667 MUSD4,3%
Liabilities:Current:Other340,853 MUSD67,68%
Liabilities:Current:OperatingLeases7,871 MUSD1,56%
Liabilities:Current:AccountsPayable107,64 MUSD21,37%

Паричен поток

Паричен поток
Парично движение от източници на доходи към разходи и инвестиции

Зареждане на ролите на сметките…

README.md

The Boston Beer Company, Inc. (SAM) Financial Statements in Beancount — Open Ledger

Boston Beer's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/boston-beer

Latest analysis: Boston Beer Q3 2026 Earnings: Gross Margin Hits 51.7% as Depletions Fall 5%

Key Figures

PeriodPeriod endRevenueNet income
FY20242024-12-282,012.92659.695
FY20252025-12-271,964.994108.469
FY2026Q32026-09-26520.10143.166

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

Fiscal years end the last Saturday of December (52/53-week year): FY2024 ended December 28, 2024 (52 weeks); FY2025 ended December 27, 2025 (52 weeks); FY2026Q3 is the thirteen weeks ended September 26, 2026. All figures sourced from The Boston Beer Company, Inc. Form 10-K and Form 10-Q filings (SEC EDGAR, CIK 0000949870, NYSE: SAM). The company carries no debt (its $150M revolver is undrawn) and no noncontrolling interests, so net income is fully attributable. FY2026Q3's current liabilities include a $194.5M accrued supplier-dispute litigation judgment; the quarter's income statement carries only $1.8M of post-judgment interest on it.

Quick Start

bash
uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

  • Balance sheet — pad / balance directives assert each period-end
    figure against the filing named in that period file's source banner.
  • Income statement — one zero-sum transaction per period: Income
    negative (credit), Expenses positive (debit), with the arithmetic check in
    a comment directly above it.
  • Unit — MUSD; 520.101 MUSD means 520.101 million US dollars.
  • Additional accounts — Assets:Current:Inventory,
    Assets:NonCurrent:OperatingLeaseRightOfUse,
    Liabilities:Current:OperatingLeases,
    Liabilities:NonCurrent:OperatingLeases, opened beyond the standard chart
    (see each account's open line in main.bean).
  • Revenue is net of excise taxes — the filing's "Net revenue" line (gross
    revenue less excise taxes); the split rides each period's posting comment.
  • Named one-offs stay visible — the Dogfish Head brand impairment, the
    Rauch contract settlement, brewery-asset write-offs and the supplier-dispute
    litigation each ride a labeled Expenses:OtherNet posting, never folded
    into an unlabeled residual.

Analysis

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of The Boston Beer Company, Inc.'s publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by The Boston Beer Company, Inc.; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.