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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
Движение на средства
Месечни приходи и разходи по категория сметки
Скорошна активност
Активност от журнала с отчитане на осчетоводяванията
Доходи срещу разходи
Данни по периоди
| Период | Доходи | Разходи | Нетна печалба |
|---|---|---|---|
| 2024-12-31 | 2026,175 MUSD | 1966,48 MUSD | 59,695 MUSD |
| 2025-01-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-02-28 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-03-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-04-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-05-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-06-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-07-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-08-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-09-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-10-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-11-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-12-31 | 1974,933 MUSD | 1866,464 MUSD | 108,469 MUSD |
| 2026-01-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-02-28 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-03-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-04-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-05-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-06-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-07-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-08-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-09-30 | 522,815 MUSD | 479,649 MUSD | 43,166 MUSD |
Баланс
Разбивка
| Сметка | Сума | Дял от общата сума |
|---|---|---|
| Assets:NonCurrent:PropertyPlantEquipment | 542,645 MUSD | 43,78% |
| Assets:NonCurrent:Other | 31,785 MUSD | 2,56% |
| Assets:NonCurrent:OperatingLeaseRightOfUse | 23 MUSD | 1,86% |
| Assets:NonCurrent:IntangibleAssets | 13,483 MUSD | 1,09% |
| Assets:NonCurrent:Goodwill | 112,529 MUSD | 9,08% |
| Assets:Current:Other | 26,764 MUSD | 2,16% |
| Assets:Current:Inventory | 98,078 MUSD | 7,91% |
| Assets:Current:Cash | 308,072 MUSD | 24,86% |
| Assets:Current:AccountsReceivable | 83,032 MUSD | 6,7% |
Разбивка
| Сметка | Сума | Дял от общата сума |
|---|---|---|
| Liabilities:NonCurrent:Other | 25,627 MUSD | 5,09% |
| Liabilities:NonCurrent:OperatingLeases | 21,667 MUSD | 4,3% |
| Liabilities:Current:Other | 340,853 MUSD | 67,68% |
| Liabilities:Current:OperatingLeases | 7,871 MUSD | 1,56% |
| Liabilities:Current:AccountsPayable | 107,64 MUSD | 21,37% |
Паричен поток
Зареждане на ролите на сметките…
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
| Period | Period end | Revenue | Net income |
|---|---|---|---|
| FY2024 | 2024-12-28 | 2,012.926 | 59.695 |
| FY2025 | 2025-12-27 | 1,964.994 | 108.469 |
| FY2026Q3 | 2026-09-26 | 520.101 | 43.166 |
Amounts in MUSD (millions of US dollars), exactly as the ledger records them.
What's Inside
| Period | File | Source |
|---|---|---|
| FY2024 | FY2024/FY2024.bean | Form 10-K for the fiscal year ended December 28, 2024 (filed 2025-02-25), Consolidated Statements of Comprehensive Income and Consolidated Balance Sheets |
| FY2025 | FY2025/FY2025.bean | Form 10-K for the fiscal year ended December 27, 2025 (filed 2026-02-24), Consolidated Statements of Comprehensive Income and Consolidated Balance Sheets |
| FY2026Q3 | FY2026/FY2026Q3.bean | Form 10-Q for the quarterly period ended September 26, 2026 |
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
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/balancedirectives 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),Expensespositive (debit), with the arithmetic check in
a comment directly above it. - Unit —
MUSD;520.101 MUSDmeans 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'sopenline inmain.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 labeledExpenses:OtherNetposting, 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.