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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… یادداشت‌های دفتر

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ارزش خالص و حساب‌های تشکیل‌دهنده آن

ارزش خالص
دارایی‌ها به‌علاوه بدهی‌ها در ۱۲ ماه گذشته
۷۳۵٫۷۳ MUSD
‎−۱۱۰٫۵۵ MUSDنسبت به ماه قبل
حساب‌ها
مانده فعلی حساب‌های دارایی و بدهی

گردش پول

درآمد و هزینه ماهانه بر اساس دسته حساب

سپتامبر ۲۰۲۶
ورودی پول
سپتامبر ۲۰۲۶
+۵۲۲٫۸۱۵ MUSD
منابع اصلی
میانگین حداکثر ۳ دوره پیشین
—
نمایش همه
خروجی پول
سپتامبر ۲۰۲۶
‎−۴۷۹٫۶۴۹ MUSD
بیشترین هزینه‌ها
میانگین حداکثر ۳ دوره پیشین
—
نمایش همه

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تراکنش‌ها
جدیدترین تراکنش‌های مطابق فیلترهای فعلی

درآمد در مقابل هزینه‌ها

درآمد در مقابل هزینه‌ها
نمودار میله‌ای مقایسه مجموع درآمد و هزینه‌ها برای هر بازه در دوره انتخابی.
داده‌های دوره‌ای
دورهدرآمدهزینه‌هاسود خالص
2024-12-31۲٬۰۲۶٫۱۷۵ MUSD۱٬۹۶۶٫۴۸ MUSD۵۹٫۶۹۵ MUSD
2025-01-31۰ MUSD۰ MUSD۰ MUSD
2025-02-28۰ MUSD۰ MUSD۰ MUSD
2025-03-31۰ MUSD۰ MUSD۰ MUSD
2025-04-30۰ MUSD۰ MUSD۰ MUSD
2025-05-31۰ MUSD۰ MUSD۰ MUSD
2025-06-30۰ MUSD۰ MUSD۰ MUSD
2025-07-31۰ MUSD۰ MUSD۰ MUSD
2025-08-31۰ MUSD۰ MUSD۰ MUSD
2025-09-30۰ MUSD۰ MUSD۰ MUSD
2025-10-31۰ MUSD۰ MUSD۰ MUSD
2025-11-30۰ MUSD۰ MUSD۰ MUSD
2025-12-31۱٬۹۷۴٫۹۳۳ MUSD۱٬۸۶۶٫۴۶۴ MUSD۱۰۸٫۴۶۹ MUSD
2026-01-31۰ MUSD۰ MUSD۰ MUSD
2026-02-28۰ MUSD۰ MUSD۰ MUSD
2026-03-31۰ MUSD۰ MUSD۰ MUSD
2026-04-30۰ MUSD۰ MUSD۰ MUSD
2026-05-31۰ MUSD۰ MUSD۰ MUSD
2026-06-30۰ MUSD۰ MUSD۰ MUSD
2026-07-31۰ MUSD۰ MUSD۰ MUSD
2026-08-31۰ MUSD۰ MUSD۰ MUSD
2026-09-30۵۲۲٫۸۱۵ MUSD۴۷۹٫۶۴۹ MUSD۴۳٫۱۶۶ MUSD

ترازنامه

توزیع دارایی‌ها
نمایش بصری از ترکیب دارایی‌های The Boston Beer Company, Inc. Financial Statements FY2024-FY2026Q3
جزئیات
حسابمبلغسهم از کل
Assets:NonCurrent:PropertyPlantEquipment۵۴۲٫۶۴۵ MUSD۴۳٫۷۸%
Assets:NonCurrent:Other۳۱٫۷۸۵ MUSD۲٫۵۶%
Assets:NonCurrent:OperatingLeaseRightOfUse۲۳ MUSD۱٫۸۶%
Assets:NonCurrent:IntangibleAssets۱۳٫۴۸۳ MUSD۱٫۰۹%
Assets:NonCurrent:Goodwill۱۱۲٫۵۲۹ MUSD۹٫۰۸%
Assets:Current:Other۲۶٫۷۶۴ MUSD۲٫۱۶%
Assets:Current:Inventory۹۸٫۰۷۸ MUSD۷٫۹۱%
Assets:Current:Cash۳۰۸٫۰۷۲ MUSD۲۴٫۸۶%
Assets:Current:AccountsReceivable۸۳٫۰۳۲ MUSD۶٫۷%
توزیع بدهی‌ها
نمایش بصری از ترکیب بدهی‌های The Boston Beer Company, Inc. Financial Statements FY2024-FY2026Q3
جزئیات
حسابمبلغسهم از کل
Liabilities:NonCurrent:Other۲۵٫۶۲۷ MUSD۵٫۰۹%
Liabilities:NonCurrent:OperatingLeases۲۱٫۶۶۷ MUSD۴٫۳%
Liabilities:Current:Other۳۴۰٫۸۵۳ MUSD۶۷٫۶۸%
Liabilities:Current:OperatingLeases۷٫۸۷۱ MUSD۱٫۵۶%
Liabilities:Current:AccountsPayable۱۰۷٫۶۴ MUSD۲۱٫۳۷%

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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.