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概要

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… 元帳ノート

財務状況

純資産とその内訳となる勘定

純資産
過去12か月の資産と負債の合計
735.73 MUSD
-110.55 MUSD前月比
口座
資産・負債勘定の現在残高

資金移動

勘定カテゴリ別の月次収入と支出

2026年9月
入金
2026年9月
+522.815 MUSD
主な収入源
直近最大3期間の平均
—
すべて表示
出金
2026年9月
-479.649 MUSD
主な支出
直近最大3期間の平均
—
すべて表示

最近のアクティビティ

仕訳を考慮した元帳のアクティビティ

取引
現在のフィルターに一致する最新の取引

収入対費用

収入対費用
選択した期間の各インターバルの総収入と費用を比較する棒グラフ。
期間別データ
期間収入費用純利益
2024-12-312,026.175 MUSD1,966.48 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
2025-12-311,974.933 MUSD1,866.464 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

貸借対照表

資産分布
The Boston Beer Company, Inc. Financial Statements FY2024-FY2026Q3の資産構成の視覚的表示
内訳
アカウント金額合計に対する割合
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%
負債分布
The Boston Beer Company, Inc. Financial Statements FY2024-FY2026Q3の負債構成の視覚的表示
内訳
アカウント金額合計に対する割合
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%

キャッシュフロー

キャッシュフロー
収入源から費用と投資へのお金の流れ

アカウントの役割を読み込んでいます…

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.