📊 SAM Key Takeaways
Is Boston Beer Co Inc. (SAM) a Good Investment?
Boston Beer is experiencing severe operational deterioration with $145.3M net loss, -43.9% operating margin, and negative free cash flow of -$32.8M despite 49.3% gross margins, indicating core business performance collapse rather than pricing issues. While the strong balance sheet with $164.1M cash and minimal debt provides survival runway, deteriorating liquidity (0.93x current ratio) and declining revenue (-5.9% YoY) signal a struggling business requiring urgent operational restructuring.
Boston Beer Co Inc. Key Strengths (SAM)
- Minimal debt burden with Debt/Equity of 0.00x and only $411K long-term debt provides financial flexibility
- Healthy gross margin of 49.3% demonstrates product pricing power and production efficiency
- Substantial cash reserves of $164.1M and $682.6M stockholders equity provide meaningful cushion for operational recovery attempts
SAM Stock Risks: Boston Beer Co Inc. Investment Risks
- Severe operating losses of -$190.5M with -43.9% operating margin indicate fundamental business model breakdown
- Negative operating cash flow (-$20.4M) and free cash flow (-$32.8M) reveal cash burn despite accounting profitability gaps
- Liquidity stress with current ratio 0.93x and quick ratio 0.67x below safe thresholds for working capital needs
- Declining revenue trend (-5.9% YoY) combined with collapsing margins suggests market share loss or demand contraction
- Worsening net margin of -33.5% with negative ROE (-21.3%) and ROA (-12.4%) indicate value destruction
Key Metrics to Watch
- Operating margin trajectory - critical to monitor path from -43.9% toward breakeven
- Operating cash flow and free cash flow - must return to positive to validate business viability
- Revenue growth rate - need inflection from -5.9% decline to positive growth
- Current and quick ratios - must recover above 1.0x to ensure liquidity sustainability
Boston Beer Co Inc. (SAM) Financial Metrics & Key Ratios
💡 AI Analyst Insight
The current ratio below 1.0x warrants monitoring of short-term liquidity.
SAM Profit Margin, ROE & Profitability Analysis
SAM vs Consumer Sector: How Boston Beer Co Inc. Compares
How Boston Beer Co Inc. compares to Consumer sector averages
Sector benchmarks are approximate industry averages. Actual sector performance may vary.
Is Boston Beer Co Inc. Stock Overvalued? SAM Valuation Analysis 2026
Based on fundamental analysis, Boston Beer Co Inc. has mixed fundamental signals relative to the Consumer sector in 2026.
Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.
Boston Beer Co Inc. Balance Sheet: SAM Debt, Cash & Liquidity
SAM Revenue & Earnings Growth: 5-Year Financial Trend
5-Year Trend Summary: Boston Beer Co Inc.'s revenue has remained relatively flat over the 5-year period, with a 3% decline. The most recent EPS of $6.21 reflects profitable operations.
SAM Revenue Growth, EPS Growth & YoY Performance
SAM Quarterly Earnings & Performance
| Quarter | Revenue | Net Income | EPS |
|---|---|---|---|
| Q1 2026 | $461.6M | $24.4M | $2.16 |
| Q3 2025 | $571.5M | $12.6M | $2.86 |
| Q2 2025 | $614.2M | $12.6M | $4.39 |
| Q1 2025 | $452.2M | $12.6M | $1.04 |
| Q3 2024 | $639.4M | -$9.0M | $2.86 |
| Q2 2024 | $614.2M | -$9.0M | $3.98 |
| Q1 2024 | $435.2M | -$9.0M | $-0.73 |
| Q3 2023 | $634.3M | -$2.0M | $2.21 |
Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.
Boston Beer Co Inc. Dividends, Buybacks & Capital Allocation
SAM SEC Filings: Latest 10-K & 10-Q Analysis
Access official SEC EDGAR filings for Boston Beer Co Inc. (CIK: 0000949870)
📋 Recent SEC Filings
❓ Frequently Asked Questions about SAM
What is the AI rating for SAM?
Boston Beer Co Inc. (SAM) has an AI grade of D with 85% confidence, based on fundamental analysis of SEC EDGAR filings.
What are SAM's key strengths?
Claude: Minimal debt burden with Debt/Equity of 0.00x and only $411K long-term debt provides financial flexibility. Healthy gross margin of 49.3% demonstrates product pricing power and production efficiency.
What are the risks of investing in SAM?
Claude: Severe operating losses of -$190.5M with -43.9% operating margin indicate fundamental business model breakdown. Negative operating cash flow (-$20.4M) and free cash flow (-$32.8M) reveal cash burn despite accounting profitability gaps.
What is SAM's revenue and growth?
Boston Beer Co Inc. reported revenue of $433.9M.
Does SAM pay dividends?
Boston Beer Co Inc. does not currently pay dividends.
Where can I find SAM SEC filings?
Official SEC filings for Boston Beer Co Inc. (CIK: 0000949870) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.
What is SAM's EPS?
Boston Beer Co Inc. has a diluted EPS of $-13.88.
How is the AI analysis conducted?
Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.
What is SAM's fundamental grade?
Based on our AI fundamental analysis in May 2026, Boston Beer Co Inc. has a D grade with 85% confidence. Review the strengths and risks sections above for full context. This is not investment advice.
Is SAM stock overvalued or undervalued?
Valuation metrics for SAM: ROE of -21.3% (sector avg: 18%), net margin of -33.5% (sector avg: 8%). Compare these metrics with sector averages to assess valuation.
What is SAM's AI grade for 2026?
Our dual AI analysis gives Boston Beer Co Inc. a combined D grade for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.
What is SAM's free cash flow?
Boston Beer Co Inc.'s operating cash flow is $-20.4M, with capital expenditures of $12.3M. FCF margin is -7.5%.
How does SAM compare to other Consumer stocks?
Vs Consumer sector averages: Net margin -33.5% (avg: 8%), ROE -21.3% (avg: 18%), current ratio 0.93 (avg: 1.5).