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The Boston Beer Company Balance Sheet 2025-2008 | SAM
Brief overview of The Boston Beer Company's assets and capital
The balance sheet is assessed across five available annual reports spanning 2021 to 2025.
Assets finished at $1.2 billion versus $1.4 billion initially, losing -13.9%. The balance sheet contracted.
The growth rates were balanced: assets changed -13.9%, while liabilities changed -13.9%.
The equity ratio reached 70.9% from 70.9%. A high capital share reduces dependence on liabilities.
Negative net debt of -$210.6 million means cash holdings are larger than debt obligations.
Cash represents 18.7% of assets versus 1.9% initially, showing how the immediate liquidity reserve changed.
By the end of the period, accumulated earnings were $147.7 million; the change from the start was -60.3%.
Overall assessment
The Boston Beer Company's financial position is more positive than negative: the funding mix is workable, although the cushion is not unlimited.
Annual Balance Sheet The Boston Beer Company
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Net Debt |
-211 M | -205 M | -288 M | -171 M | -17.8 M | -95.9 M | -29.5 M | -108 M | -65.6 M | -90.6 M | -93.7 M | -75.8 M | -48.8 M | -73.9 M | -49.4 M | - | - | - |
Long Term Debt |
8 K | 936 K | 1.45 M | 524 K | 1.46 M | 59.2 M | 2.04 M | - | - | 411 K | 471 K | 528 K | 600 K | 600 K | - | - | - | - |
Long Term Debt Current |
12.8 M | 5.74 M | 9.11 M | 8.87 M | 7.63 M | 8.23 M | 5.17 M | - | - | - | - | - | - | - | - | - | - | - |
Total Non Current Liabilities |
- | - | - | - | - | - | 138 M | 59 M | 44.3 M | 75.2 M | 73 M | 58.9 M | 37.6 M | 25.5 M | 20.7 M | - | - | - |
Total Current Liabilities |
253 M | 232 M | 223 M | 204 M | 255 M | 259 M | 181 M | 121 M | 102 M | 102 M | 111 M | 110 M | 104 M | 88.9 M | 67 M | 72.2 M | - | - |
Total Liabilities |
347 M | 334 M | 352 M | 352 M | 403 M | 422 M | 318 M | 180 M | 146 M | 177 M | 184 M | 169 M | 142 M | 114 M | 87.7 M | 92.9 M | - | - |
Deferred Revenue |
13.3 M | 11.3 M | 8.9 M | 6.84 M | 8.05 M | 92.7 M | 75 M | 49.2 M | 34.8 M | 5.38 M | 6.98 M | 8.68 M | 5.71 M | 5.41 M | 2.32 M | 722 K | - | - |
Retained Earnings |
148 M | 240 M | 422 M | 439 M | 372 M | 357 M | 165 M | 55.7 M | 52.1 M | 97.6 M | 172 M | 212 M | 129 M | 88.5 M | 47.1 M | 43.9 M | - | - |
Total Assets |
1.19 B | 1.25 B | 1.43 B | 1.42 B | 1.39 B | 1.38 B | 1.05 B | 640 M | 570 M | 623 M | 645 M | 605 M | 444 M | 360 M | 272 M | 259 M | - | - |
Cash and Cash Equivalents |
223 M | 212 M | 298 M | 181 M | 26.9 M | 163 M | 36.7 M | 108 M | 65.6 M | 91 M | 94.2 M | 76.4 M | 49.5 M | 74.5 M | 49.4 M | 49 M | 55.5 M | 9.07 M |
Book Value |
846 M | 916 M | 1.08 B | 1.07 B | 983 M | 957 M | 736 M | 460 M | 424 M | 447 M | 461 M | 436 M | 302 M | 245 M | 185 M | 166 M | - | - |
Total Shareholders Equity |
846 M | 916 M | 1.08 B | 1.07 B | 983 M | 957 M | 736 M | 460 M | 424 M | 447 M | 461 M | 436 M | 302 M | 245 M | 185 M | 166 M | 173 M | 140 M |
All numbers in USD currency
Quarterly Balance Sheet The Boston Beer Company
| 2026-Q2 | 2026-Q1 | 2025-Q3 | 2025-Q2 | 2025-Q1 | 2024-Q3 | 2024-Q2 | 2024-Q1 | 2023-Q3 | 2023-Q2 | 2023-Q1 | 2022-Q4 | 2022-Q3 | 2022-Q2 | 2022-Q1 | 2021-Q4 | 2021-Q3 | 2021-Q2 | 2021-Q1 | 2020-Q4 | 2020-Q3 | 2020-Q2 | 2020-Q1 | 2019-Q4 | 2019-Q3 | 2019-Q2 | 2019-Q1 | 2018-Q4 | 2018-Q3 | 2018-Q2 | 2018-Q1 | 2017-Q4 | 2017-Q3 | 2017-Q2 | 2017-Q1 | 2016-Q4 | 2016-Q3 | 2016-Q2 | 2016-Q1 | 2015-Q4 | 2015-Q3 | 2015-Q2 | 2015-Q1 | 2014-Q4 | 2014-Q3 | 2014-Q2 | 2014-Q1 | 2013-Q4 | 2013-Q3 | 2013-Q2 | 2013-Q1 | 2012-Q4 | 2012-Q3 | 2012-Q2 | 2012-Q1 | 2011-Q4 | 2011-Q3 | 2011-Q2 | 2011-Q1 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Long Term Debt |
21.9 M | 23.2 M | 28.3 M | 31.5 M | 34.7 M | 31.6 M | 33 M | 34.3 M | 38.5 M | 40.8 M | 43 M | 45.3 M | 47.4 M | 49.7 M | 51.7 M | 53.8 M | 55 M | 57 M | 53.8 M | 2.63 M | 59.2 M | 59.2 M | 59.2 M | 53.9 M | 53.9 M | 53.9 M | 53.9 M | - | - | - | - | - | - | - | - | 411 K | 411 K | 411 K | 411 K | 471 K | 471 K | 471 K | 471 K | 528 K | 528 K | 528 K | 528 K | 584 K | 584 K | 584 K | 584 K | 566 K | 566 K | 566 K | 566 K | - | - | - | - |
Total Liabilities |
541 M | 488 M | 336 M | 356 M | 343 M | 368 M | 395 M | 337 M | 396 M | 405 M | 351 M | 352 M | 457 M | 436 M | 405 M | 403 M | 434 M | 477 M | 403 M | 422 M | 422 M | 422 M | 422 M | 318 M | 318 M | 318 M | 318 M | 180 M | 180 M | 180 M | 180 M | 146 M | 146 M | 146 M | 146 M | 169 M | 169 M | 169 M | 169 M | 184 M | 184 M | 184 M | 184 M | 169 M | 169 M | 169 M | 169 M | 142 M | 142 M | 142 M | 142 M | 114 M | 114 M | 114 M | 114 M | 87.7 M | 87.7 M | 87.7 M | 87.7 M |
Deferred Revenue |
27.9 M | 24.7 M | 16.8 M | 19.9 M | 17.6 M | 17.3 M | 20.3 M | 16.6 M | 8.9 M | 14 M | 10.8 M | 6.8 M | 9.7 M | 14.8 M | 14.4 M | 8 M | 10.4 M | 17.7 M | 8 M | 13.5 M | 13.9 M | 13.9 M | 13.9 M | 6.98 M | 7 M | 7 M | 7 M | 4.59 M | 4.6 M | 4.6 M | 8.1 M | 5.47 M | 4.2 M | 7 M | 4.3 M | 5.38 M | - | - | - | 3.95 M | - | - | - | 6.03 M | - | - | - | 8.83 M | - | - | - | 4.11 M | - | - | - | 2.32 M | - | - | - |
Retained Earnings |
5.22 M | -21.4 M | 221 M | 225 M | 215 M | 342 M | 373 M | 384 M | 470 M | 441 M | 408 M | 439 M | 451 M | 423 M | 370 M | 372 M | 424 M | 482 M | 372 M | 357 M | 357 M | 357 M | 357 M | 165 M | 165 M | 165 M | 165 M | 55.7 M | 55.7 M | 55.7 M | 55.7 M | 52.1 M | 52.1 M | 52.1 M | 52.1 M | 97.6 M | 97.6 M | 97.6 M | 97.6 M | 172 M | 172 M | 172 M | 172 M | 212 M | 212 M | 212 M | 212 M | 129 M | 129 M | 129 M | 129 M | 88.5 M | 88.5 M | 88.5 M | 88.5 M | 47.1 M | 47.1 M | 47.1 M | 47.1 M |
Total Assets |
1.26 B | 1.17 B | 1.25 B | 1.27 B | 1.24 B | 1.38 B | 1.44 B | 1.38 B | 1.52 B | 1.49 B | 1.39 B | 1.42 B | 1.53 B | 1.48 B | 1.39 B | 1.39 B | 1.46 B | 1.56 B | 1.39 B | 1.38 B | 1.38 B | 1.38 B | 1.38 B | 1.05 B | 1.05 B | 1.05 B | 1.05 B | 640 M | 640 M | 640 M | 640 M | 570 M | 570 M | 570 M | 570 M | 616 M | 616 M | 616 M | 616 M | 645 M | 645 M | 645 M | 645 M | 605 M | 605 M | 605 M | 605 M | 444 M | 444 M | 444 M | 444 M | 359 M | 359 M | 359 M | 359 M | 272 M | 272 M | 272 M | 272 M |
Cash and Cash Equivalents |
266 M | 164 M | 250 M | 212 M | 152 M | 256 M | 219 M | 205 M | 311 M | 208 M | 123 M | 181 M | 222 M | 138 M | 123 M | 26.9 M | 86.5 M | 103 M | 26.9 M | 163 M | 163 M | 163 M | 163 M | 36.7 M | 36.7 M | 36.7 M | 36.7 M | 108 M | 108 M | 108 M | 108 M | 65.6 M | 65.6 M | 65.6 M | 65.6 M | 91 M | 91 M | 91 M | 91 M | 94.2 M | 94.2 M | 94.2 M | 94.2 M | 76.4 M | 76.4 M | 76.4 M | 76.4 M | 49.5 M | 49.5 M | 49.5 M | 49.5 M | 74.5 M | 74.5 M | 74.5 M | 74.5 M | 49.4 M | 49.4 M | 49.4 M | 49.4 M |
Book Value |
715 M | 683 M | 911 M | 912 M | 897 M | 1.01 B | 1.04 B | 1.05 B | 1.12 B | 1.09 B | 1.04 B | 1.07 B | 1.07 B | 1.04 B | 985 M | 983 M | 1.03 B | 1.08 B | 983 M | 957 M | 957 M | 957 M | 957 M | 736 M | 736 M | 736 M | 736 M | 460 M | 460 M | 460 M | 460 M | 424 M | 424 M | 424 M | 424 M | 447 M | 447 M | 447 M | 447 M | 461 M | 461 M | 461 M | 461 M | 436 M | 436 M | 436 M | 436 M | 302 M | 302 M | 302 M | 302 M | 245 M | 245 M | 245 M | 245 M | 185 M | 185 M | 185 M | 185 M |
Total Shareholders Equity |
715 M | 683 M | 911 M | 912 M | 897 M | 1.01 B | 1.04 B | 1.05 B | 1.12 B | 1.09 B | 1.04 B | 1.07 B | 1.07 B | 1.04 B | 985 M | 983 M | 1.03 B | 1.08 B | 1.03 B | 957 M | 957 M | 957 M | 957 M | 736 M | 736 M | 736 M | 736 M | 460 M | 460 M | 460 M | 460 M | 424 M | 424 M | 424 M | 424 M | 447 M | 447 M | 447 M | 447 M | 461 M | 461 M | 461 M | 461 M | 436 M | 436 M | 436 M | 436 M | 302 M | 302 M | 302 M | 302 M | 245 M | 245 M | 245 M | 245 M | 185 M | 185 M | 185 M | 185 M |
All numbers in USD currency
Balance Sheet is a fundamental financial report of The Boston Beer Company, providing a complete picture of the company’s financial position at a specific point in time. Unlike the income statement, which records the results of operations over a certain period, the balance sheet shows what assets the company owns, what liabilities it has to creditors, and what equity is available to the owners.
For an investor, the balance sheet is important because it allows assessing the company’s financial stability, understanding how much debt it carries, and how dependent it is on borrowed financing. It helps calculate key liquidity and leverage ratios. When analyzing, attention should be paid to the debt-to-equity ratio (Debt/Equity), the amount of cash on the balance sheet, and the ratio of current liabilities to liquid assets.
Features of balance sheet analysis- Vertical and horizontal analysis
Vertical analysis shows the structure of the balance sheet as a percentage of total assets or liabilities, while horizontal analysis shows the dynamics of changes over multiple periods. - Asset quality
It is important to evaluate not only the amount of assets but also their liquidity and realizability. - Accounting for off-balance sheet liabilities
Some liabilities may not be directly reflected in the balance sheet, which requires additional attention.
Balance sheet of other industry stocks – Beverages alcoholic
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|---|---|---|---|---|---|
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Белуга Групп
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Абрау-Дюрсо
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|
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Eastside Distilling
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Molson Coors Beverage Company
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|
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Diageo plc
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|
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Ambev S.A.
ABEV
|
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Compañía Cervecerías Unidas S.A.
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Constellation Brands
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Fomento Económico Mexicano, S.A.B. de C.V.
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Anheuser-Busch InBev
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Willamette Valley Vineyards
WVVI
|
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