The Boston Beer Company Accounts Receivables 2011-2025 | SAM

Accounts receivable — is the amount of money owed to a company by other organizations, individuals, or the government. It arises when a company has already delivered goods, performed work, or provided services, but has not yet received payment for them.

Examples of accounts receivable

Customers have not paid invoices for delivered products
An advance has been paid to a supplier, but goods have not yet been received
Employees have not reported on accountable amounts
The government must refund tax overpayments
Outstanding loans issued

Importance of accounts receivable in company analysis

Asset quality
Accounts receivable are part of current assets. But they are not cash — they are promises. Investors assess how realistic these promises are to be collected. The higher the share of overdue or doubtful receivables, the greater the risk of asset impairment.
Impact on cash flow
Even if a company shows a profit, the money can be "tied up" in receivables. This means profit does not turn into actual cash, and the company may face liquidity shortages.
Assessment of management efficiency
The following accounts receivable turnover ratios are commonly used:
Receivables turnover = Revenue / Average accounts receivable
(the higher — the better)

Days Sales Outstanding (DSO) = 365 / Turnover
(the fewer days — the faster customers pay)

If the DSO is constantly increasing — this is a red flag — customers are delaying payments, and money gets stuck in settlements.

Annual Accounts Receivables The Boston Beer Company

2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011
16.7 M	67 M	56.7 M	55 M	78.4 M	54.4 M	34.1 M	33.7 M	36.7 M	39 M	36.9 M	42 M	31.5 M	23.2 M

All numbers in USD currency

Indicator range from annual reports

Maximum	Minimum	Average
78.4 M	16.7 M	43.2 M

Quarterly Accounts Receivables The Boston Beer Company

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
11 M	10.9 M	16.8 M	94.1 M	125 M	73 M	88 M	117 M	80.1 M	56.7 M	92.3 M	119 M	102 M	55 M	83.1 M	113 M	55 M	78.4 M	78.4 M	78.4 M	78.4 M	54.4 M	54.4 M	54.4 M	54.4 M	34.1 M	34.1 M	34.1 M	34.1 M	33.7 M	33.7 M	33.7 M	33.7 M	36.7 M	36.7 M	36.7 M	36.7 M	39 M	39 M	39 M	39 M	36.9 M	36.9 M	36.9 M	36.9 M	42 M	42 M	42 M	42 M	31.5 M	31.5 M	31.5 M	31.5 M	23.2 M	23.2 M	23.2 M	23.2 M

All numbers in USD currency

Indicator range from quarterly reporting

Maximum	Minimum	Average
125 M	10.9 M	51.4 M

Accounts Receivables of other stocks in the Beverages alcoholic industry

Issuer	Accounts Receivables	Price	% 24h	Market Cap	Country
Anheuser-Busch InBev BUD	6 M	$ 64.15	0.51 %	$ 116 B	Belgium
Eastside Distilling EAST	134 K	-	-0.71 %	$ 949 K	USA
Willamette Valley Vineyards WVVI	2.99 M	$ 3.03	-1.62 %	$ 15 M	USA
Constellation Brands STZ	902 M	$ 139.04	-0.91 %	$ 24.2 B	USA
Molson Coors Beverage Company TAP	693 M	$ 46.31	-0.04 %	$ 9.67 B	Canada