Boston Beer Company Inc (SAM) Key Ratios
$170.95
As on 04-Sep-2026 13:34EDT
Market cap
$1,914 Mln
Revenue (TTM)
$2,087 Mln
P/E Ratio
--
P/B Ratio
2.7
Div. Yield
0 %
Key Ratios and Highlights
| Growth Score (%) | Quarterly | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | QoQ | YoY | 1-Year | 3-Years | 5-Years |
| Revenue | 40.06 | 3.37 | 1.83 | 0.48 | -0.14 |
| EBIT | -- | -- | -184.08 | -209.66 | -187.87 |
| Net Profit | 135.50 | -14.67 | -188.02 | -215.28 | -178.45 |
| EPS | 135.87 | -8.83 | -195.10 | -208.58 | -181.15 |
| Book Value | -- | -- | -0.11 | -2.69 | 0.61 |
| Key Ratios (%) | Average | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | 3-Years | 5-Years | TTM | Dec-25 | Dec-24 |
| EBIT-Margin
| 6.99 | 5.95 | -7.44 | 7.35 | 7.54 |
| Net Margin
| -- | 1.96 | -3.36 | -- | -- |
| Return on equity
| 8.47 | 6.69 | -8.98 | 12.31 | 5.99 |
| Return on Capital
| 8.11 | 6.39 | -- | 11.80 | 5.74 |
| Return on Assets
| 6.23 | 4.90 | -4.27 | 8.88 | 4.45 |
| Debt to Equity (x)
| -- | -- | 0.00 | 0.04 | 0.04 |
Profitability
ROCE
--
--
Earning before interest and taxes / (Average net worth + Average total Debt) * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
--
|
11.80
|
5.74
|
6.79
|
6.21
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
ROE
-8.98
--
Profit after tax / Average Net worth * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
-8.98
|
12.31
|
5.99
|
7.10
|
6.56
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
ROA
-4.27
--
Profit after tax / Average Total assets * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
-4.27
|
8.88
|
4.45
|
5.35
|
4.79
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
EBIT Margin
-7.44
--
Operating profit (EBIT) / Net Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
-7.44
|
7.35
|
7.54
|
6.06
|
6.03
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Net Margin
-3.36
--
Net profit / Total Income (Net sales plus other income) * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
-3.36
|
5.20
|
2.97
|
3.80
|
3.22
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Cash Profit Margin
--
--
(Net profit + Depreciation) / Gross Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
--
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Revenue Growth
1.83
--
Year on year growth in net sales
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
1.83
|
0.04
|
0.00
|
-0.04
|
0.02
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
EBIT Growth
-184.08
--
Year on year growth in operating profit (EBIT)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
-184.08
|
1.10
|
24.60
|
-3.35
|
120.47
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Net Profit Growth
-188.02
--
Year on year growth in profit after tax
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
-188.02
|
81.71
|
-21.71
|
13.36
|
362.19
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
EPS Growth
-195.10
--
Year on year growth in earnings per share
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
-195.10
|
0.97
|
-0.17
|
0.15
|
3.65
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Book Value Growth
-16.32
--
Year on year growth in book value per share
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
-16.32
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Solvency
Debt to Equity
--
--
Total debt / Net worth
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
--
|
0.04
|
0.04
|
0.04
|
0.05
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Short term debt to equity ratio
0.01
--
(Short term borrowings / Net worth)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
0.01
|
0.02
|
0.01
|
0.01
|
0.01
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Current Ratio
1.05
--
Current Assets / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
1.05
|
1.65
|
1.80
|
2.25
|
2.07
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Quick Ratio
0.81
--
(Current Assets - Inventory) / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
0.81
|
1.29
|
1.30
|
1.74
|
1.35
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Interest Coverage
--
--
Earning before interest and taxes (EBIT) / Interest Expenses
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
--
|
--
|
--
|
11.08
|
49.22
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Operating Efficiency
Debtors to sales
4.82
--
Debtors outstanding / Net Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
4.82
|
3.90
|
3.38
|
3.42
|
3.20
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Asset Turnover
1.27
--
Sales / Average Total Assets
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
1.27
|
1.71
|
1.50
|
1.41
|
1.49
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Receivable days
--
--
Average Debtors / Sales * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
--
|
13.08
|
12.41
|
12.32
|
15.31
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Inventory Days
--
--
Average Inventory / Sales * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
--
|
33.75
|
38.01
|
41.73
|
44.24
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Payable days
--
--
Average Creditors / Cost of goods sold * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
--
|
29.33
|
28.48
|
27.09
|
25.30
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Cash Conversion Cycle
--
--
Receivable Days + Inventory Days - Payable Days
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
--
|
17.49
|
21.94
|
26.97
|
34.25
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Valuation
Price / Earnings
--
--
Current share price divided by earning per share in the last twelve months
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
--
|
19.06
|
57.59
|
55.14
|
60.40
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Price / Book Value
2.75
--
Current share price divided by book value per share in the latest financial year
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
2.75
|
2.44
|
3.75
|
3.90
|
3.80
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Dividend Yield
--
--
Dividend per share in the past twelve months divided by current share price
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
--
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
EV/EBITDA
9.01
--
Enterprise Value (Current Market Capitalisation + Total Debt - Cash & Equivalents) / Earnings before interest, taxes, depreciation and taxes (EBITDA)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
9.01
|
7.72
|
13.28
|
18.82
|
18.98
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Market Cap
1,914
--
Current Share price multiplied by latest total number of shares outstanding
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Boston Beer Company Inc (SAM)
|
1,914
|
--
|
--
|
--
|
--
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|