Boston Beer (SAM) Ratios

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Boston Beer Ratios

MX:SAM's free cash flow for Q2 2026 was $0.47. For the 2026 fiscal year, MX:SAM's free cash flow was decreased by $ and operating cash flow was $0.12. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	1.05	1.65	1.80	2.25	2.07
Quick Ratio	0.81	1.29	1.30	1.74	1.35
Cash Ratio	0.54	0.88	0.91	1.34	0.88
Solvency Ratio	0.04	0.57	0.46	0.47	0.42
Operating Cash Flow Ratio	0.53	1.07	1.07	1.19	0.98
Short-Term Operating Cash Flow Coverage	26.77	0.00	0.00	0.00	0.00
Net Current Asset Value	$ -24.71M	$ 70.26M	$ 83.46M	$ 151.45M	$ 71.05M
Leverage Ratios
Debt-to-Assets Ratio	0.03	0.03	0.03	0.03	0.04
Debt-to-Equity Ratio	0.04	0.04	0.04	0.04	0.05
Debt-to-Capital Ratio	0.04	0.04	0.04	0.04	0.05
Long-Term Debt-to-Capital Ratio	0.03	0.03	0.00	0.00	0.00
Financial Leverage Ratio	1.76	1.41	1.36	1.33	1.33
Debt Service Coverage Ratio	2.18	0.00	0.00	0.00	0.00
Interest Coverage Ratio	0.00	0.00	0.00	0.00	0.00
Debt to Market Cap	0.02	0.01	0.00	0.00	0.00
Interest Debt Per Share	3.05	3.57	3.29	3.70	4.40
Net Debt to EBITDA	-28.67	-0.76	-0.70	-1.21	-0.61
Profitability Margins
Gross Profit Margin	45.09%	45.64%	44.40%	42.44%	41.24%
EBIT Margin	-4.05%	7.35%	7.54%	6.06%	6.03%
EBITDA Margin	0.39%	11.69%	12.21%	10.45%	9.92%
Operating Profit Margin	5.82%	6.94%	3.77%	4.98%	4.34%
Pretax Profit Margin	-3.98%	7.35%	4.35%	5.46%	4.37%
Net Profit Margin	-3.36%	5.20%	2.97%	3.80%	3.22%
Continuous Operations Profit Margin	-3.36%	5.20%	2.97%	3.80%	3.22%
Net Income Per EBT	84.37%	70.68%	68.14%	69.58%	73.56%
EBT Per EBIT	-68.42%	105.92%	115.31%	109.59%	100.71%
Return on Assets (ROA)	-5.58%	9.09%	4.78%	5.33%	4.73%
Return on Equity (ROE)	-8.89%	12.82%	6.52%	7.07%	6.29%
Return on Capital Employed (ROCE)	15.94%	15.40%	7.46%	8.29%	7.46%
Return on Invested Capital (ROIC)	13.28%	10.74%	5.05%	5.72%	5.45%
Return on Tangible Assets	-6.21%	10.17%	5.32%	6.06%	5.46%
Earnings Yield	-3.70%	5.19%	1.68%	1.80%	1.66%
Efficiency Ratios
Receivables Turnover	20.77	25.66	29.56	29.23	31.29
Payables Turnover	9.17	11.95	12.82	13.25	14.58
Inventory Turnover	9.70	12.26	9.55	9.99	8.27
Fixed Asset Turnover	3.60	3.43	3.13	2.96	2.94
Asset Turnover	1.66	1.75	1.61	1.40	1.47
Working Capital Turnover Ratio	-461.91	11.90	8.64	8.05	13.52
Cash Conversion Cycle	15.37	13.44	22.09	21.49	30.74
Days of Sales Outstanding	17.57	14.23	12.35	12.49	11.66
Days of Inventory Outstanding	37.62	29.77	38.21	36.55	44.11
Days of Payables Outstanding	39.82	30.55	28.46	27.54	25.03
Operating Cycle	55.20	43.99	50.56	49.03	55.78
Cash Flow Ratios
Operating Cash Flow Per Share	25.03	25.49	21.14	21.66	16.23
Free Cash Flow Per Share	19.89	20.34	14.66	16.42	8.88
CapEx Per Share	5.14	5.15	6.48	5.23	7.35
Free Cash Flow to Operating Cash Flow	0.79	0.80	0.69	0.76	0.55
Dividend Paid and CapEx Coverage Ratio	4.87	4.95	3.26	4.14	2.21
Capital Expenditure Coverage Ratio	4.87	4.95	3.26	4.14	2.21
Operating Cash Flow Coverage Ratio	8.22	7.13	6.42	5.86	3.69
Operating Cash Flow to Sales Ratio	0.12	0.13	0.12	0.13	0.10
Free Cash Flow Yield	10.81%	10.32%	4.87%	4.75%	2.69%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-26.94	19.92	59.39	55.49	60.34
Price-to-Sales (P/S) Ratio	0.91	1.00	1.76	2.11	1.94
Price-to-Book (P/B) Ratio	2.65	2.47	3.87	3.93	3.80
Price-to-Free Cash Flow (P/FCF) Ratio	9.25	9.69	20.54	21.04	37.11
Price-to-Operating Cash Flow Ratio	7.31	7.73	14.24	15.96	20.30
Price-to-Earnings Growth (PEG) Ratio	0.15	0.21	-3.19	3.93	0.17
Price-to-Fair Value	2.65	2.47	3.87	3.93	3.80
Enterprise Value Multiple	204.73	7.80	13.72	18.95	18.96
Enterprise Value	1.67B	1.90B	3.37B	3.98B	3.93B
EV to EBITDA	204.73	7.80	13.72	18.95	18.96
EV to Sales	0.80	0.91	1.68	1.98	1.88
EV to Free Cash Flow	8.11	8.83	19.54	19.78	35.96
EV to Operating Cash Flow	6.44	7.04	13.55	15.00	19.67
Tangible Book Value Per Share	56.78	67.85	66.86	73.98	71.42
Shareholders’ Equity Per Share	68.99	79.86	77.81	88.04	86.75
Tax and Other Ratios
Effective Tax Rate	0.16	0.29	0.32	0.30	0.26
Revenue Per Share	201.50	196.97	170.96	164.06	169.71
Net Income Per Share	-6.76	10.24	5.07	6.23	5.46
Tax Burden	0.84	0.71	0.68	0.70	0.74
Interest Burden	0.98	1.00	0.58	0.90	0.73
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.40	0.38	0.37	0.09	0.08
Stock-Based Compensation to Revenue	0.01	0.01	<0.01	<0.01	<0.01
Income Quality	-3.70	2.49	4.17	3.48	2.97

Currency in USD