# THE BOSTON BEER COMPANY, INC. (SAM) FY2026 Q2 Balance Sheet

- Company: THE BOSTON BEER COMPANY, INC. (SAM)
- Period: As of 2026-06-27
- Filing: Q2 FY2026 10-Q, filed 2026-07-23, accession number 0001193125-26-314203
- Page: https://plicit.ai/financials/sam/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/sam-fy2026-q2-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-06-27. The chart shows assets, liabilities and equity at that date.

- **Assets**: 1,255,094,000 US dollars
- **Current assets**: 515,812,000 US dollars
- **Non-current assets**: 739,282,000 US dollars
- **Liabilities**: 540,522,000 US dollars
- **Current liabilities**: 493,563,000 US dollars
- **Non-current liabilities**: 46,959,000 US dollars
- **Equity**: 714,572,000 US dollars
- **Cash and cash equivalents**: 265,549,000 US dollars
- **Inventories, net**: 118,118,000 US dollars
- **Accounts receivable, net**: 100,495,000 US dollars
- **Prepaid expenses and other current assets**: 27,184,000 US dollars
- **Income tax receivable**: 4,466,000 US dollars
- **Property, plant, and equipment, net**: 554,911,000 US dollars
- **Goodwill**: 112,529,000 US dollars
- **Operating right-of-use assets**: 24,716,000 US dollars
- **Other assets**: 19,520,000 US dollars
- **Intangible assets, net**: 13,907,000 US dollars
- **Note receivable**: 7,783,000 US dollars
- **Third-party production prepayments**: 5,916,000 US dollars
- **Accrued litigation expenses**: 192,646,000 US dollars
- **Accrued expenses and other current liabilities**: 166,201,000 US dollars
- **Accounts payable**: 125,029,000 US dollars
- **Current operating lease liabilities**: 9,687,000 US dollars
- **Non-current operating lease liabilities**: 21,863,000 US dollars
- **Deferred income taxes, net**: 21,347,000 US dollars
- **Other liabilities**: 3,749,000 US dollars
- **Additional paid-in capital**: 709,867,000 US dollars
- **Retained earnings**: 5,216,000 US dollars
- **Common Stock - Common Class A**: 82,000 US dollars
- **Common Stock - Common Class B**: 21,000 US dollars
- **Accumulated other comprehensive loss**: negative 614,000 US dollars
- **Gross equity (calculated)**: 715,186,000 US dollars. Net equity plus the magnitudes of its negative contributions equals gross positive equity. The negative contributions enter this reconciliation as add-backs; their filed signs stay negative.

### Chart connections

- Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.