THE BOSTON BEER COMPANY, INC. (SAM) FY2026 YTD Q2 Statement of Cash Flows
2025-12-28 to 2026-06-27
Statement of Cash Flows
2025-12-28 to 2026-06-27
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Chart details
THE BOSTON BEER COMPANY, INC. cash flow reconciliation, Dec 28, 2025 through Jun 27, 2026
Cash flows for Dec 28, 2025 through Jun 27, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 27, 2025. Ending cash: Jun 27, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Dec 27, 2025
- 223,378,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 117,575,000 US dollars. Net cash provided.
- Net (loss) income
- negative 93,694,000 US dollars
- Depreciation and amortization
- 42,563,000 US dollars
- Litigation expense
- 192,646,000 US dollars
- Gain on sale of property, plant, and equipment
- negative 78,000 US dollars
- Impairment of brewery assets
- 236,000 US dollars
- Change in right-of-use assets
- 5,513,000 US dollars
- Income tax receivable
- 19,793,000 US dollars
- Other non-cash income
- negative 282,000 US dollars
- Stock-based compensation expense
- 11,470,000 US dollars
- Other non-current assets
- negative 242,000 US dollars
- Deferred income taxes
- negative 43,439,000 US dollars
- Brewery-related assets and cloud computing
- 3,000,000 US dollars
- Accrued expenses and other current liabilities
- 27,322,000 US dollars
- Other non-current liabilities
- negative 254,000 US dollars
- Accounts receivable
- negative 43,399,000 US dollars
- Inventories
- negative 25,801,000 US dollars
- Prepaid expenses and other current assets
- negative 7,091,000 US dollars
- Third-party production prepayments
- 1,183,000 US dollars
- Accounts payable
- 34,452,000 US dollars
- Operating lease liabilities
- negative 6,323,000 US dollars
- Investing activities
- negative 22,787,000 US dollars. Net cash used.
- Purchases of property, plant, and equipment
- negative 22,865,000 US dollars
- Proceeds from disposal of property, plant, and equipment
- 78,000 US dollars
- Financing activities
- negative 52,617,000 US dollars. Net cash used.
- Repurchases and retirement of Class A common stock
- negative 49,957,000 US dollars
- Proceeds from exercise of stock options and sale of investment shares
- 1,158,000 US dollars
- Cash paid on finance leases
- negative 847,000 US dollars
- Payment of tax withholding on stock-based payment awards and investment shares
- negative 2,971,000 US dollars
- Operating adjustment reconciliation
- 338,178,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- financing gross reconciliation
- 53,775,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- investing gross reconciliation
- 22,865,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- Exchange-rate effect
- 0 US dollars
- Ending cash on Jun 27, 2026
- 265,549,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 340,953,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 42,171,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
- Operating cash flow
- 117,575,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 22,865,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 94,710,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.
Chart connections
- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net loss −$93.69M + net operating adjustments $211.27M = operating cash +$117.58M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 117,575,000 US dollars minus 22,865,000 US dollars equals 94,710,000 US dollars.
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