Boston Beer Co. Q2 2024 10-Q Filed

Ticker: SAM · Form: 10-Q · Filed: 2024-07-25T00:00:00.000Z

Sentiment: neutral

Topics: 10-Q, earnings, beverages, licensing

TL;DR

Boston Beer's Q2 10-Q is in, check the Pepsico deal details.

AI Summary

Boston Beer Co. Inc. filed its 10-Q for the period ending June 29, 2024. The filing details financial performance and operational updates for the second quarter. Key financial data and business segments are presented, including information related to their licensing agreement with Pepsico Inc.

Why It Matters

This filing provides investors with the latest financial health and operational performance of Boston Beer Co., crucial for understanding the company's trajectory in the competitive beverage market.

Risk Assessment

Risk Level: medium — The company operates in a dynamic consumer goods market with significant competition and evolving consumer preferences.

Key Numbers

Key Players & Entities

FAQ

What is the reporting period for this 10-Q filing?

The reporting period for this 10-Q filing is the quarter ended June 29, 2024.

When was this 10-Q filing submitted to the SEC?

This 10-Q filing was submitted on July 25, 2024.

What is the company's Central Index Key (CIK)?

The company's Central Index Key (CIK) is 0000949870.

Does the filing mention any specific agreements?

Yes, the filing mentions the 'Pepsi Licensing Agreement' with Pepsico Inc.

What is the Standard Industrial Classification (SIC) code for Boston Beer Co. Inc.?

The Standard Industrial Classification (SIC) code for Boston Beer Co. Inc. is 2082 (MALT BEVERAGES).

Filing Stats: 4,435 words · 18 min read · ~15 pages · Grade level 14.2 · Accepted 2024-07-25 16:31:09

Key Financial Figures

Filing Documents

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 19 Item 3.

Quantitative and Qualitative Disclosures about Market Risk

Quantitative and Qualitative Disclosures about Market Risk 24 Item 4.

Controls and Procedures

Controls and Procedures 24 PART II. OTHER INFORMATION Item 1.

Legal Proceedings

Legal Proceedings 25 Item 1A.

Risk Factors

Risk Factors 25 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 26 Item 3. Defaults Upon Senior Securities 26 Item 4. Mine Safety Disclosures 26 Item 5. Other Information 26 Item 6. Exhibits 27

SIGNATURES

SIGNATURES 28 EX-31.1 Section 302 CEO Certification EX-31.2 Section 302 CFO Certification EX-32.1 Section 906 CEO Certification EX-32.2 Section 906 CFO Certification 2 Table of Contents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

CONDENSED CONSOLIDATED F INANCIAL STATEMENTS (UNAUDITED)

Item 1. CONDENSED CONSOLIDATED F INANCIAL STATEMENTS (UNAUDITED) THE BOSTON BEER COMPANY, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED B ALANCE SHEETS (in thousands, except per share data) (unaudited) June 29, 2024 December 30, 2023 Assets Current Assets: Cash and cash equivalents $ 219,295 $ 298,491 Accounts receivable 125,452 66,997 Inventories 152,296 115,773 Prepaid expenses and other current assets 28,046 20,538 Income tax receivable 1,160 1,711 Total current assets 526,249 503,510 Property, plant, and equipment, net 626,860 642,509 Operating right-of-use assets 31,711 35,559 Goodwill 112,529 112,529 Intangible assets, net 59,517 59,644 Third-party production prepayments 24,278 33,581 Note receivable 18,890 — Other assets 35,412 42,661 Total assets $ 1,435,446 $ 1,429,993 Liabilities and Stockholders' Equity Current Liabilities: Accounts payable $ 114,989 $ 87,245 Accrued expenses and other current liabilities 147,477 126,930 Current operating lease liabilities 7,481 9,113 Total current liabilities 269,947 223,288 Deferred income taxes, net 85,908 85,721 Non-current operating lease liabilities 32,981 36,161 Other liabilities 6,075 6,894 Total liabilities 394,911 352,064 Commitments and Contingencies (See Note I) Stockholders' Equity: Class A Common Stock, $ 0.01 par value; 22,700,000 shares authorized; 9,695,415 and 10,033,303 issued and outstanding as of June 29, 2024 and December 30, 2023 respectively 97 100 Class B Common Stock, $ 0.01 par value; 4,200,000 shares authorized; 2,068,000 issued and outstanding at June 29, 2024 and December 30, 2023 21 21 Additional paid-in capital 668,089 656,297 Accumulated other comprehensive loss ( 278 ) ( 57 ) Retained earnings 372,606 421,568 Total stockholders' equity 1,040,535 1,077,929 Total liabilities and stock

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