Boston Beer Company Inc (SAM) — Cash Flow Quality Index
Boston Beer Company Inc (SAM) has a Cash Flow Quality Index of 2.21x as of September 2025. Operating cash flow of $101.80 Million exceeds net income of $46.16 Million, indicating high earnings quality where cash backs reported profits. Explore how well can Boston Beer Company Inc service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Boston Beer Company Inc Cash Flow Quality Index (1995–2024)
Historical Cash Flow Quality Index for Boston Beer Company Inc across 30 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see SAM cash flow metrics.
Annual Cash Flow Quality Index for Boston Beer Company Inc (1995–2024)
Year-by-year earnings quality comparison for Boston Beer Company Inc.
| Year | Quality Index | Operating CF (USD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 4.17x | $248.89 Million | $59.70 Million | ▲ +19.9% |
| 2023 | 3.48x | $265.15 Million | $76.25 Million | ▲ +17.0% |
| 2022 | 2.97x | $199.94 Million | $67.26 Million | ▼ -23.2% |
| 2021 | 3.87x | $56.30 Million | $14.55 Million | ▲ +193.0% |
| 2020 | 1.32x | $253.41 Million | $191.96 Million | ▼ -18.5% |
| 2019 | 1.62x | $178.24 Million | $110.04 Million | ▼ -8.2% |
| 2018 | 1.76x | $163.45 Million | $92.66 Million | ▲ +28.5% |
| 2017 | 1.37x | $135.98 Million | $99.05 Million | ▼ -22.2% |
| 2016 | 1.77x | $154.19 Million | $87.35 Million | ▲ +3.0% |
| 2015 | 1.71x | $168.68 Million | $98.41 Million | ▲ +10.1% |
| 2014 | 1.56x | $141.21 Million | $90.74 Million | ▲ +9.6% |
| 2013 | 1.42x | $99.98 Million | $70.39 Million | ▼ -11.4% |
| 2012 | 1.60x | $95.33 Million | $59.47 Million | ▲ +45.5% |
| 2011 | 1.10x | $72.76 Million | $66.06 Million | ▼ -18.6% |
| 2010 | 1.35x | $67.83 Million | $50.14 Million | ▼ -35.8% |
| 2009 | 2.11x | $65.56 Million | $31.12 Million | ▼ -57.2% |
| 2008 | 4.93x | $39.84 Million | $8.09 Million | ▲ +106.0% |
| 2007 | 2.39x | $53.79 Million | $22.49 Million | ▲ +50.2% |
| 2006 | 1.59x | $28.98 Million | $18.19 Million | ▼ -14.1% |
| 2005 | 1.85x | $28.84 Million | $15.56 Million | ▲ +20.2% |
| 2004 | 1.54x | $19.27 Million | $12.50 Million | ▼ -17.1% |
| 2003 | 1.86x | $19.64 Million | $10.56 Million | ▲ +15.1% |
| 2002 | 1.62x | $13.82 Million | $8.55 Million | ▼ -34.3% |
| 2001 | 2.46x | $19.28 Million | $7.83 Million | ▲ +59.6% |
| 2000 | 1.54x | $17.34 Million | $11.24 Million | ▲ +24.1% |
| 1999 | 1.24x | $13.80 Million | $11.10 Million | ▼ -56.2% |
| 1998 | 2.84x | $22.40 Million | $7.90 Million | ▲ +207.8% |
| 1997 | 0.92x | $7.00 Million | $7.60 Million | ▼ -51.0% |
| 1996 | 1.88x | $15.80 Million | $8.40 Million | ▲ +887.5% |
| 1995 | 0.19x | $2.40 Million | $12.60 Million | — |