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. Also explore Boston Beer Company Inc assets under control for the complete picture of this company's asset base.
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. Check how tangible is Boston Beer Company Inc's equity to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Boston Beer Company Inc (1995–2024)
Year-by-year earnings quality comparison for Boston Beer Company Inc. For live market cap and the full company financial profile, see SAM market cap.
| 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 | — |