Boston Beer Company Inc Cash Flow Quality Index
Boston Beer Company Inc 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. See Boston Beer Company Inc (SAM) flexibility index to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Boston Beer Company Inc (1995–2024)
Cash flow quality index of Boston Beer Company Inc from 1995 to 2024. Historical Cash Flow Quality Index for Boston Beer Company Inc across 30 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore SAM cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Boston Beer Company Inc Cash Flow Quality Index by Year (1995–2024)
Boston Beer Company Inc cash flow quality index by year from 1995 to 2024. Year-by-year earnings quality comparison for Boston Beer Company Inc. For the full cash flow conversion analysis, see cash flow conversion of 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 | — |