Boston Beer Company Inc (SAM) — Financial Flexibility Index

Latest as of September 2025: 0.34x

Boston Beer Company Inc (SAM) has a Financial Flexibility Index of 0.34x as of September 2025. Free cash flow of $114.36 Million (operating CF $101.80 Million minus capex $12.56 Million) represents 0% of total liabilities ($335.62 Million). Check asset allocation strategy of Boston Beer Company Inc to assess the company's strategic physical and investment asset allocation.

Financial Flexibility Index

0.34x
Free Cash Flow / Total Liabilities

Free Cash Flow

$114.36 Million
Operating CF − Capex

Total Liabilities

$335.62 Million
USD

Capital Expenditures

$12.56 Million
USD

Boston Beer Company Inc Financial Flexibility Index (1995–2024)

Historical Financial Flexibility Index trend for Boston Beer Company Inc across 30 annual periods. See SAM working capital efficiency to evaluate short-term liquidity relative to the company's equity base.

Annual Financial Flexibility Index for Boston Beer Company Inc (1995–2024)

Year-by-year free cash flow to debt coverage for Boston Beer Company Inc. For the full company profile including market capitalisation, see SAM market cap overview.

Year Flexibility Index Free Cash Flow (USD) Operating CF Total Liabilities YoY Change
2024 0.97x $325.17 Million $248.89 Million $333.83 Million ▲ +4.2%
2023 0.94x $329.24 Million $265.15 Million $352.06 Million ▲ +13.4%
2022 0.82x $290.53 Million $199.94 Million $352.22 Million ▲ +62.9%
2021 0.51x $204.22 Million $56.30 Million $403.38 Million ▼ -41.9%
2020 0.87x $393.40 Million $253.41 Million $451.26 Million ▼ -31.6%
2019 1.28x $271.48 Million $178.24 Million $212.88 Million ▲ +4.6%
2018 1.22x $218.96 Million $163.45 Million $179.53 Million ▲ +5.5%
2017 1.16x $168.97 Million $135.98 Million $146.10 Million ▲ +0.1%
2016 1.15x $204.10 Million $154.19 Million $176.72 Million ▼ -12.4%
2015 1.32x $242.87 Million $168.68 Million $184.18 Million ▼ -23.9%
2014 1.73x $293.00 Million $141.21 Million $169.02 Million ▲ +22.7%
2013 1.41x $200.64 Million $99.98 Million $141.99 Million ▲ +0.2%
2012 1.41x $161.34 Million $95.33 Million $114.39 Million ▲ +34.0%
2011 1.05x $92.36 Million $72.76 Million $87.74 Million ▲ +20.1%
2010 0.88x $81.44 Million $67.83 Million $92.94 Million ▼ -4.7%
2009 0.92x $82.56 Million $65.56 Million $89.78 Million ▼ -26.2%
2008 1.25x $99.38 Million $39.84 Million $79.73 Million ▼ -2.2%
2007 1.28x $79.40 Million $53.79 Million $62.27 Million ▲ +53.8%
2006 0.83x $38.03 Million $28.98 Million $45.89 Million ▼ -36.0%
2005 1.29x $42.81 Million $28.84 Million $33.08 Million ▲ +58.0%
2004 0.82x $23.83 Million $19.27 Million $29.09 Million ▼ -4.8%
2003 0.86x $21.37 Million $19.64 Million $24.83 Million ▲ +49.0%
2002 0.58x $16.16 Million $13.82 Million $27.97 Million ▼ -24.9%
2001 0.77x $22.55 Million $19.28 Million $29.32 Million ▼ -16.5%
2000 0.92x $22.94 Million $17.34 Million $24.91 Million ▲ +52.8%
1999 0.60x $17.60 Million $13.80 Million $29.20 Million ▼ -11.1%
1998 0.68x $27.60 Million $22.40 Million $40.70 Million ▲ +3.7%
1997 0.65x $22.30 Million $7.00 Million $34.10 Million ▼ -23.5%
1996 0.86x $27.20 Million $15.80 Million $31.80 Million ▲ +179.6%
1995 0.31x $6.70 Million $2.40 Million $21.90 Million
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities