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 how aggressively does Boston Beer Company Inc reinvest cash to assess the company's total reinvestment commitment from operating cash flow.

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. For the full cash flow conversion analysis, see Boston Beer Company Inc operating cash flow efficiency.

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. Explore SAM cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

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