Boston Beer Company Inc (SAM) — Working Capital to Net Assets Ratio
Boston Beer Company Inc (SAM) has a Working Capital to Net Assets ratio of 23.0% as of September 2025. Working capital of $209.23 Million (current assets of $461.79 Million minus current liabilities of $252.56 Million) is measured against net assets of $910.98 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See SAM defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Boston Beer Company Inc Working Capital to Net Assets (1995–2024)
This chart shows how Boston Beer Company Inc's Working Capital to Net Assets ratio has evolved across 30 annual periods from 1995 to 2024. As of September 2025, the ratio stands at 23.0%, reflecting working capital of $209.23 Million against net assets of $910.98 Million USD. For the complete balance sheet picture, see SAM total assets.
Annual Working Capital to Net Assets for Boston Beer Company Inc (1995–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Boston Beer Company Inc from 1995 to 2024, covering 30 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. Check asset resilience ratio of Boston Beer Company Inc to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 20.3% | $185.66 Million | $916.19 Million | $417.29 Million | $231.63 Million | ▼ -5.7 pp |
| 2023 | 26.0% | $280.22 Million | $1.08 Billion | $503.51 Million | $223.29 Million | ▲ +5.5 pp |
| 2022 | 20.5% | $219.00 Million | $1.07 Billion | $423.27 Million | $204.27 Million | ▲ +11.3 pp |
| 2021 | 9.2% | $90.23 Million | $983.41 Million | $345.34 Million | $255.11 Million | ▼ -6.9 pp |
| 2020 | 16.1% | $153.75 Million | $956.97 Million | $413.17 Million | $259.42 Million | ▲ +10.9 pp |
| 2019 | 5.2% | $38.00 Million | $735.64 Million | $218.65 Million | $180.65 Million | ▼ -19.0 pp |
| 2018 | 24.1% | $111.06 Million | $460.32 Million | $231.57 Million | $120.51 Million | ▲ +8.4 pp |
| 2017 | 15.7% | $66.59 Million | $423.52 Million | $168.35 Million | $101.76 Million | ▼ -6.6 pp |
| 2016 | 22.3% | $99.72 Million | $446.58 Million | $201.24 Million | $101.52 Million | ▼ -2.1 pp |
| 2015 | 24.4% | $112.44 Million | $461.22 Million | $223.60 Million | $111.16 Million | ▲ +2.1 pp |
| 2014 | 22.3% | $97.29 Million | $436.14 Million | $207.46 Million | $110.17 Million | ▲ +2.5 pp |
| 2013 | 19.8% | $59.90 Million | $302.08 Million | $164.28 Million | $104.38 Million | ▼ -10.1 pp |
| 2012 | 30.0% | $73.45 Million | $245.09 Million | $162.34 Million | $88.89 Million | ▼ -1.8 pp |
| 2011 | 31.8% | $58.67 Million | $184.75 Million | $125.72 Million | $67.05 Million | ▲ +7.7 pp |
| 2010 | 24.0% | $39.80 Million | $165.59 Million | $112.00 Million | $72.20 Million | ▲ +1.4 pp |
| 2009 | 22.7% | $39.24 Million | $173.16 Million | $113.03 Million | $73.79 Million | ▲ +21.4 pp |
| 2008 | 1.3% | $1.80 Million | $140.03 Million | $68.85 Million | $67.06 Million | ▼ -56.9 pp |
| 2007 | 58.2% | $77.74 Million | $133.59 Million | $135.79 Million | $58.06 Million | ▼ -15.2 pp |
| 2006 | 73.4% | $79.69 Million | $108.59 Million | $120.56 Million | $40.87 Million | ▲ +3.1 pp |
| 2005 | 70.3% | $60.45 Million | $85.98 Million | $89.19 Million | $28.74 Million | ▼ -8.2 pp |
| 2004 | 78.5% | $61.53 Million | $78.37 Million | $87.77 Million | $26.24 Million | ▲ +5.1 pp |
| 2003 | 73.4% | $45.92 Million | $62.52 Million | $67.82 Million | $21.90 Million | ▼ -1.0 pp |
| 2002 | 74.4% | $58.67 Million | $78.83 Million | $83.54 Million | $24.87 Million | ▲ +2.7 pp |
| 2001 | 71.7% | $56.07 Million | $78.18 Million | $80.47 Million | $24.40 Million | ▲ +6.6 pp |
| 2000 | 65.1% | $47.96 Million | $73.69 Million | $68.41 Million | $20.45 Million | ▼ -5.3 pp |
| 1999 | 70.4% | $58.80 Million | $83.50 Million | $82.30 Million | $23.50 Million | ▲ +6.9 pp |
| 1998 | 63.5% | $52.10 Million | $82.00 Million | $89.50 Million | $37.40 Million | ▼ -7.4 pp |
| 1997 | 71.0% | $50.60 Million | $71.30 Million | $73.90 Million | $23.30 Million | ▼ -2.8 pp |
| 1996 | 73.8% | $47.80 Million | $64.80 Million | $77.70 Million | $29.90 Million | ▼ -8.9 pp |
| 1995 | 82.7% | $45.30 Million | $54.80 Million | $65.30 Million | $20.00 Million | — |