Boston Beer Company Inc Working Capital to Net Assets Ratio
Boston Beer Company Inc 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. Check Boston Beer Company Inc tangible net worth ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Boston Beer Company Inc (1995–2024)
Working capital to net assets ratio of Boston Beer Company Inc from 1995 to 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. See operational self-sufficiency of Boston Beer Company Inc to measure how many days the company can operate on defensive assets alone.
Boston Beer Company Inc Working Capital to Net Assets Ratio by Year (1995–2024)
Boston Beer Company Inc working capital to net assets ratio by year from 1995 to 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. For the complete balance sheet picture, see Boston Beer Company Inc asset portfolio.
| 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 | — |