Boston Beer Co (Boston Beer Co) Days Sales Outstanding

: 17.96 (As of Dec. 2023)

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Boston Beer Co's average Accounts Receivable for the three months ended in Dec. 2023 was $77 Mil. Boston Beer Co's Revenue for the three months ended in Dec. 2023 was $394 Mil. Hence, Boston Beer Co's Days Sales Outstanding for the three months ended in Dec. 2023 was 17.96.

The historical rank and industry rank for Boston Beer Co's Days Sales Outstanding or its related term are showing as below:

SAM' s Days Sales Outstanding Range Over the Past 10 Years
Min: 9.75 Med: 13.44 Max: 15.94
Current: 14.86

During the past 13 years, Boston Beer Co's highest Days Sales Outstanding was 15.94. The lowest was 9.75. And the median was 13.44.

SAM's Days Sales Outstanding is ranked better than
80% of 210 companies
in the Beverages - Alcoholic industry
Industry Median: 43.92 vs SAM: 14.86

Boston Beer Co's Days Sales Outstanding increased from Dec. 2022 (15.19) to Dec. 2023 (17.96).

Boston Beer Co Days Sales Outstanding Historical Data

The historical data trend for Boston Beer Co's Days Sales Outstanding can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

* Premium members only.

Boston Beer Co Annual Data

Trend

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Days Sales Outstanding

12.92

13.95

11.83

9.75

11.24

Boston Beer Co Quarterly Data
	Mar19	Jun19	Sep19	Dec19	Mar20	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23
Days Sales Outstanding																15.19	15.22	14.91	15.55	17.96

Competitive Comparison

For the Beverages - Brewers subindustry, Boston Beer Co's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.

Boston Beer Co Days Sales Outstanding Distribution

For the Beverages - Alcoholic industry and Consumer Defensive sector, Boston Beer Co's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Boston Beer Co's Days Sales Outstanding falls into.

Boston Beer Co Days Sales Outstanding Calculation

Days Sales Outstanding measures the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Accounts Receivable can be measured by Days Sales Outstanding.

Boston Beer Co's Days Sales Outstanding for the fiscal year that ended in Dec. 2023 is calculated as

	Days Sales Outstanding (A: Dec. 2023 )
=	Average Accounts Receivable					/	Revenue	*	Days in Period
=	( (Accounts Receivable (A: Dec. 2022 )	+	Accounts Receivable (A: Dec. 2023 ))	/	count )	/	Revenue (A: Dec. 2023 )	*	Days in Period
=	( (56.672	+	66.997)	/	2 )	/	2008.625	*	365
=	61.8345					/	2008.625	*	365
=	11.24

Boston Beer Co's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

	Days Sales Outstanding (Q: Dec. 2023 )
=	Average Accounts Receivable					/	Revenue	*	Days in Period
=	( (Accounts Receivable (A: Sep. 2023 )	+	Accounts Receivable (A: Dec. 2023 ))	/	count )	/	Revenue (A: Dec. 2023 )	*	Days in Period
=	( (87.977	+	66.997)	/	2 )	/	393.722	*	365 / 4
=	77.487					/	393.722	*	365 / 4
=	17.96

Boston Beer Co (NYSE:SAM) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.

Boston Beer Co Days Sales Outstanding Related Terms

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Boston Beer Co (Boston Beer Co) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Beverages - Alcoholic » Boston Beer Co Inc (NYSE:SAM) » Definitions » Days Sales Outstanding

Traded in Other Exchanges

SAM:Mexico BBEA:Germany

Address

One Design Center Place, Suite 850, Boston, MA, USA, 02210

Website

https://www.bostonbeer.com

Boston Beer is a top player in high-end malt beverages and adjacent categories in the U.S., with strong positions in craft beer, flavored malt beverage, hard cider, and hard seltzer. The bulk of volume and revenue is concentrated in four brands, including Samuel Adams, Angry Orchard, Twisted Tea, and Truly Hard Seltzer. Beverages are produced using a hybrid model leveraging both in-house capacities and third-party breweries through contract arrangements. While the firm is required to use distributors to reach end markets including retailers and on-premises operators, it also employs 500 internal sales representatives to educate the market about its products. The firm generates over 95% of sales in the U.S.

Executives

Carolyn L. O'boyle	officer: Chief People Officer	THE BOSTON BEER COMPANY, INC., ONE DESIGN CENTER PL., STE. 850, BOSTON MA 02210
Diego Reynoso	officer: CFO and Treasurer	7078 SHADY OAK ROAD, EDEN PRAIRIE MN 55344
Calagione Samuel A. Iii	officer: Founder & Brewer, Dogfish Head	THE BOSTON BEER COMPANY, INC., ONE DESIGN CENTER PL., STE. 850, BOSTON MA 02210
John C Geist	officer: VP of Sales	ONE DESIGN CENTER PLACE, SUITE 850, BOSTON MA 02210
Cynthia Swanson	director	1529 OAK STREET, SARASOTA FL 34236
David A Burwick	director	32 AUTUMN LANE, NEW CANAAN CT 06840
Philip A. Hodges	officer: Chief Supply Chain Officer	THE BOSTON BEER COMPANY, INC., ONE DESIGN CENTER PL., STE. 850, BOSTON MA 02210
Matthew Donal Murphy	officer: CAO & Interim CFO	THE BOSTON BEER COMPANY, ONE DESIGN CENTER PLACE, SUITE 850, BOSTON MA 02210
Annette N Fritsch	officer: VP of Product Design and R&D	THE BOSTON BEER COMPANY, INC., ONE DESIGN CENTER PLACE, SUITE 850, BOSTON 2J 02210
David L. Grinnell	officer: Vice President of Brewing	THE BOSTON BEER COMPANY, INC., ONE DESIGN CENTER PLACE, STE. 850, BOSTON MA 02170
Quincy B Troupe	officer: Senior VP, Supply Chain	C/O THE BOSTON BEER COMPANY, 1 DESIGN CENTER PLACE, SUITE 850, BOSTON MA 02210
C James Koch	director, 10 percent owner, officer: Chairman	C/O THE BOSTON BEER COMPANY, ONE DESIGN CENTER PLACE, SUITE 850, BOSTON MA 02210
Jean Michel Valette	director	28 MAPLE AVE, KENTFIELD CT 06897
Cynthia A Fisher	director	186 PARK STREET, NEWTON MA 02458
Tara L. Heath	officer: Vice President, Legal	THE BOSTON BEER COMPANY, INC., 1 DESIGN CENTER PL., STE. 850, BOSTON MA 02210