SAM (Boston Beer Co) Days Sales Outstanding: 15.05 (As of Jun. 2026) — 24% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SAM Boston Beer Co Inc SAM
77 GF Score
Price $180.99
GF Value $265.11
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is Boston Beer Co Days Sales Outstanding?

Boston Beer Co SAM -3.01% 77 Days Sales Outstanding is 15.05 as of Jun. 2026, which is 24% above its 10-year median of 12.13. GuruFocus rates SAM with a GF Score™ of 77/100 and a GF Value™ of $265.11 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 209 Beverages - Alcoholic companies, Boston Beer Co ranks better than 78.95% on this metric.

Boston Beer Co's average Accounts Receivable for the three months ended in Jun. 2026 was $94 Mil. Boston Beer Co's Revenue for the three months ended in Jun. 2026 was $568 Mil. Hence, Boston Beer Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 15.05.

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: 12.13   Max: 15.99
Current: 15.99

During the past 13 years, Boston Beer Co's highest Days Sales Outstanding was 15.99. The lowest was 9.75. And the median was 12.13.

SAM's Days Sales Outstanding is ranked better than
78.95% of 209 companies
in the Beverages - Alcoholic industry
Industry Median: 46.16 vs SAM: 15.99

Boston Beer Co's Days Sales Outstanding increased from Jun. 2025 (14.01) to Jun. 2026 (15.05).


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


Boston Beer Co Days Sales Outstanding Historical Data

* Premium members only.

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.

Boston Beer Co Days Sales Outstanding Chart

Boston Beer Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 11.83 9.75 11.24 11.64 11.01

Boston Beer Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Days Sales Outstanding Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 14.01 15.04 16.73 15.14 15.05

SAM vs TAP, STZ: Days Sales Outstanding 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 vs Beverages - Alcoholic Industry

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.


SAM
77GF Score
Boston Beer Co Inc SAM
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

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. 2025 is calculated as

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (61.423 + 57.094) / 2 ) / 1964.994*365
=59.2585 / 1964.994*365
=11.01

Boston Beer Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding (Q: Jun. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Mar. 2026 ) + Accounts Receivable (A: Jun. 2026 )) / count ) / Revenue (A: Jun. 2026 )*Days in Period
=( (86.935 + 100.495) / 2 ) / 568.338*365 / 4
=93.715 / 568.338*365 / 4
=15.05

* 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.

Frequently Asked Questions Learn more about Days Sales Outstanding →
What does a Days Sales Outstanding of 15.05 mean?
Boston Beer Co (SAM) has a Days Sales Outstanding of 15.05 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Boston Beer Co and its competitors. This is 24% above median its historical median of 12.13. Over the past decade, Boston Beer Co's Days Sales Outstanding has ranged from 9.75 to 15.99. According to the industry distribution chart, Boston Beer Co ranks #44 out of 209 companies in the Beverages - Alcoholic industry, placing it in the top 21.1%.
Is Boston Beer Co's Days Sales Outstanding too high?
Boston Beer Co's current Days Sales Outstanding of 15.05 is 24% above median its 10-year median of 12.13. Over the past 10 years, this metric has ranged from a low of 9.75 to a high of 15.99. The Beverages - Alcoholic industry median Days Sales Outstanding is 46.16. Boston Beer Co's value of 15.05 is 67.4% below this industry median. Based on the distribution chart, Boston Beer Co ranks #44 out of 209 companies in the Beverages - Alcoholic industry, which is in the top quartile — a strong position relative to peers. Overall, Boston Beer Co has a GF Score™ of 77/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Boston Beer Co's Days Sales Outstanding compare to TAP and STZ?
According to the Beverages - Alcoholic industry distribution chart, Boston Beer Co ranks #44 out of 209 companies for Days Sales Outstanding. This places Boston Beer Co in the top 21% of its industry — outperforming the majority of peers. The industry median Days Sales Outstanding is 46.16. Boston Beer Co's value of 15.05 is 67.4% below this benchmark. Historically, Boston Beer Co's own Days Sales Outstanding has ranged from 9.75 to 15.99 over the past decade. While the company's 10-year median is 12.13 vs. the industry median of 46.16, Boston Beer Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Sales Outstanding for a Beverages - Alcoholic company?
The median Days Sales Outstanding among Beverages - Alcoholic companies is 46.16, based on 209 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Boston Beer Co's current Days Sales Outstanding of 15.05 is 67.4% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Boston Beer Co and its competitors. For the Beverages - Alcoholic industry, the median Days Sales Outstanding is 46.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Boston Beer Co's current Days Sales Outstanding is 15.05, which is 24% above median its own 10-year median of 12.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boston Beer Co stock overvalued right now?
Based on GuruFocus' analysis, Boston Beer Co (SAM) is currently considered Significantly Undervalued. The stock's GF Value™ is $265.11, compared to a current price of $180.99 — trading 31.7% below its estimated fair value. The current Days Sales Outstanding is 15.05, which is 24% above median its 10-year median of 12.13 and 67.4% below the Beverages - Alcoholic industry median of 46.16. Boston Beer Co's overall GF Score™ is 77/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Boston Beer Co (SAM), the current Days Sales Outstanding is 15.05 as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Boston Beer Co (SAM) Overvalued in 2026?

Based on GuruFocus' analysis, Boston Beer Co stock appears to be undervalued. The current stock price of $180.99 is trading 31.7% below its estimated GF Value™ of $265.11. GuruFocus considers Boston Beer Co to be Significantly Undervalued.

Key valuation signals for SAM:

  • Days Sales Outstanding: 15.05 (24% above median its 10-year median of 12.13)
  • GF Value™: $265.11 vs. price of $180.99 (31.7% below fair value)
  • GF Score™: 77/100 with 1 warning sign
  • Industry Position: 67.4% below the Beverages - Alcoholic median (#44 of 209)

No single metric tells the full story. See the SAM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Boston Beer Co Business Description

Other Exchanges BBEA:Germany
Address One Design Center Place, Suite 850, Boston, MA, USA, 02210
Boston Beer is a top player in high-end malt beverages and adjacent categories in the US, with strong positions in craft beer, flavored malt beverages, hard cider, and hard seltzer. The bulk of volume and revenue is concentrated in four brands: Samuel Adams, Angry Orchard, Twisted Tea, and Truly. 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 almost all sales in the US.
77GF Score

Get the complete analysis for SAM

Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$180.99
Price
$265.11
GF Value