NYSE$SAM

Boston Beer Co Inc · Q3 2024 earnings

Q3 2024 earnings · · Investor relations

Briefing

Reported a slight revenue increase and earnings decrease due to brand impairment.

Boston Beer reported a 0.6% increase in net revenue to $605.5 million. GAAP diluted earnings per share was $2.86, including a non-cash brand impairment charge of $2.49 per share. Non-GAAP diluted earnings per share was $5.35. Depletions decreased by 3% and shipments decreased by 1.9%.

  • Net revenue increased 0.6% to $605.5 million.
  • GAAP diluted earnings per share was $2.86, including a non-cash brand impairment charge of $2.49 per share.
  • Non-GAAP diluted earnings per share was $5.35.
  • Gross margin increased 60 basis points year over year to 46.3%.

Headline financials

Total Revenue

$605M

Previous: $602M+0.6%
EPS

$2.86

Previous: $4.66-38.6%
Gross Margin

46.3%

No prior period
APS Expenses

$148M

No prior period
G&A Expenses

$43.8M

No prior period
Effective Tax Rate

31.7%

No prior period
Capital Expenditures

-$52.8M

Previous: -$48.8M-8.2%
Free Cash Flow

-$19.3M

Previous: -$3.48M-453.0%
Net Income

$33.5M

Previous: $45.3M-26.0%
Operating Income

$45.8M

Previous: $61.5M-25.5%
Gross Profit

$280M

Previous: $275M+2.0%
Stock-Based Comp

$3.68M

Previous: $4.05M-9.1%

Revenue & EPS history

Boston Beer · Revenue · Quarterly

$605M

Q3 2024+0.6%vs Q3 2023
Beat estimate in 10 of 15 quarters(67%)
ActualEstimate

Forward guidance

The Company has updated its full year guidance. Full Year 2024 Current Guidance Prior Guidance Depletions and Shipments Percentage Decrease Down low single digits Down low single digit to zero Price Increases 2% 1% to 2% Gross Margin 44% to 45% 43% to 45% Advertising, Promotion, and Selling Expense Year Over Year Change ($ million) ($5) to $15 ($5) to $15 Effective Tax Rate 30% 28.5% GAAP EPS $5.50 to $7.50 $7.00 to $11.00 Non-GAAP EPS $8.00 to $10.00 - Capital Spending ($ million) $80 to $95 $90 to $110

Tailwinds

  • Depletions and Shipments Percentage Decrease Down low single digits
  • Price Increases 2%
  • Gross Margin 44% to 45%
  • Advertising, Promotion, and Selling Expense Year Over Year Change ($ million) ($5) to $15
  • Effective Tax Rate 30%

Headwinds

  • GAAP EPS $5.50 to $7.50
  • Non-GAAP EPS $8.00 to $10.00
  • Capital Spending ($ million) $80 to $95
  • The Company’s business is seasonal, with the first quarter and fourth quarter being lower volume quarters and the fourth quarter typically the lowest absolute gross margin rate of the year.
  • The increase in the estimated full year effective tax rate is due to the impact of the third quarter non-cash brand impairment charge which decreased estimated full year pre-tax income but did not significantly change estimated full year non-deductible expenses.

Historical earnings impact

How earnings announcements have historically affected this stock's price.

Avg. return before/after earnings

Based on 20 quarterly earnings reports · overlaid with Q3 2024

Historical avgQ3 2024

+0.1%

Avg return

Earnings day

+0.7%

Avg return

5 days after

-0.8%

Avg return

30 days after

45%

29 / 65 earnings

Positive

+24.7%

Q2 2020

Best reaction

-24.6%

Q2 2021

Worst reaction

Earnings price reactions
QuarterReport dateReaction (Day 0)+5 days+30 days
Q1 2026+0.2%-12.8%-25.2%
Q4 2025-7.1%-1.9%+1.0%
Q3 2025+5.7%-3.0%-10.8%
Q1 2025+2.3%+1.4%-4.3%
Q4 2024+3.0%+5.9%+2.2%
Q3 2024-1.8%-0.9%+3.7%
Q2 2024+7.0%+2.7%+3.7%
Q1 2024-3.4%-5.1%-11.1%
Q4 2023-13.3%-15.3%-15.3%
Q3 2023-14.2%-10.3%-8.3%
Q2 2023+16.5%+16.9%+13.1%
Q1 2023+1.8%-0.2%+1.9%
Q4 2022-13.1%-14.7%-19.6%
Q3 2022+20.0%+23.8%+12.3%
Q2 2022+6.6%+7.8%+10.1%
Q1 2022-2.9%-0.4%-8.9%
Q4 2021-6.0%-10.5%-4.9%
Q3 2021+2.8%-2.2%-9.1%
Q2 2021-24.6%-23.0%-36.8%
Q1 2021+2.3%-3.2%-16.7%
Q4 2020-4.3%-11.7%-5.2%
Q3 2020+19.8%+18.2%+3.0%
Q2 2020+24.7%+23.1%+33.0%
Q1 2020+5.9%+11.3%+26.7%
Q4 2019-7.0%-4.9%-28.1%
Q3 2019-1.0%+2.4%+4.1%
Q2 2019+3.3%+0.3%+11.3%
Q1 2019+8.0%+9.5%+20.8%
Q4 2018+14.1%+13.2%+6.4%
Q3 2018-0.3%+13.7%+1.2%
Q2 2018-15.1%-15.9%-4.5%
Q1 2018-0.8%+2.7%+10.0%
Q4 2017-13.6%-12.4%-3.3%
Q3 2017-7.1%-1.1%-1.3%
Q2 2017+15.0%+18.2%+10.7%
Q1 2017-2.4%-0.1%+0.4%
Q4 2016-6.4%-6.6%-11.6%
Q3 2016+1.5%+1.6%+3.2%
Q2 2016+14.6%+10.5%+13.8%
Q1 2016-10.5%
Q4 2015-4.0%
Q3 2015-10.7%
Q2 2015-0.9%
Q1 2015-7.8%
Q4 2014-10.9%
Q3 2014+8.5%
Q2 2014+1.2%
Q1 2014-1.2%
Q4 2013+1.9%
Q3 2013-6.6%
Q2 2013+13.1%
Q1 2013-13.3%
Q4 2012-4.9%
Q3 2012+8.4%
Q2 2012+1.6%
Q1 2012+0.4%
Q1 2011+5.0%
Q3 2010-0.2%
Q4 2011-0.2%
Q1 2010-0.2%
Q4 2009-0.2%
Q2 2011-0.2%
Q3 2011+11.9%
Q4 2010-3.6%
Q2 2010-3.6%

Discussion

Share your read of this quarter. Sign-in carries your eToro identity.

Join the conversation

Sign in with eToro to post your read of this quarter and vote on others'.

Sign in with eToro