NYSE$SAM

Boston Beer Co Inc · Q4 2023 earnings

Q4 2023 earnings · · Investor relations

Briefing

Reported financial results for the fourth quarter and full fiscal year 2023, which ended December 30, 2023.

Boston Beer Company reported a decrease in net revenue for the fourth quarter of 2023. Net revenue decreased by 12.0% to $393.7 million. The company experienced a net loss of $18.1 million, with a GAAP diluted loss per share of $1.49.

  • Depletions decreased 9%, but only 1% on a 13-week comparable basis.
  • Shipments decreased 12.2%, but only 3.5% on a 13-week comparable basis.
  • Net revenue decreased 12.0% to $393.7 million, but only 3.1% on a 13-week comparable basis.
  • Gross margin increased 60 basis points year over year to 37.6%.

Headline financials

Total Revenue

$394M

Previous: $448M-12.0%
EPS (adj)

-$1.49

Previous: -$0.93-60.2%
Depletions Change

0.0%

No prior period
Shipments Change

0.0%

No prior period
Gross Margin

37.6%

No prior period
APS Expenses

$129M

No prior period
G&A Expenses

$43.7M

No prior period
Effective Tax Rate

18.3%

No prior period
Barrels Sold

1.5M

No prior period
Capital Expenditures

-$15.3M

Previous: $20.3M-175.5%
Net Income

-$18.1M

Previous: -$11.4M-58.7%
Operating Income

-$25.9M

Previous: -$16.8M-54.3%
Gross Profit

$148M

Previous: $166M-10.6%
Stock-Based Comp

$4.66M

Previous: $3.66M+27.3%

Revenue & EPS history

Boston Beer · Revenue · Quarterly

$394M

Q4 2023-12%vs Q4 2022
Beat estimate in 10 of 15 quarters(67%)
ActualEstimate

Forward guidance

The Company’s actual 2024 results could vary significantly from the current projection and are highly sensitive to changes in volume and supply chain performance as well as inflationary impacts.

Tailwinds

  • Depletions and Shipments Percentage Change Down low single digit to up low single digit
  • Price Increases 1% to 2%
  • Gross Margin 43% to 45%
  • Effective Tax Rate 27.5%
  • GAAP EPS $7.00 to $11.00

Headwinds

  • During full year 2024, the Company estimates shortfall fees will negatively impact gross margin by 50 to 75 basis points
  • non-cash expense of third-party production pre-payments will negatively impact gross margins by 125 to 150 basis points
  • The advertising, selling and promotional expense projection does not include any changes in freight costs for the shipment of products to the Company’s distributors
  • The Company’s business is seasonal, with the first quarter and fourth quarter being lower volume quarters
  • the fourth quarter typically the lowest absolute gross margin rate of the year

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 Q4 2023

Historical avgQ4 2023

+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%

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