您的浏览器禁用了JavaScript(一种计算机语言,用以实现您与网页的交互),请解除该禁用,或者联系我们。 [美股财报]:波士顿啤酒 2026年季度报告 - 发现报告

波士顿啤酒 2026年季度报告

2026-04-30 美股财报 SaintL
报告封面

UNITED STATES Washington, D.C. 20549 FORM 10-Q ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES AND EXCHANGE ACT Securities registered pursuant to Section 12(b) of the Act. Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes☒No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company,or an emerging growth company. See the definition of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying withany new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ____ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act.) Yes☐No☒ Class A Common Stock, $.01 par valueClass B Common Stock, $.01 par value(Title of each class) Table of Content THE BOSTON BEER COMPANY, INC.FORM 10-QMarch 28, 2026 PART I.FINANCIAL INFORMATION PAGE Item 1.Condensed Consolidated Financial Statements (Unaudited)3Condensed Consolidated Balance Sheets as of March 28, 2026 and December 27, 20253Condensed Consolidated Statements of Comprehensive Operations for the thirteen weeks endedMarch 28, 2026 and March 29, 20254Condensed Consolidated Statements of Cash Flows for the thirteen weeks ended March 28, 2026and March 29, 20255Condensed Consolidated Statements of Stockholders’ Equity for the thirteen weeks ended March28, 2026 and March 29, 20256Notes to Condensed Consolidated Financial Statements7Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations18Item 3.Quantitative and Qualitative Disclosures about Market Risk22Item 4.Controls and Procedures22 SIGNATURES EX-31.1 Section 302 CEO CertificationEX-31.2 Section 302 CFO CertificationEX-32.1 Section 906 CEO CertificationEX-32.2 Section 906 CFO Certification Table of Content PART I. FINANCIAL INFORMATION THE BOSTON BEER COMPANY, INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) Table of Content THE BOSTON BEER COMPANY, INC. AND SUBSIDIARIESNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS A. Organization and Basis of Presentation The Boston Beer Company, Inc. and certain subsidiaries (the “Company”) are engaged in the business of selling alcohol beveragesthroughout the United States and in selected international markets, under the tradenames “The Boston Beer Company®”, “TwistedTea Brewing Company®”, “Hard Seltzer Beverage Company”, “Angry Orchard® Cider Company”, “Dogfish Head® Craft The accompanying unaudited condensed consolidated balance sheet as of March 28, 2026, and the unaudited condensedconsolidated statements of comprehensive operations, stockholders’ equity, and cash flows for the interim periods ended March 28,2026 and March 29, 2025, respectively, have been prepared by the Company in accordance with U.S. generally acceptedaccounting principles (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities andExchange Commission. Accordingly, certain information and footnotes normally included in financial statements prepared in In the opinion of the Company’s management, the Company’s unaudited condensed consolidated balance sheet as of March 28,2026 and the results of its condensed consolidated comprehensive operations, stockholders’ equity, and cash flows for the interimperiods ended March 28, 2026 and March 29, 2025, reflect all adjustments necessary to present fairly the results of the interim B. Recent Accounting Pronouncements New accounting pronouncements are issued periodically by the FASB and are adopted by the Company as of the specified effectivedates. Unless otherwise disclosed below, the Company believes that recently issued and adopted pronouncements will not have a In November 2024, the FASB issued ASU 2024-03—Income Statement - Reporting Comprehensive Income - ExpensesDisaggregation Disclosures(SubTopic 220-40):Disaggregation of Income Statement Expenses. This ASU was issued to addressinvestor requests for more detailed information about the types of expenses in commonly presented expense captions (such as costof sales, SG&A, and research and development). This ASU is effective for public entities for annual periods beginning after In July 2025, t