{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-048332","form_type":"8-K","ticker":"SAM","cik":"0000949870","company_name":"BOSTON BEER CO INC","filed_at":"2024-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:22.586490+00:00","generated_at":"2026-06-03T09:07:46.120369+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Boston Beer Q1 net revenue $426M (+3.9% YoY); EPS $1.04; reiterates FY guidance","bullets":["Net revenue $426.1M (+3.9% YoY); diluted EPS $1.04; gross margin 43.7% (+570 bps).","Depletions flat; shipments +0.9% to 1.6M barrels; Truly declines offset by Twisted Tea growth.","Repurchased $65M in shares YTD; cash $205.4M, no debt.","FY2024 guidance unchanged: EPS $7-$11, gross margin 43%-45%; effective tax rate raised to 28.5% due to CEO transition costs.","New CEO Michael Spillane joined; CEO transition costs fully expensed in Q1."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-048332","json":"https://secwatch.observer/filing/0000950170-24-048332.json","markdown":"https://secwatch.observer/filing/0000950170-24-048332.md","text":"https://secwatch.observer/filing/0000950170-24-048332.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/949870/000095017024048332/0000950170-24-048332-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/949870/000095017024048332/sam-20240425.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T09:07:46.120369+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"aca0aa168f45b52fb7ae162280f819c44b6aa4f8","claim":"BOSTON BEER CO INC reported first quarter ended March 30, 2024 results: revenue $426.1 million, net income $12.6 million, EPS $1.04. Guidance reaffirmed.","evidence_excerpt":"Net revenue of $426.1 million increased 3.9% • Gross margin of 43.7% up 570 basis points year over year • Net income of $12.6 million • Diluted income per share of $1.04","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/949870/000095017024048332/0000950170-24-048332-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 30, 2024"},{"label":"Revenue","value":"$426.1 million"},{"label":"Net income","value":"$12.6 million"},{"label":"EPS","value":"$1.04"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}