{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-086533","form_type":"8-K","ticker":"SAM","cik":"0000949870","company_name":"BOSTON BEER CO INC","filed_at":"2024-07-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.475302+00:00","generated_at":"2026-05-31T16:36:42.433420+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Boston Beer Q2 depletions down 4%, net revenue falls 4%; guidance for volume lowered","bullets":["Q2 depletions decreased 4%, shipments down 6.4%; net revenue $579.1M, down 4.0%.","Gross margin 46.0%, up 60 bps; net income $52.3M, down 9.8%; diluted EPS $4.39.","Year-to-date depletions down 2%; net income $64.9M, up 32.3% to $5.41 diluted EPS.","Guidance revised: depletions/shipments from ‘down low single to up low single’ to ‘down low single to zero’; EPS unchanged $7-$11.","Repurchased $127M in shares YTD; cash $219.3M with no debt."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-086533","json":"https://secwatch.observer/filing/0000950170-24-086533.json","markdown":"https://secwatch.observer/filing/0000950170-24-086533.md","text":"https://secwatch.observer/filing/0000950170-24-086533.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/949870/000095017024086533/0000950170-24-086533-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/949870/000095017024086533/sam-20240725.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T16:36:42.433420+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}