{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-117077","form_type":"8-K","ticker":"SAM","cik":"0000949870","company_name":"BOSTON BEER CO INC","filed_at":"2024-10-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.468227+00:00","generated_at":"2026-05-30T10:53:22.459990+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Boston Beer Q3 net rev +0.6% to $605.5M; GAAP EPS $2.86 (incl. $2.49 impairment), non-GAAP $5.35; guidance cut","bullets":["Depletions fell 3% and shipments down 1.9%; growth in Twisted Tea, Sun Cruiser, Hard Mountain Dew partially offset declines in Truly Hard Seltzer.","Gross margin 46.3%, up 60 bps YoY on price increases and procurement savings; full-year gross margin guidance narrowed to 44%-45%.","Recorded $42.6M non-cash impairment of Dogfish Head intangible asset; GAAP EPS $2.86 vs $3.70 prior year.","Full-year 2024 GAAP EPS guidance cut to $5.50-$7.50 from $7.00-$11.00; non-GAAP EPS introduced at $8.00-$10.00.","Year-to-date operating cash flow $207M; share repurchases $191M; board added $400M to buyback authorization."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-117077","json":"https://secwatch.observer/filing/0000950170-24-117077.json","markdown":"https://secwatch.observer/filing/0000950170-24-117077.md","text":"https://secwatch.observer/filing/0000950170-24-117077.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/949870/000095017024117077/0000950170-24-117077-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/949870/000095017024117077/sam-20241024.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T10:53:22.459990+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"}