{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-139041","form_type":"8-K","ticker":"SAM","cik":"0000949870","company_name":"BOSTON BEER CO INC","filed_at":"2024-12-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.468629+00:00","generated_at":"2026-05-29T00:48:33.299861+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Boston Beer updates 2024 guidance after $26M supplier contract settlement; GAAP EPS lowered to $3.80-$5.80","bullets":["Paid $26M to Rauch North America for amendment/restatement of production agreement, boosting flexibility and termination rights.","Q4 pre-tax contract settlement expense of $26M ($1.70 per diluted share) from the cash payment.","FY2024 GAAP EPS guidance cut from $5.50-$7.50 to $3.80-$5.80; non-GAAP EPS unchanged at $8.00-$10.00.","Effective tax rate guidance increased from 30% to 34% due to settlement impact on pre-tax income.","2025 shortfall fee estimate of $14M unchanged; further 2025 guidance in February 2025 earnings."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-139041","json":"https://secwatch.observer/filing/0000950170-24-139041.json","markdown":"https://secwatch.observer/filing/0000950170-24-139041.md","text":"https://secwatch.observer/filing/0000950170-24-139041.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/949870/000095017024139041/0000950170-24-139041-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/949870/000095017024139041/sam-20241220.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T00:48:33.299861+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"}