{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-067142","form_type":"8-K","ticker":"SAM","cik":"0000949870","company_name":"BOSTON BEER CO INC","filed_at":"2026-02-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.099647+00:00","generated_at":"2026-05-16T01:01:12.473058+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Boston Beer Q4 net loss $22.5M; FY net income $108.5M; guides FY2026 EPS $8.50-$11.00","bullets":["Q4 diluted loss per share $2.12 on net revenue $385.7M (-4.1%); depletions decreased 6%.","FY2025 diluted EPS $9.89 (+95.4%); adjusted EPS up 4.7% excluding prior-year impairment and contract settlement charges.","FY2025 gross margin 48.5% (+410 bps); operating cash flow $270.2M; cash $223.4M, no debt.","FY2026 guidance: depletions flat to down mid-single digits, gross margin 48%-50%, EPS $8.50-$11.00.","Through Feb 20, 2026 repurchased $13.7M in shares; $214.7M remaining on buyback authorization."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-067142","json":"https://secwatch.observer/filing/0001193125-26-067142.json","markdown":"https://secwatch.observer/filing/0001193125-26-067142.md","text":"https://secwatch.observer/filing/0001193125-26-067142.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/949870/000119312526067142/0001193125-26-067142-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/949870/000119312526067142/sam-20260224.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T01:01:12.473058+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"}