{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-314187","form_type":"8-K","ticker":"SAM","cik":"0000949870","company_name":"BOSTON BEER CO INC","filed_at":"2026-07-23T20:29:22+00:00","discovered_at":"2026-07-23T20:30:00.221409+00:00","generated_at":"2026-07-23T20:30:07.127200+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 Q2 net revenue down 3.3%; non-GAAP EPS $3.65; narrows FY guidance","bullets":["Depletions fell 6% in Q2; shipments down 4.5% to ~2.0M barrels.","Net revenue $568.3M (-3.3%); gross margin 50.4% (+60 bps YoY).","GAAP diluted EPS $4.96 includes $1.31 benefit from litigation adjustment; non-GAAP EPS $3.65.","Full-year 2026 guidance: gross margin 48.5%-50% (narrowed), A&P spend $0-$20M (down from $20-$40M), non-GAAP EPS $8.50-$10.50 unchanged.","Cash $265.5M, no debt; repurchased $54M in shares YTD; litigation judgment of $175.5M under appeal."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-314187","json":"https://secwatch.observer/filing/0001193125-26-314187.json","markdown":"https://secwatch.observer/filing/0001193125-26-314187.md","text":"https://secwatch.observer/filing/0001193125-26-314187.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/949870/000119312526314187/0001193125-26-314187-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/949870/000119312526314187/sam-20260723.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-23T20:30:07.127200+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"}