Boston Beer Company Inc (SAM)
Days of inventory on hand (DOH)
| Dec 31, 2024 | Sep 30, 2024 | Jun 30, 2024 | Mar 31, 2024 | Dec 31, 2023 | Sep 30, 2023 | Jun 30, 2023 | Mar 31, 2023 | Dec 31, 2022 | Sep 30, 2022 | Jun 30, 2022 | Mar 31, 2022 | Dec 31, 2021 | Sep 30, 2021 | Jun 30, 2021 | Mar 31, 2021 | Dec 31, 2020 | Sep 30, 2020 | Jun 30, 2020 | Mar 31, 2020 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Inventory turnover | 9.55 | 7.01 | 7.39 | 7.78 | 9.99 | 8.04 | 7.73 | 8.13 | 8.27 | 6.22 | 7.58 | 7.51 | 8.45 | 6.39 | 4.52 | 6.44 | 7.04 | 6.75 | 7.13 | 5.55 | |
| DOH | days | 38.21 | 52.09 | 49.41 | 46.93 | 36.55 | 45.43 | 47.19 | 44.90 | 44.11 | 58.71 | 48.16 | 48.58 | 43.20 | 57.08 | 80.72 | 56.67 | 51.83 | 54.08 | 51.16 | 65.77 |
December 31, 2024 calculation
DOH = 365 ÷ Inventory turnover
= 365 ÷ 9.55
= 38.21
The days of inventory on hand (DOH) for Boston Beer Company Inc has shown some fluctuations over the analyzed periods. The trend reveals a general stability in inventory management practices, although there have been some notable variations in the DOH metric.
Initially, the DOH was around the mid-50s range, indicating that the company held inventory for approximately two months before selling it. This metric increased significantly in the second quarter of 2021, surpassing 80 days, suggesting a potential buildup of inventory relative to sales volume.
However, Boston Beer Company Inc managed to improve its inventory turnover efficiency in the subsequent periods, with the DOH returning to a more reasonable range in the low to mid-40s days. This adjustment indicates a more effective control over inventory levels and highlights the company's efforts to optimize its working capital management.
Overall, the fluctuations in the DOH metric for Boston Beer Company Inc underscore the importance of closely monitoring inventory levels and implementing strategies to balance stock management with sales demand to enhance operational efficiency and financial performance.
Peer comparison
Dec 31, 2024