Boston Beer Company Inc (SAM)
Days of sales outstanding (DSO)
| 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 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Receivables turnover | 29.56 | 21.30 | 15.80 | 27.66 | 29.23 | 23.44 | 17.32 | — | 31.29 | 20.61 | 15.51 | 12.60 | 18.97 | 17.50 | 16.63 | 17.87 | 19.57 | 16.28 | 14.23 | 19.81 | |
| DSO | days | 12.35 | 17.14 | 23.10 | 13.20 | 12.49 | 15.57 | 21.08 | — | 11.66 | 17.71 | 23.53 | 28.96 | 19.24 | 20.86 | 21.94 | 20.42 | 18.66 | 22.42 | 25.65 | 18.43 |
December 31, 2024 calculation
DSO = 365 ÷ Receivables turnover
= 365 ÷ 29.56
= 12.35
The Days Sales Outstanding (DSO) measures how efficiently a company is collecting revenue from its credit sales. A lower DSO indicates that the company is collecting payments faster, which is favorable as it reflects strong cash flow management.
Analyzing the DSO trend of Boston Beer Company Inc over the given periods, we observe fluctuations in the collection period:
- The DSO was relatively low, ranging from 18.43 days to 25.65 days in 2020.
- There was a slight increase to 28.96 days in March 2022, indicating a potential delay in collecting payments.
- The DSO decreased to 11.66 days by December 2022, which is significantly lower compared to previous periods.
- The DSO remained relatively stable around 12-21 days from December 2022 to June 2024, suggesting efficient collections.
Overall, the trend in DSO for Boston Beer Company Inc indicates a mix of efficient payment collection periods with occasional fluctuations. Monitoring DSO regularly can help assess the company's credit and collection policies and their impact on cash flow management.
Peer comparison
Dec 31, 2024