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Pay vs Performance Disclosure
 12 Months Ended
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Dec. 31, 2020
USD ($)
Dec. 31, 2019
USD ($)
Dec. 31, 2018
USD ($)
Pay vs Performance Disclosure [Table]          
Pay vs Performance [Table Text Block]

Pay Versus Performance Disclosure

 

The following table sets forth information regarding compensation actually paid to our CEO and other NEOs and the financial performance of the Company for the last five fiscal years.

 

            Average
Summary		   Average   Value of Initial Fixed $100
Investment Based On:		          
  Year   Summary
Compensation
Table Total for
PEO(1)		   Compensation
Actually Paid
to PEO		   Compensation
Table Total for
Non-PEO
NEOs(2)		   Compensation
Actually Paid
to Non-PEO
NEOs(1)		   Total
Shareholder
Return		   Peer Group
Total
Shareholder
Return		   Net
Income		   Depletions
Growth
(%)		 
 2022   $4,848,737   $848,576   $1,247,885   $828,547   $173.43   $159.39   $67,263,000    -5%
 2021   $14,840,957   $839,176   $1,044,866   $876,342   $274.66   $146.32   $14,553,000    22%
 2020   $4,778,389   $803,025   $3,476,104   $492,432   $531.10   $127.78   $191,960,000    37%
 2019   $4,211,552   $2,212,366   $2,121,689   $1,111,889   $198.19   $119.92   $110,041,000    22%
 2018   $20,625,798   $5,775,165   $1,498,933   $1,094,026   $124.97   $96.71   $92,663,000    13%
(1) Compensation actually paid differs from table totals due to LTE awards with multi-year service and/or performance-based vesting conditions.

 

The following table sets forth information regarding the identification of our Primary Executive Officer (“PEO”) and non-PEO NEOs for the corresponding fiscal years. In each of these years, our PEO held the title of CEO.

 

Fiscal Year   CEO(s)   Other NEOs
2018   Martin F. Roper, David A. Burwick   Frank H. Smalla, C. James Koch, John C. Geist, Quincy B. Troupe, Jonathan N. Potter
2019   David A. Burwick   Frank H. Smalla, C. James Koch, John C. Geist, Lesya Lysyj
2020   David A. Burwick   Frank H. Smalla, John C. Geist, Carolyn O’Boyle, Quincy B. Troupe
2021   David A. Burwick   Frank H. Smalla, John C. Geist, Quincy B. Troupe, Lesya Lysyj
2022   David A. Burwick   Frank H. Smalla, John C. Geist, Lesya Lysyj, Carolyn O’Boyle, Quincy B. Troupe

 

        
Named Executive Officers, Footnote [Text Block]

The following table sets forth information regarding the identification of our Primary Executive Officer (“PEO”) and non-PEO NEOs for the corresponding fiscal years. In each of these years, our PEO held the title of CEO.

 

Fiscal Year   CEO(s)   Other NEOs
2018   Martin F. Roper, David A. Burwick   Frank H. Smalla, C. James Koch, John C. Geist, Quincy B. Troupe, Jonathan N. Potter
2019   David A. Burwick   Frank H. Smalla, C. James Koch, John C. Geist, Lesya Lysyj
2020   David A. Burwick   Frank H. Smalla, John C. Geist, Carolyn O’Boyle, Quincy B. Troupe
2021   David A. Burwick   Frank H. Smalla, John C. Geist, Quincy B. Troupe, Lesya Lysyj
2022   David A. Burwick   Frank H. Smalla, John C. Geist, Lesya Lysyj, Carolyn O’Boyle, Quincy B. Troupe
        
PEO Total Compensation Amount [1] $ 4,848,737 $ 14,840,957 $ 4,778,389 $ 4,211,552 $ 20,625,798
PEO Actually Paid Compensation Amount 848,576 839,176 803,025 2,212,366 5,775,165
Non-PEO NEO Average Total Compensation Amount 1,247,885 1,044,866 3,476,104 2,121,689 1,498,933
Non-PEO NEO Average Compensation Actually Paid Amount [1] $ 828,547 876,342 492,432 1,111,889 1,094,026
Compensation Actually Paid vs. Total Shareholder Return [Text Block]

The following table sets forth information regarding the relationship between the Company’s total shareholder return (“TSR”) and its peer group’s TSR. For the purposes of this table, the Company’s peer group is represented by Standard & Poor’s 500 Beverage Index, which consists of producers of alcoholic and non-alcoholic beverages (“S&P 500 Beverages Index”) for the five years ending December 31, 2022 The table assumes that the value of the investment in Boston Beer stock and each index was $100 on January 1, 2018. The TSR is reflected as of the end of the Company’s respective fiscal years.

 

        
Compensation Actually Paid vs. Net Income [Text Block]

 

        
Tabular List [Table Text Block]

Most Important Financial Measures

 

The following table outlines the most important financial measures upon which the Company relies on when analyzing and setting executive compensation levels.

 

Depletions Growth: year-over-year growth of sales by our wholesalers to retailers
Net Revenue Growth: compounded net revenue growth rates over a two-year period
EBIT: annual earnings before interest and taxes. EBIT is equivalent to Operating Income on the Income Statement in the Company’s Annual Report on Form 10-K for Fiscal Year 2022.
Resource Efficiency: annual focused operating expense cost savings
        
Total Shareholder Return Amount $ 173.43 274.66 531.10 198.19 124.97
Peer Group Total Shareholder Return Amount 159.39 146.32 127.78 119.92 96.71
Net Income (Loss) $ 67,263,000 $ 14,553,000 $ 191,960,000 $ 110,041,000 $ 92,663,000
Company Selected Measure Amount (0.05) 0.22 0.37 0.22 0.13
Measure [Axis]: 1          
Pay vs Performance Disclosure [Table]          
Compensation Actually Paid vs. Other Measure [Text Block]

 

        
Measure Name Depletions Growth        
Measure [Axis]: 2          
Pay vs Performance Disclosure [Table]          
Compensation Actually Paid vs. Other Measure [Text Block]

 

        
Measure Name Net Revenue Growth        
Measure [Axis]: 3          
Pay vs Performance Disclosure [Table]          
Compensation Actually Paid vs. Other Measure [Text Block]

 

        
Measure Name EBIT        
Measure [Axis]: 4          
Pay vs Performance Disclosure [Table]          
Compensation Actually Paid vs. Other Measure [Text Block]

 

 

        
Measure Name Resource Efficiency        
PEO [Member] | Martin F Roper          
Pay vs Performance Disclosure [Table]          
PEO Name         Martin F. Roper
PEO [Member] | David A Burwick          
Pay vs Performance Disclosure [Table]          
PEO Name David A. Burwick David A. Burwick David A. Burwick David A. Burwick David A. Burwick
Non-PEO NEO [Member] | Frank H Smalla          
Pay vs Performance Disclosure [Table]          
PEO Name Frank H. Smalla Frank H. Smalla Frank H. Smalla Frank H. Smalla Frank H. Smalla
Non-PEO NEO [Member] | C James Koch          
Pay vs Performance Disclosure [Table]          
PEO Name       C. James Koch C. James Koch
Non-PEO NEO [Member] | John C Geist          
Pay vs Performance Disclosure [Table]          
PEO Name John C. Geist John C. Geist John C. Geist John C. Geist John C. Geist
Non-PEO NEO [Member] | Quincy B Troupe          
Pay vs Performance Disclosure [Table]          
PEO Name Quincy B. Troupe Quincy B. Troupe Quincy B. Troupe   Quincy B. Troupe
Non-PEO NEO [Member] | Jonathan N Potter          
Pay vs Performance Disclosure [Table]          
PEO Name         Jonathan N. Potter
Non-PEO NEO [Member] | Lesya Lysyj          
Pay vs Performance Disclosure [Table]          
PEO Name Lesya Lysyj Lesya Lysyj   Lesya Lysyj  
Non-PEO NEO [Member] | Carolyn O Boyle          
Pay vs Performance Disclosure [Table]          
PEO Name Carolyn O’Boyle   Carolyn O’Boyle    
[1] Compensation actually paid differs from table totals due to LTE awards with multi-year service and/or performance-based vesting conditions.