Valuation and Qualifying Accounts

12 Months Ended

Dec. 28, 2024

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

S. Valuation and Qualifying Accounts

The Company maintains reserves against accounts receivable for doubtful accounts and inventory for obsolete and slow-moving inventory. The Company also maintains reserves against accounts receivable for distributor promotional allowances. In addition, the Company maintains a reserve for estimated returns of stale beer, which is included in accrued expenses.


Allowance for Credit Losses	Balance at Beginning of Period		Net Provision (Recovery)		Amounts Charged Against Reserves			Balance at End of Period
	(In thousands)
2024	$	427	$	26	$	(406	)	$	47
2023	$	418	$	15	$	(6	)	$	427
2022	$	353	$	326	$	(261	)	$	418


Discount Accrual	Balance at Beginning of Period		Net Provision (Recovery)		Amounts Charged Against Reserves			Balance at End of Period
	(In thousands)
2024	$	7,953	$	61,037	$	(60,843	)	$	8,147
2023	$	8,179	$	62,620	$	(62,846	)	$	7,953
2022	$	11,221	$	54,825	$	(57,867	)	$	8,179


Inventory Obsolescence Reserve	Balance at Beginning of Period		Net Provision (Recovery)		Amounts Charged Against Reserves			Balance at End of Period
	(In thousands)
2024	$	7,640	$	21,916	$	(13,241	)	$	16,315
2023	$	21,976	$	19,328	$	(33,664	)	$	7,640
2022	$	43,055	$	35,867	$	(56,946	)	$	21,976


Stale Beer Reserve	Balance at Beginning of Period		Net Provision (Recovery)		Amounts Charged Against Reserves			Balance at End of Period
	(In thousands)
2024	$	8,240	$	5,311	$	(7,459	)	$	6,092
2023	$	5,580	$	18,772	$	(16,112	)	$	8,240
2022	$	6,045	$	19,589	$	(20,054	)	$	5,580