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Pay vs Performance Disclosure
 12 Months Ended
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Dec. 31, 2020
USD ($)
Pay vs Performance Disclosure [Table]          
Pay vs Performance Disclosure, Table

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
Compensation
Table Total for
Non-PEO
NEOs		       Value of Initial Fixed $100
Investment Based On:		         
Year    Summary
Compensation
Table Total for
PEO (Spillane)		   Compensation
Actually
Paid to PEO
(Spillane)		   Summary
Compensation
Table Total for
PEO (Burwick)		   Compensation
Actually
Paid to PEO
(Burwick)		      Average
Compensation
Actually Paid
to Non-PEO
NEOs		   Total
Shareholder
Return		   Peer Group
Total
Shareholder
Return		   Net
Income		   Depletions
Growth
(%)		 
2024       $8,291,323         $3,291,232       $1,123,689       $1,123,689       $1,906,263       $852,270       $79.50       $129.12   $59,695,000    -2%
2023            $5,902,526   $1,902,406   $3,011,291   $610,905   $144.71   $161.54   $76,250,000    -6%
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%

 

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
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
2023  David A. Burwick  Diego Reynoso, Matthew D. Murphy, Philip A. Hodges, John C. Geist, Lesya Lysyj, Frank H. Smalla
2024  David A. Burwick, Michael Spillane  Diego Reynoso, Lesya Lysyj, Carolyn O’Boyle, Michael R. Crowley

        
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
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
2023  David A. Burwick  Diego Reynoso, Matthew D. Murphy, Philip A. Hodges, John C. Geist, Lesya Lysyj, Frank H. Smalla
2024  David A. Burwick, Michael Spillane  Diego Reynoso, Lesya Lysyj, Carolyn O’Boyle, Michael R. Crowley
        
Non-PEO NEO Average Total Compensation Amount $ 1,906,263 $ 3,011,291 $ 1,247,885 $ 1,044,866 $ 3,476,104
Non-PEO NEO Average Compensation Actually Paid Amount $ 852,270 610,905 828,547 876,342 492,432
Compensation Actually Paid vs. Total Shareholder Return

 

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 ended December 28, 2024 The table assumes that the value of the investment in Boston Beer stock and the index was $100 on January 1, 2019. The TSR is reflected as of the end of the Company’s respective fiscal years.

 

Total Shareholder Return

 

        
Compensation Actually Paid vs. Net Income

 

Net Income

 

        
Total Shareholder Return Vs Peer Group

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 ended December 28, 2024 The table assumes that the value of the investment in Boston Beer stock and the index was $100 on January 1, 2019. The TSR is reflected as of the end of the Company’s respective fiscal years.

 

Total Shareholder Return

 

        
Tabular List, Table

Most Important Financial Measures

 

The following table outlines the most important financial measures upon which the Company relies 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 2024, excluding the $42.6 million non-cash impairment recognized primarily for the Dogfish Head brand and $26 million in contract settlement costs recognized in 2024
Focused Cost Savings: annual focused operating expense cost savings, previously referred to as “resource efficiency”
        
Total Shareholder Return Amount $ 79.50 144.71 173.43 274.66 531.10
Peer Group Total Shareholder Return Amount 129.12 161.54 159.39 146.32 127.78
Net Income (Loss) $ 59,695,000 $ 76,250,000 $ 67,263,000 $ 14,553,000 $ 191,960,000
Company Selected Measure Amount (0.02) (0.06) (0.05) 0.22 0.37
PEO Name   David A. Burwick David A. Burwick David A. Burwick David A. Burwick
Measure [Axis]: 1          
Pay vs Performance Disclosure [Table]          
Compensation Actually Paid vs. Other Measure

 

Depletions Growth

 

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

Net Revenue Growth

 

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

 

EBIT

 

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

Focused Cost Savings

 

        
Measure Name Focused Cost Savings        
Michael Spillane          
Pay vs Performance Disclosure [Table]          
PEO Total Compensation Amount $ 8,291,323        
PEO Total Compensation Amount $ 3,291,232        
PEO Name Michael Spillane        
David A. Burwick          
Pay vs Performance Disclosure [Table]          
PEO Total Compensation Amount $ 1,123,689 $ 5,902,526 $ 4,848,737 $ 14,840,957 $ 4,778,389
PEO Total Compensation Amount $ 1,123,689 $ 1,902,406 $ 848,576 $ 839,176 $ 803,025
PEO Name David A. Burwick