vs

Side-by-side financial comparison of BENCHMARK ELECTRONICS INC (BHE) and BOSTON BEER CO INC (SAM). Click either name above to swap in a different company.

BENCHMARK ELECTRONICS INC is the larger business by last-quarter revenue ($677.3M vs $461.6M, roughly 1.5× BOSTON BEER CO INC). On growth, BENCHMARK ELECTRONICS INC posted the faster year-over-year revenue change (11.4% vs -4.1%). Over the past eight quarters, BENCHMARK ELECTRONICS INC's revenue compounded faster (-0.7% CAGR vs -10.7%).

Benchmark Electronics Inc is an EMS, ODM, and OEM company based in Tempe, Arizona in the Phoenix metropolitan area. It provides contract manufacturing services.

The Boston Beer Company is an American brewery founded in 1984 by James "Jim" Koch and Rhonda Kallman. Boston Beer Company's first brand of beer was named Samuel Adams after Founding Father Samuel Adams, an American revolutionary patriot. Since its founding, Boston Beer has started several other brands, and in 2019 completed a merger with Dogfish Head Brewery.

BHE vs SAM — Head-to-Head

Bigger by revenue
BHE
BHE
1.5× larger
BHE
$677.3M
$461.6M
SAM
Growing faster (revenue YoY)
BHE
BHE
+15.5% gap
BHE
11.4%
-4.1%
SAM
Faster 2-yr revenue CAGR
BHE
BHE
Annualised
BHE
-0.7%
-10.7%
SAM

Income Statement — Q1 FY2026 vs Q1 FY2026

Metric
BHE
BHE
SAM
SAM
Revenue
$677.3M
$461.6M
Net Profit
$13.0M
Gross Margin
10.2%
46.4%
Operating Margin
3.2%
12.4%
Net Margin
1.9%
Revenue YoY
11.4%
-4.1%
Net Profit YoY
257.4%
EPS (diluted)
$0.17
$2.16

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
BHE
BHE
SAM
SAM
Q1 26
$677.3M
$461.6M
Q4 25
$725.8M
$385.7M
Q3 25
$702.6M
$537.5M
Q2 25
$665.7M
$587.9M
Q1 25
$654.6M
$453.9M
Q4 24
$683.6M
$402.3M
Q3 24
$680.0M
$605.5M
Q2 24
$686.7M
$579.1M
Net Profit
BHE
BHE
SAM
SAM
Q1 26
$13.0M
Q4 25
$-22.5M
Q3 25
$14.3M
$46.2M
Q2 25
$972.0K
$60.4M
Q1 25
$3.6M
$24.4M
Q4 24
$-38.8M
Q3 24
$15.4M
$33.5M
Q2 24
$15.5M
$52.3M
Gross Margin
BHE
BHE
SAM
SAM
Q1 26
10.2%
46.4%
Q4 25
10.2%
43.5%
Q3 25
9.7%
50.8%
Q2 25
9.7%
49.8%
Q1 25
9.7%
48.3%
Q4 24
9.9%
39.9%
Q3 24
9.8%
46.3%
Q2 24
9.9%
46.0%
Operating Margin
BHE
BHE
SAM
SAM
Q1 26
3.2%
12.4%
Q4 25
2.8%
-8.6%
Q3 25
3.4%
11.5%
Q2 25
3.1%
14.0%
Q1 25
1.8%
7.4%
Q4 24
4.2%
-13.9%
Q3 24
4.1%
7.6%
Q2 24
4.0%
12.2%
Net Margin
BHE
BHE
SAM
SAM
Q1 26
1.9%
Q4 25
-5.8%
Q3 25
2.0%
8.6%
Q2 25
0.1%
10.3%
Q1 25
0.6%
5.4%
Q4 24
-9.6%
Q3 24
2.3%
5.5%
Q2 24
2.3%
9.0%
EPS (diluted)
BHE
BHE
SAM
SAM
Q1 26
$0.17
$2.16
Q4 25
$0.16
$-1.97
Q3 25
$0.39
$4.25
Q2 25
$0.03
$5.45
Q1 25
$0.10
$2.16
Q4 24
$0.43
$-3.23
Q3 24
$0.42
$2.86
Q2 24
$0.43
$4.39

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
BHE
BHE
SAM
SAM
Cash + ST InvestmentsLiquidity on hand
$324.9M
$164.1M
Total DebtLower is stronger
Stockholders' EquityBook value
$682.6M
Total Assets
$2.1B
$1.2B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
BHE
BHE
SAM
SAM
Q1 26
$324.9M
$164.1M
Q4 25
$322.1M
$223.4M
Q3 25
$285.4M
$250.5M
Q2 25
$264.6M
$212.4M
Q1 25
$355.3M
$152.5M
Q4 24
$315.2M
$211.8M
Q3 24
$324.4M
$255.6M
Q2 24
$309.3M
$219.3M
Total Debt
BHE
BHE
SAM
SAM
Q1 26
Q4 25
$206.8M
Q3 25
$212.6M
Q2 25
$203.4M
Q1 25
$268.9M
Q4 24
$250.5M
Q3 24
$272.0M
Q2 24
$283.6M
Stockholders' Equity
BHE
BHE
SAM
SAM
Q1 26
$682.6M
Q4 25
$1.1B
$846.3M
Q3 25
$1.1B
$911.0M
Q2 25
$1.1B
$912.3M
Q1 25
$1.1B
$897.0M
Q4 24
$1.1B
$916.2M
Q3 24
$1.1B
$1.0B
Q2 24
$1.1B
$1.0B
Total Assets
BHE
BHE
SAM
SAM
Q1 26
$2.1B
$1.2B
Q4 25
$2.1B
$1.2B
Q3 25
$2.1B
$1.2B
Q2 25
$2.0B
$1.3B
Q1 25
$2.1B
$1.2B
Q4 24
$2.1B
$1.3B
Q3 24
$2.1B
$1.4B
Q2 24
$2.2B
$1.4B
Debt / Equity
BHE
BHE
SAM
SAM
Q1 26
Q4 25
0.19×
Q3 25
0.19×
Q2 25
0.18×
Q1 25
0.24×
Q4 24
0.23×
Q3 24
0.25×
Q2 24
0.26×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
BHE
BHE
SAM
SAM
Operating Cash FlowLast quarter
$47.0M
Free Cash FlowOCF − Capex
$48.1M
FCF MarginFCF / Revenue
7.1%
Capex IntensityCapex / Revenue
Cash ConversionOCF / Net Profit
3.61×
TTM Free Cash FlowTrailing 4 quarters
$108.3M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
BHE
BHE
SAM
SAM
Q1 26
$47.0M
Q4 25
$58.7M
$39.9M
Q3 25
$36.6M
$101.8M
Q2 25
$-2.8M
$126.5M
Q1 25
$31.5M
$1.9M
Q4 24
$45.9M
$41.9M
Q3 24
$39.0M
$115.9M
Q2 24
$55.8M
$96.0M
Free Cash Flow
BHE
BHE
SAM
SAM
Q1 26
$48.1M
Q4 25
$48.2M
$22.1M
Q3 25
$25.8M
$89.2M
Q2 25
$-13.8M
$112.2M
Q1 25
$28.1M
$-8.0M
Q4 24
$37.2M
$18.4M
Q3 24
$29.2M
$99.2M
Q2 24
$48.2M
$75.6M
FCF Margin
BHE
BHE
SAM
SAM
Q1 26
7.1%
Q4 25
6.6%
5.7%
Q3 25
3.7%
16.6%
Q2 25
-2.1%
19.1%
Q1 25
4.3%
-1.8%
Q4 24
5.4%
4.6%
Q3 24
4.3%
16.4%
Q2 24
7.0%
13.1%
Capex Intensity
BHE
BHE
SAM
SAM
Q1 26
Q4 25
1.4%
4.6%
Q3 25
1.5%
2.3%
Q2 25
1.7%
2.4%
Q1 25
0.5%
2.2%
Q4 24
1.3%
5.8%
Q3 24
1.4%
2.8%
Q2 24
1.1%
3.5%
Cash Conversion
BHE
BHE
SAM
SAM
Q1 26
3.61×
Q4 25
Q3 25
2.57×
2.21×
Q2 25
-2.90×
2.09×
Q1 25
8.65×
0.08×
Q4 24
Q3 24
2.54×
3.46×
Q2 24
3.59×
1.83×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Related Comparisons