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

MATTEL INC is the larger business by last-quarter revenue ($862.2M vs $461.6M, roughly 1.9× BOSTON BEER CO INC). On growth, MATTEL INC posted the faster year-over-year revenue change (4.3% vs -4.1%). Over the past eight quarters, MATTEL INC's revenue compounded faster (-10.6% CAGR vs -10.7%).

Mattel Films was the film production division of American toy and entertainment company Mattel that operated from September 6, 2018 to June 2, 2025. It succeeded Mattel Playground Productions, which was formed on October 16, 2013 as part of Mattel Global Brands, a unified media structural and strategy unit, as itself the successor to Mattel Entertainment and Mattel Studios, Mattel's prior entertainment brands/banners.

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.

MAT vs SAM — Head-to-Head

Bigger by revenue
MAT
MAT
1.9× larger
MAT
$862.2M
$461.6M
SAM
Growing faster (revenue YoY)
MAT
MAT
+8.4% gap
MAT
4.3%
-4.1%
SAM
Faster 2-yr revenue CAGR
MAT
MAT
Annualised
MAT
-10.6%
-10.7%
SAM

Income Statement — Q1 FY2026 vs Q1 FY2026

Metric
MAT
MAT
SAM
SAM
Revenue
$862.2M
$461.6M
Net Profit
$61.0M
Gross Margin
44.9%
46.4%
Operating Margin
12.4%
Net Margin
7.1%
Revenue YoY
4.3%
-4.1%
Net Profit YoY
251.4%
EPS (diluted)
$0.20
$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
MAT
MAT
SAM
SAM
Q1 26
$862.2M
$461.6M
Q4 25
$1.8B
$385.7M
Q3 25
$1.7B
$537.5M
Q2 25
$1.0B
$587.9M
Q1 25
$826.6M
$453.9M
Q4 24
$1.6B
$402.3M
Q3 24
$1.8B
$605.5M
Q2 24
$1.1B
$579.1M
Net Profit
MAT
MAT
SAM
SAM
Q1 26
$61.0M
Q4 25
$106.2M
$-22.5M
Q3 25
$278.4M
$46.2M
Q2 25
$53.4M
$60.4M
Q1 25
$-40.3M
$24.4M
Q4 24
$140.9M
$-38.8M
Q3 24
$372.4M
$33.5M
Q2 24
$56.9M
$52.3M
Gross Margin
MAT
MAT
SAM
SAM
Q1 26
44.9%
46.4%
Q4 25
45.9%
43.5%
Q3 25
50.0%
50.8%
Q2 25
50.9%
49.8%
Q1 25
49.4%
48.3%
Q4 24
50.7%
39.9%
Q3 24
53.1%
46.3%
Q2 24
49.2%
46.0%
Operating Margin
MAT
MAT
SAM
SAM
Q1 26
12.4%
Q4 25
8.0%
-8.6%
Q3 25
21.9%
11.5%
Q2 25
7.7%
14.0%
Q1 25
-6.4%
7.4%
Q4 24
9.6%
-13.9%
Q3 24
26.5%
7.6%
Q2 24
7.7%
12.2%
Net Margin
MAT
MAT
SAM
SAM
Q1 26
7.1%
Q4 25
6.0%
-5.8%
Q3 25
16.0%
8.6%
Q2 25
5.2%
10.3%
Q1 25
-4.9%
5.4%
Q4 24
8.6%
-9.6%
Q3 24
20.2%
5.5%
Q2 24
5.3%
9.0%
EPS (diluted)
MAT
MAT
SAM
SAM
Q1 26
$0.20
$2.16
Q4 25
$0.32
$-1.97
Q3 25
$0.88
$4.25
Q2 25
$0.16
$5.45
Q1 25
$-0.12
$2.16
Q4 24
$0.40
$-3.23
Q3 24
$1.09
$2.86
Q2 24
$0.17
$4.39

Balance Sheet & Financial Strength

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

Metric
MAT
MAT
SAM
SAM
Cash + ST InvestmentsLiquidity on hand
$866.0M
$164.1M
Total DebtLower is stronger
$2.3B
Stockholders' EquityBook value
$2.1B
$682.6M
Total Assets
$6.3B
$1.2B
Debt / EquityLower = less leverage
1.11×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
MAT
MAT
SAM
SAM
Q1 26
$866.0M
$164.1M
Q4 25
$1.2B
$223.4M
Q3 25
$691.9M
$250.5M
Q2 25
$870.5M
$212.4M
Q1 25
$1.2B
$152.5M
Q4 24
$1.4B
$211.8M
Q3 24
$723.5M
$255.6M
Q2 24
$722.4M
$219.3M
Total Debt
MAT
MAT
SAM
SAM
Q1 26
$2.3B
Q4 25
$2.3B
Q3 25
$2.3B
Q2 25
$2.3B
Q1 25
$2.3B
Q4 24
$2.3B
Q3 24
$2.3B
Q2 24
$2.3B
Stockholders' Equity
MAT
MAT
SAM
SAM
Q1 26
$2.1B
$682.6M
Q4 25
$2.2B
$846.3M
Q3 25
$2.3B
$911.0M
Q2 25
$2.2B
$912.3M
Q1 25
$2.1B
$897.0M
Q4 24
$2.3B
$916.2M
Q3 24
$2.3B
$1.0B
Q2 24
$2.0B
$1.0B
Total Assets
MAT
MAT
SAM
SAM
Q1 26
$6.3B
$1.2B
Q4 25
$6.6B
$1.2B
Q3 25
$6.6B
$1.2B
Q2 25
$6.2B
$1.3B
Q1 25
$6.2B
$1.2B
Q4 24
$6.5B
$1.3B
Q3 24
$6.5B
$1.4B
Q2 24
$5.9B
$1.4B
Debt / Equity
MAT
MAT
SAM
SAM
Q1 26
1.11×
Q4 25
1.04×
Q3 25
1.03×
Q2 25
1.08×
Q1 25
1.10×
Q4 24
1.03×
Q3 24
1.01×
Q2 24
1.18×

Cash Flow & Capital Efficiency

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

Metric
MAT
MAT
SAM
SAM
Operating Cash FlowLast quarter
Free Cash FlowOCF − Capex
$-88.1M
FCF MarginFCF / Revenue
-10.2%
Capex IntensityCapex / Revenue
7.6%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
MAT
MAT
SAM
SAM
Q1 26
Q4 25
$796.6M
$39.9M
Q3 25
$72.0M
$101.8M
Q2 25
$-300.1M
$126.5M
Q1 25
$24.8M
$1.9M
Q4 24
$862.1M
$41.9M
Q3 24
$155.8M
$115.9M
Q2 24
$-252.9M
$96.0M
Free Cash Flow
MAT
MAT
SAM
SAM
Q1 26
$-88.1M
Q4 25
$22.1M
Q3 25
$89.2M
Q2 25
$112.2M
Q1 25
$-8.0M
Q4 24
$18.4M
Q3 24
$99.2M
Q2 24
$75.6M
FCF Margin
MAT
MAT
SAM
SAM
Q1 26
-10.2%
Q4 25
5.7%
Q3 25
16.6%
Q2 25
19.1%
Q1 25
-1.8%
Q4 24
4.6%
Q3 24
16.4%
Q2 24
13.1%
Capex Intensity
MAT
MAT
SAM
SAM
Q1 26
7.6%
Q4 25
4.6%
Q3 25
2.3%
Q2 25
2.4%
Q1 25
2.2%
Q4 24
5.8%
Q3 24
2.8%
Q2 24
3.5%
Cash Conversion
MAT
MAT
SAM
SAM
Q1 26
Q4 25
7.50×
Q3 25
0.26×
2.21×
Q2 25
-5.62×
2.09×
Q1 25
0.08×
Q4 24
6.12×
Q3 24
0.42×
3.46×
Q2 24
-4.45×
1.83×

Financial Flow Comparison

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

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