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

BOSTON BEER CO INC is the larger business by last-quarter revenue ($461.6M vs $353.7M, roughly 1.3× SFL Corp Ltd.). On growth, BOSTON BEER CO INC posted the faster year-over-year revenue change (-4.1% vs -27.0%).

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.

SFL Corp Ltd is a global maritime transportation and vessel owning enterprise with a diversified fleet including container ships, oil tankers, dry bulk carriers and offshore support vessels. It serves international logistics, energy and bulk commodity sectors, offering long-term and spot charter services to clients across major global trade routes.

SAM vs SFL — Head-to-Head

Bigger by revenue
SAM
SAM
1.3× larger
SAM
$461.6M
$353.7M
SFL
Growing faster (revenue YoY)
SAM
SAM
+22.9% gap
SAM
-4.1%
-27.0%
SFL

Income Statement — Q1 FY2026 vs Q4 FY2025

Metric
SAM
SAM
SFL
SFL
Revenue
$461.6M
$353.7M
Net Profit
$4.0M
Gross Margin
46.4%
Operating Margin
12.4%
22.8%
Net Margin
1.1%
Revenue YoY
-4.1%
-27.0%
Net Profit YoY
-93.9%
EPS (diluted)
$2.16
$0.03

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
SAM
SAM
SFL
SFL
Q1 26
$461.6M
Q4 25
$385.7M
$353.7M
Q3 25
$537.5M
Q2 25
$587.9M
Q1 25
$453.9M
Q4 24
$402.3M
$484.4M
Q3 24
$605.5M
Q2 24
$579.1M
Net Profit
SAM
SAM
SFL
SFL
Q1 26
Q4 25
$-22.5M
$4.0M
Q3 25
$46.2M
Q2 25
$60.4M
Q1 25
$24.4M
Q4 24
$-38.8M
$64.7M
Q3 24
$33.5M
Q2 24
$52.3M
Gross Margin
SAM
SAM
SFL
SFL
Q1 26
46.4%
Q4 25
43.5%
Q3 25
50.8%
Q2 25
49.8%
Q1 25
48.3%
Q4 24
39.9%
Q3 24
46.3%
Q2 24
46.0%
Operating Margin
SAM
SAM
SFL
SFL
Q1 26
12.4%
Q4 25
-8.6%
22.8%
Q3 25
11.5%
Q2 25
14.0%
Q1 25
7.4%
Q4 24
-13.9%
32.8%
Q3 24
7.6%
Q2 24
12.2%
Net Margin
SAM
SAM
SFL
SFL
Q1 26
Q4 25
-5.8%
1.1%
Q3 25
8.6%
Q2 25
10.3%
Q1 25
5.4%
Q4 24
-9.6%
13.4%
Q3 24
5.5%
Q2 24
9.0%
EPS (diluted)
SAM
SAM
SFL
SFL
Q1 26
$2.16
Q4 25
$-1.97
$0.03
Q3 25
$4.25
Q2 25
$5.45
Q1 25
$2.16
Q4 24
$-3.23
$0.49
Q3 24
$2.86
Q2 24
$4.39

Balance Sheet & Financial Strength

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

Metric
SAM
SAM
SFL
SFL
Cash + ST InvestmentsLiquidity on hand
$164.1M
$150.8M
Total DebtLower is stronger
$2.6B
Stockholders' EquityBook value
$682.6M
$960.9M
Total Assets
$1.2B
$3.6B
Debt / EquityLower = less leverage
2.69×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
SAM
SAM
SFL
SFL
Q1 26
$164.1M
Q4 25
$223.4M
$150.8M
Q3 25
$250.5M
Q2 25
$212.4M
Q1 25
$152.5M
Q4 24
$211.8M
$134.6M
Q3 24
$255.6M
Q2 24
$219.3M
Total Debt
SAM
SAM
SFL
SFL
Q1 26
Q4 25
$2.6B
Q3 25
Q2 25
Q1 25
Q4 24
$2.9B
Q3 24
Q2 24
Stockholders' Equity
SAM
SAM
SFL
SFL
Q1 26
$682.6M
Q4 25
$846.3M
$960.9M
Q3 25
$911.0M
Q2 25
$912.3M
Q1 25
$897.0M
Q4 24
$916.2M
$1.1B
Q3 24
$1.0B
Q2 24
$1.0B
Total Assets
SAM
SAM
SFL
SFL
Q1 26
$1.2B
Q4 25
$1.2B
$3.6B
Q3 25
$1.2B
Q2 25
$1.3B
Q1 25
$1.2B
Q4 24
$1.3B
$4.1B
Q3 24
$1.4B
Q2 24
$1.4B
Debt / Equity
SAM
SAM
SFL
SFL
Q1 26
Q4 25
2.69×
Q3 25
Q2 25
Q1 25
Q4 24
2.54×
Q3 24
Q2 24

Cash Flow & Capital Efficiency

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

Metric
SAM
SAM
SFL
SFL
Operating Cash FlowLast quarter
$118.4M
Free Cash FlowOCF − Capex
FCF MarginFCF / Revenue
Capex IntensityCapex / Revenue
Cash ConversionOCF / Net Profit
29.75×
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
SAM
SAM
SFL
SFL
Q1 26
Q4 25
$39.9M
$118.4M
Q3 25
$101.8M
Q2 25
$126.5M
Q1 25
$1.9M
Q4 24
$41.9M
$182.4M
Q3 24
$115.9M
Q2 24
$96.0M
Free Cash Flow
SAM
SAM
SFL
SFL
Q1 26
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
SAM
SAM
SFL
SFL
Q1 26
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
SAM
SAM
SFL
SFL
Q1 26
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
SAM
SAM
SFL
SFL
Q1 26
Q4 25
29.75×
Q3 25
2.21×
Q2 25
2.09×
Q1 25
0.08×
Q4 24
2.82×
Q3 24
3.46×
Q2 24
1.83×

Financial Flow Comparison

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

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